A Greenstein, Rogoff, Olsen & Co. Analytical Report
This document has been prepared for the assistance of those interested in residing, investing and/or doing business in the United States. The United States tax laws are very complex and often change and the U.S. government acts strongly against violation of tax rules. The material covers areas of the U.S. tax law that many Foreign companies and individuals coming to the United States may encounter.
Exhibit 1 — Deferal of deduction on payments to related foreign persons
Exhibit 2 — Withholding tax on amounts paid to foreign persons
Exhibit 3 — Thin capitalization
Exhibit 4 — Low or no interest rate loans
Exhibit 5 — Selected tax accounting elections and disclosure
Exhibit 6 — Tax return filing requirements
Exhibit 7 — Survey of foreign direct investment in the U.S.
Exhibit 8 — Organisations and start-up expenditures
Exhibit 9 — Taxation of foreign employees