ForeignCorp is a Country X corporation that manufactures and sells shoes. The company has an agent in the United States who purchases raw materials $($e$.$g$.,$ leather$)$ from U$.$S$.$ suppliers, and sends the raw materials to ForeignCorp$$s factory in Country X for use in manufacturing shoes. ForeignCorp has a different agent in the United States who imports shoes from Country X that are manufactured by ForeignCorp in Country X$,$ plus shoes manufactured by unrelated European companies, and sells all of these shoes to U$.$S$.$ retailers. There is no tax treaty between the U$.$S$.$ and Country X$.$

Issue $2$: How would it affect ForeignCorp$$s U$.$S$.$ taxability if the purchasing and$/$or sales agent provided purchasing$/$sales services to European shoe companies unrelated to ForeignCorp? Separately provide the relevant rules, analysis, and conclusion under the following headings:

Rule:

Analysis:

Conclusion: