Informacion
Comercial USA
Foreign
Investment in US
In general, there are no laws, either on a federal or
state level, that prohibit investments by foreign persons or business
entities or that require prior governmental review of investments by foreigners.
Some constraints on foreign investment in the U.S. do exist, however.
These constraints take the form of antitrust
laws, the Exxon Florio amendment to
the Defense Production Act, and various statutes that may have
a bearing on the foreign partner's participation in a venture in the U.S.,
if the venture is to engage in certain specific activities or own certain
specific assets. Foreign investors can establish wholly owned operations
in the U.S.
BUSINESS FORMS AVALIABLE TO FOREIGN INVESTORS
"C" corporations, limited liability companies and partnerships.
"C" CORPORATION
A separate legal entity formed under state law that has authority to act
in a manner which is distinct and independent from its shareholders. A
"C" corporation is subject to U.S.
federal income taxation at the entity level. So, the income
or losses of a "C" corporation do not flow through to the "C"
corporation's shareholders.
Since a "C" corporation is distinct and independent
from its shareholders, the shareholders are not responsible for any share
of the "C" corporation's liabilities.
LIMITED LIABILITY COMPANY
A company that is characterized by limited liability, management by members
or managers, and limitations on ownership transfer.
PARTNERSHIP
An unincorporated organization which is not separate and distinct from
its owners (partners) in that the partners have unlimited liability for
a partnership's liabilities. A partnership is not a taxable entity for
U.S. federal income tax purposes as the income or losses of a partnership
flow through to the partners based on a partner's pro rata ownership share
of the partnership.
FOREIGN BRANCH OPERATIONS IN US
Yes, but the use of a branch of a foreign-based corporation to operate
a business in the United States presents significant complexity primarily
as a result of the way deductible interest expense
is computed and the application of the branch
profits tax.
BRANCH PROFITS TAX
Used in connection with the tax imposed on foreign
corporations equal to 30% of the dividend
equivalent for the taxable year. The dividend equivalent amount
refers to the foreign corporation's effectively connected earnings and
profits for the taxable year adjusted as provided in the Code.
FIRPTA
It is an acronym for the Foreign Investment and
Real Property Tax Act. The Act provides that gains or losses
realized by nonresident aliens and non-U.S. corporations on the disposition
of U.S. real estate generate U.S.-source income which is subject to U.S.
income tax.
IRS FORM 5472
IRS Form 5472 is an information return for a foreign owned corporation.
It is used for reporting the activities between foreign owned coporations
and persons related to transactions made by the corporations.
|
