I had received interesting info about USA LLCs:
In the past, establishing a business in the US UU It was a good choice. Unfortunately the IRS, the US tax authority, since 01.01.2017 has introduced essential modifications to LLCs managed by foreigners.
The changes in American LLCs are the following:
Each LLC must file form 5472 (Information Return of a 25% Foreign-Owned Corporation or Foreign Corporation), which gives information about the transactions with associated parties that are mandatory to declare.
Each LLC must disclose the economic beneficiaries and indicate a place of residence.
Each LLC must keep an accounting (it is not necessary to present it) that provides reliable information about all the transactions of the company.
Each LLC must obligatorily request a US tax identification number. (EIN) to file form 5472. The application is submitted with the form SS-4.
-------original in spanish------
En el pasado, establecer una empresa en EE. UU. era una buena opción. Desafortunadamente la IRS, la autoridad fiscal estadounidense, desde el 01.01.2017 ha introducido modificaciones esenciales a las LLCs gestionadas por extranjeros.
Los cambios en las LLC americanas son los siguientes:
- Cada LLC debe presentar el formulario 5472 (Information Return of a 25% Foreign-Owned Corporation or a Foreign Corporation), que da información sobre las transacciones con partes asociadas que es obligatorio declarar.
- Cada LLC debe dar a conocer a los beneficiarios económicos e indicar un lugar de residencia.
- Cada LLC debe llevar una contabilidad (no es necesario presentarla) que proporcione información fiable sobre todas las transacciones de laempresa.
- Cada LLC debe solicitar obligatoriamente un número de identificación fiscal de EE.UU. (EIN) para poder presentar el formulario 5472. La solicitud se presenta con el formulario SS-4.
