国际税收
Multinational companies and those considering expansion overseas face a growing number of international tax planning and compliance challenges. It can be nearly impossible to keep up with all the changing regulatory, 法例及税务规定.
LBMC can help your company reduce your international tax burdens and fulfill financial reporting requirements. Our team of international tax experts tracks all the latest developments in the global marketplace so that we can keep you in compliance and plan strategically. 跨国房地产投资企业, 分销和制造, technology and many other sectors can turn to our experienced team.
支持国际扩张
LBMC provides comprehensive international compliance and consulting services for individuals and 公司 with international activities, 重点关注德语国家. 明升体育app下载团队确保适当的美国.S. tax issues related to the interaction between the jurisdictions are considered.
国际税务规划与合规服务包括:
- U的制备.S. 纳税申报单，包括美国税收.S. compliance associated with interests in foreign financial accounts, 公司, 合伙和信托
- 合规 related to bringing taxpayers up to date with their tax filings through IRS programs
- 移民前税务规划
- Capital gains tax calculations on potential disposal of assets
- 就移居国外(放弃美国国籍)的影响提供咨询意见.S. 公民/永久居民身份)
- 全年协助和税务筹划指导, 包括有效利用国外税收抵免, 最大限度地利用国际税收协定, 尽量减少扣缴义务, 等.
外国所得无形收入扣除
The law known as The 税 Cuts and Jobs Act (“TCJA”) brought seismic change to the U.S. 国际税收制度, 与一系列的创收条款(阅读, 增税)和税收优惠. Prominent among the latter category is the foreign-derived intangible income (“FDII”) deduction. 这些规定旨在激励美国企业.S. C公司出口商品和服务，并使美国.S. tax system more competitive relative to other tax regimes across the globe. The hoped-for result is that businesses increase their presence in the U.S. by creating jobs and repatriating and/or developing intellectual capital.
从概念上讲，税收激励是直截了当的——美国.S. 公司 are allowed a special deduction that is claimed against qualifying income, which draws down the effective tax rate on that income from 21% to 13.125%. 对于一个产生50万美元合格收入的企业，美国政府可以提供50万美元.S. 联邦税收节省近4万美元将得到确认. 不足为奇的是, 然而, Treasury’s finalized regulations covering computation of the special deduction are almost 300 pages long. 的确，细节决定成败.
International tax specialists at LBMC are experienced in helping clients maximize the FDII deduction. Our disciplined process starts with ensuring that all qualifying transactions are identified (potentially including transactions with related parties), and then proceeds to the calculation of the tax profits on such transactions, net of a hypothetical return on the corporation’s tangible assets. 这是一套复杂的计算, but we make the analysis understandable and supportable should the IRS ever audit. Please contact us if you would like to ensure that this tax incentive is maximized for your business.
Interest Charge Domestic International Sales Corporation (IC-DISC)
An Interest Charge Domestic International Sales Corporation, or IC-DISC, provides a permanent tax savings opportunity for qualifying U.S. 出口商. 一个IC-DISC不是一个避税的地方. It’s an incentive specifically provided by the tax code that allows U.S. 出口商 to increase their ability to compete globally by reducing U.S. 纳税义务. It is a paper entity designed solely for the purpose of realizing export tax savings.
ic光盘的好处
- Creates permanent tax savings on the export sales commission
- 增加股东或企业的流动性
- 提供持续融资以降低资金成本
- Creates a tax-advantaged vehicle for succession or estate planning
- Eliminates double taxation for C-Corporations and defers taxes
LBMC’s approach is designed to minimize the filing and maintenance burdens for our clients while maximizing commissions and tax savings. Our IC-DISC team evaluates all commission alternatives on an annual basis, including performing a detailed transaction-by-transaction analysis. Choosing the optimal methodology and performing a detailed annual analysis will ensure maximum savings.
我们说你的语言
外资企业, we know how frustrating and inefficient it can be when your local business advisors don’t speak your language or understand your culture. Interacting with foreign parent companies and their external auditors requires extensive knowledge of international accounting and auditing standards, 还有文化敏感性.
LBMC’s resources offer international accounting experience and with backgrounds in Big Four accounting firms and multinational 公司. 美国公司向海外市场扩张, this experience means that we can help you navigate complex regulatory requirements and subtle cultural norms with finesse.
