Usa LLC taxation

[12345]

Hi
My friend is looking to import products from USA to Poland, his supplier requires him to operate as USA LLC

So he will have two companies one polish and one american

USA company buys from supplier and then it's imported to Poland and the polish company buys from the american one
We are aware the prices need to be realistic due to transfer pricing regulations

Does anyone know how would be the USA LLC taxed?
Would the USA LLC need to pay the CIT and capital gains tax the same as in Poland?
Would we be liable for any tax in the US? (no office, employees, warehouse or anything like that)

Thanks

 

[Marzio]

Does anyone know how would be the USA LLC taxed?

Since Poland sees US LLC as tax transparent and it's managed from Poland it will be considered tax resident in Poland so my guess is that all income will be taxed in Poland.

Also imho there are no transfer pricing problems since US company isn't looking to make profit when sells US products to the Polish company.

You are only using the US LLC as a vehicle because the supplier doen't want to go through the hassle of dealing with an offshiore company.

I would make the SPZOO as the single member of the US LLC.

 

[12345]

Since Poland sees US LLC as tax transparent and it's managed from Poland it will be considered tax resident in Poland so my guess is that all income will be taxed in Poland.

Also imho there are no transfer pricing problems since US company isn't looking to make profit when sells US products to the Polish company.

You are only using the US LLC as a vehicle because the supplier doen't want to go through the hassle of dealing with an offshiore company.

I would make the SPZOO as the single member of the US LLC.

Really appreciate your support, so all the tax should be paid in Poland, we will consult polish tax advisor in this case to find out more
Do you know if we would be liable for any tax in the US? I read double taxation avoidance agreement and I assume we would not be liable for any tax since there is no PE in the US.

 

[Marzio]

I assume we would not be liable for any tax since there is no PE in the US.

Yes, you shouldn't be liable for any tax in US