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 [讨论]TAX问题，请高手指教！~ |
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[讨论]TAX问题，请高手指教！~ -- chriszhang - (169 Byte) 2009-4-23 周四, 14:16 (2814 reads) |
zym1978
头衔: 海归少尉
声望: 学员
加入时间: 2006/11/22
文章: 24
海归分: 2801
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作者：zym1978 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
1. in general, you don't need to be a green card holder to be taxed on your worldwide income. if you meet the "substantial presence test", you are a resident alien, and hence a "U.S. Person", for u.s. federal tax purposes, and need to pay federal tax on your worldwide income. so it's possible, from your description, you have already had federal tax issues (even if you hadn't received any distribution from your offshore corporation yet, since IRS also has rules against tax-deferral scheme. This is a typical CFC scenario)
2. in general, a foreign corporation needs to pay u.s. taxes if it has u.s. source income or has "engaged in u.s. trade or business." From your description, your corporation may need to pay u.s. tax in the past since it has generated revenues/incomes from U.S. (although not sure through passive investment or u.s. trade or business, which may affect how the income should be taxed).
3. your past dealings with your corporation may raise tax concerns. in general, affiliate transactions can be regarded as a way to evade taxes (for example, allocating the transaction price in an artificial way) unless it can be shown that the price is negotiated at arm's length. for example, the offshore corporation can charge an unreasonably high price on its u.s. affiliate, to reduce the income of the u.s. affiliate, and thus the u.s. tax.
4. your plan may work, but your father can not just be your "puppet". but first, when you transfer the corporation to your father, in general, since it is a gift to your father, you, the donor, need to pay the tax. and if you sell it to your father, you may incur income tax. second, you still want the corporation finally, right? so in the future, when the corporation comes back to your hand, the gift tax/inheritance tax issues may arise. third, since you need to structure the transfer in a way that your father will not be your "puppet", your father should have the right to dispose it at his will, and $1.5 million/yr is not a small amount of money for anyone.
5. above are just about federal tax concerns and only for general discussion(there are always exceptions, exceptions to exceptions, treaties, etc.), you may also need to consider state and local laws/regulations, as well as your special situations. this is a highly technical field, it is inadvisable not to seek an expert's opinion. it won't cost you that much. if you find the right person who really knows what he is doing(those who have done this kind of planning time and time again), he should have the right solution for you within several hours(assuming you give him sufficient and correct information). relying on the illusion that IRS won't touch you, as some suggested, is unethical, and, more importantly, doesn't make any business sense.
作者：zym1978 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
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