Bird's Eye View on Taxation of International Start-ups in US.
Table of Contents
Part I: Taxation of Corporations
- Formation
- Transfer Tax Issues: Inheritance and Gift Tax
- Debt vs. Equity
- Calculation of Federal Income Tax
- Ownership of foreign entities
- Paying Service Providers
- Depreciation
- Research and Experimental Expenditures (R&E) Issues
- Equity Linked Compensation: Restricted Stock, Stock Options, RSUs, SARs
- Employee Benefits, Cafeteria Plans, and Travel and Related Expenses
- Meals and Entertainment
- Dividends, Interest, Rents and Royalties: Tax Results and Reporting
- Corporate Liquidation
- State Income Taxes
- State Sales Taxes
- Taxation of Virtual Currencies (aka “Crypto,” “Digital Assets”)
- New Developments