A guide ot the key tax issues for non-US companies
Given that the United States has a particularly complex tax system, non-US companies looking to do business in the United States are faced with particular challenges and opportunities. On the one hand, business decisions and operations are affected as companies navigate the law and administrative processes to manage risk related to tax issues. On the other hand, business can also achieve enhanced after-tax results from their operations by understanding US tax rules and policy.
PwC's US Inbound Tax's Doing business in the United States, provides a broad understanding of the basic tax implications of business operations in the United States as well as helpful insights into the tax consequences for non-US companies.