State Sales Tax and Income Tax Nexus

Frequently we engage with New Zealand businesses on the topic of liability to state sales tax and state income tax.  When engaging in a trade or business within the United States it is not too long before these thorny issues arise. The gravity that an organization has...

2011 filing season starting

If you are a US citizen or resident and require a US tax return for 2010, it is advisable to make arrangements for your return preparation before the end of 2010. There is a very good reason for this. There are only 4.5 months (3.5 months for corporations) between the...

Foreign supplier not liable to taxation in US

The W-8BEN advises a United States customer of a foreign supplier that the supplier is not liable to taxation in the United States. Liability to taxation in the United States is determinable under the Internal Revenue Code and also the treaty. The W-8BEN is one of a...