ACC 568 DB1 DISCUSSION WEEK 3

Week 3 Discussion "Foreign Taxpayers Conducting Business in the U.S." Please respond to the following: Use the Internet and / or Strayer Learning Resource Center to research foreign corporation branch profits tax and effectively connected income issues in the U.S. Next, analyze the main two (2) factors a foreign corporation investing in the U.S. through a branch or subsidiary should consider. Imagine you are a CPA and represent a foreign client with operations in the U.S. Your client has requested information on tax advantages and disadvantages of establishing branch operations in the U.S. versus the use of an agent. Create a scenario with at least two (2) specific examples demonstrating the major advantages and disadvantages of either establishing branch operations or using an agent to conduct business in the U.S. Be sure to provide a recommendation to your client and any applicable tax laws supporting your recommendation.

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