租税法
According to a blog post by the Institute on Taxation and Economic Policy, Netflix reported its largest ever profit in the US for 2018, but paid nothing in federal or state tax. The explanation is that US Tax law allows companies to claim tax credit on foreign earnings and thus avoid double taxation. US Senator Bernie Sanders has criticized Netflix for this both on Twitter and at a Fox News town hall event on April 15, 2019. A spokesperson from Netflix has addressed such claims as "inaccurate", but no evidence has been provided that Netflix did pay any state or federal taxes.