Uk Ltd co trading abroad

Uk Ltd co trading abroad

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Client has UK Ltd Co. Is a consultant and has been offered a contract in the USA for
3-5 months.
Do they have to register a branch in the USA?
If so when?
Can anybody help me if this needs to be done - I WILL pay for the help!
Shaun McGuinness

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By AnonymousUser
20th Sep 2007 15:57

TRADING IN THE US
You should find all the answers you need if you visit the IRS site.

http://www.irs.gov/businesses/small/international/article/0,,id=96477,00.html

That link deals with the taxation of non-resident aliens working/trading in the US.

Rob Graham
Graham Associates (International) Ltd
www.graham-assoc.co.uk

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By shaunmcguinness
21st Sep 2007 07:59

thanks
Thanks Rob. I'll take a look there

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By GrahamASA
21st Sep 2007 17:32

US Branch? No ...
Hi.

No, your client won't have to establish a branch in the US to fulfill a contractual arrangement, provided that the UK company will not establish a permanent presence in the US.

As the income will be billed from and attributed to UK-registered company and taxed in the UK, your client company will have to file a W-8BEN form with its client.

This will allow them US-tax relief on the income as it is taxed elsewhere. Under the US-UK tax treaty, there is no withholding tax either.

Contact me if you need more help. [email protected]

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By Markus Wagner
29th Jan 2014 13:27

UK Ltd trading in Austria

Hi,

I have a similar enquiry.

Have a limited company, but always did my own accounts and always got "total exemption" due to having a small company.

I now have my primary seat of residence in Austria, the registered office of the company remains in the UK under the old address, which also is my secondary seat of residence. 

If I trade through the Ltd company, with a business activity both in the UK and Austria,  does anything change for me in terms of accounting, ie 
*  can the company still deliver abreviated accounts as it has done up to now (because the company had met the criteria)? 
*  can the comampany prepare the accounts or is an audit or an accountant required by law? 
*  if yes, does this has to be an accountant based in the UK or Austria or both? 
*  is there anything else that changes that I need to be aware of ? 
* would I have to pay cooperation tax both in the UK as well as in Austria? 

When you advise on these matters, please bear in mind that the business activity would be for the duration of only about 5 months, after which if this opportunity persists I will most likely run this business activity as the Austrian equivalent of the sole trader.

It would not pay - certainly not for now to register a branch here in Austria.

There are several good reasons for me as to why it is beneficial here in Austria to delay acting as a sole trader until July 2014, yet on the other hand I want to be able to start being active in business before that time. 

I thank you in advance for clarification on these issues.

If advice is not free, please send me a quote.  Thanks.

Kind regards,

Markus Wagner

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