(ONLINE.WSJ) — Apple Inc. has set up corporate structures that have allowed it to pay little or no corporate tax—in any country—on much of its overseas income, according to the findings of a U.S. Senate examination released Monday evening.

The unusual result is possible because the iPhone maker’s key foreign subsidiaries argue they are residents of nowhere, according to the investigators’ report, which will be discussed at a hearing on Tuesday where Apple Chief Executive Tim Cook will testify.

The finding comes from a lengthy investigation into the technology giant’s tax practices by the Senate Permanent Subcommittee on Investigations, led by Sen. Carl Levin (D., Mich.) and Sen. John McCain (R., Ariz.).

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