Archive | December, 2012

Permanent Establishment and Nexus Standards for Foreign (Non-US) Corporations

1/ PERMANENT ESTABLISHMENT The contrasting of Permanent Establishment versus Nexus Standard is a very important subject of US International Tax to understand because, it will not only determine if a corporation is subject US Federal and/or State tax, but also how to manage expansion of a foreign corporation to the United States. The United States […]

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