Profit Repatriation Slows in the Second Quarter After Tax Overhaul

The decline underscores a cautious approach to shifting huge sums across borders

U.S. companies repatriated $169.5 billion in foreign profits in the second quarter—more than in most recent periods, but underscoring a cautious approach to shifting huge sums across borders.

The figure marks a decline from a revised $294.9 billion in the first quarter, the three months immediately after Congress passed sweeping tax legislation.

Todd...