International

When a foreign business or investor expands its operations or invests in the U.S, thorough and comprehensive planning is critical, especially in the initial creation of the US operation. This generally involves consideration of complex U.S. tax laws and reporting requirements. Windes has extensive experience in advising foreign investors and business owners in all tax aspects of their U.S. investment or business activities. We carefully analyze each client’s situation and coordinate with their local tax advisors to create the most tax-efficient strategy and structure to minimize their global effective tax rate. We can assist you with

• choosing the optimal entity structure for U.S. businesses or investments;
• pre-residency tax planning and inbound transaction planning;
• cross-border transactions;
• permanent establishment consultation/planning;
• U.S. federal and state income tax return preparation for corporations, individuals, and trusts;
• U.S. estate tax planning for foreign investors with U.S. based assets;
• pre-immigration U.S. income and estate tax planning and consulting;
• cross-border families’ U.S. income tax and estate tax planning and consulting;
• U.S. estate, trust, and gift tax compliance and planning;
• income, sales and payroll tax compliance for businesses operating in the U.S.;
• international provision (FAS 109) work;
• customs duties and other tariff compliance and planning;
• global tax planning for intellectual property;
• comprehensive office solutions / “back office” services for foreign companies entering the U.S.;
• assistance with multinational branch profits tax;
• transfer pricing planning and documentation;
• annual withholding tax return for U.S. source income of foreign persons;
• foreign person’s U.S. source income subject to withholding;
• individual taxpayer identification number (ITIN) issuance;
• FIRPTA – Application for withholding certificate for dispositions by foreign persons of U.S. real estate property;
• information return for a foreign-owned U.S. corporation or a foreign corporation engaged in a U.S. trade;
• annual return for partnership withholding tax;
• application for United States residency certification;
• applicability of tax treaty provisions; and
• repatriation planning and reporting.

When U.S. businesses expand overseas, they can be faced with the complexities of multi-jurisdictional taxation. In order to remain competitive and in compliance with the local tax laws, the tax implications of their business and investment strategies in each jurisdiction where they plan to invest or conduct business needs to be carefully examined and reviewed. Our dedicated international tax service team can help you with

• choosing the optimal entity structure for foreign businesses or investments from a U.S. tax perspective;
• U.S. tax deferral planning by using the most tax-efficient type of structure;
• IC-DISC consulting and accounting;
• cross-border transactions;
• permanent establishment consultation/planning;
• U.S. federal and state income tax return preparation for corporations, individuals, and trusts;
• foreign tax credit planning and consulting;
• international provision (FAS 109) work;
• Subpart F income and Global Intangible Low-Taxed Income (GILTI) planning;
• global VAT, customs duties, and other tariff compliance and planning;
• global tax planning for intellectual property;
• transfer pricing planning and documentation;
• income sourcing and allocation and apportionment of expenses;
• optimization of gains and losses from foreign currency transactions;
• assistance in the acquisition and/or sale of foreign businesses;
• information return of U.S. taxpayer with respect to certain foreign corporations; partnerships or disregarded entities;
• FATCA – Filing of mandatory statement of specified foreign financial assets;
• FBAR – Report of Foreign Bank and Financial Accounts;
• initial and annual expatriation statements;
• assistance with IRS “amnesty” programs;
• applicability of tax treaty provisions; and
• repatriation planning and reporting.

We assist our clients in meeting all reporting requirements under FATCA (The Foreign Account Tax Compliance Act). Our services include:

• Prepare Forms W-8 and Self Certificates
• Foreign Bank Account Reporting Form (FBAR), as well as the assistance in complying with the U.S. IRS (Internal Revenue Service) streamlined procedures for non-filers
• Foreign Financial Asset Disclosures
• Residency Certification
• Entity Classification Election

Our China Tax Service Team provides support for companies considering entering into the U.S. market or vice versa. Our team can help you implement the most tax-efficient structure, identify best-suit tax strategies, and minimize potential risks. Our team consists of various bilingual professionals working closely with our association of member firms of Allinial Global in China. In addition, our team members have extensive knowledge of tax and statutory requirements, as well as a breadth of experience and understanding of both countries’ cultures, which helps clients with their global business planning.

Our services for China and U.S. cross-border businesses and investors include

• establishing the most tax-efficient cross-border business structure;
• advising transfer pricing regulations and requirements in the U.S. and China;
• planning for real estate investments in the U.S. and China;
• providing federal, state, and local tax compliance services in the U.S. and China; and
• assisting merger and acquisition or joint venture transactions in the U.S. and China.

For more information, please contact:

Sean K. McFerson, CPA, MBT
Bella P. Wang, CPA, MST, CGMA
Charlene Tao, CPA, MST

The U.S. has continuously been a very attractive market for many foreign businesses, including companies and investors in China. With the constantly changing economic environment and the complexity of tax laws in the U.S., it is very important for Chinese business owners to understand the basics of the U.S. tax system so that effective structure and planning can be implemented. Windes’ China Tax Services Team has extensive experience helping Chinese investors and business owners develop cross-border tax planning strategies that meet their business needs while maintaining a competitive efficient global tax rate. The strategies include advising on moving funds into the U.S. in the most tax-efficient manner, reducing tax costs on investment exit, establishing a tax-effective structure when identifying acquisition opportunities, and financing business debt efficiently with maximum tax savings. We help clients to position themselves for global success in their specific industries.

Being one of the fastest-growing countries economically and financially, with the largest population in the world, many U.S. companies are also considering expanding their existing operations into China. Due to significantly different government systems in China, it is even more important for U.S. investors to understand the requirements there during the planning stage. Even after the business is established in China, U.S. owners should still continue to closely monitor the regulations in cross-border transactions to remain in compliance and stay competitive with the lowest tax costs globally. Windes’ China Tax Services Team works closely with our Allinial Global affiliate in China to develop international tax-optimization structures and efficient local tax compliance procedures. We have the experience, talent, and resources to help clients navigate the tax and business landscape to identify and pursue opportunities and minimize potential risks.

WINDES 中国税务服务团队

为中美跨境企业和投资者创造更多的价值和商机；
我们专心聆听客户需求，与客户紧密沟通，充满自信地引领我们的客户走向成功！

无论您是进入美国市场的中国企业，还是开拓中国市场的美国企业，WINDES中国税务服务团队都将为您提供顶尖的专业服务助您成功。自1926年成立至今，我们一直是客户最信赖的业务伙伴，连续赢得美国南加州地区最受人尊敬及最对社会负责的会计师事务所之一的美誉。

我们的专业团队不但拥有广博的美国税法和国际税法专业知识，而且还具有丰富的实战经验。同时，我们的团队成员能够流利地以普通话和粤语进行沟通，对中美两国文化也有着深度了解。我们有足够的专业能力来协助客户进行全球性业务的税务规划。

联系我们：

王珮力, 美国注册会计师, 税务学硕士, 特许全球管理会计师

王珮力中文简历

陶晓玲，美国注册会计师，税务学硕士

WINDES注册会计师事务所总部设立于美国加州的长滩，并在尔湾和洛杉矶市中心设有办事处，是加州最大的区域会计师事务所之一。我们的服务以热诚信实， 便捷即时，具备卓越的知识和实战经验而闻名。我们的服务网络覆盖全球96多个国家，帮助您即时追溯全球市场趋势，自如应对激烈竞争中的各种挑战，实现全球税务目标，赢得企业全球化的发展成功。