Under what circumstances will a U.S. corporation have an incentive to shift U. S-source income to be

Question:

Under what circumstances will a U.S. have an incentive to shift U. S-source income to be foreign- source income?
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...