TAXATION

In the US, corporate law varies from state to state. The legal structures and the taxation of entreprises depend on the law of the State where they are constituted.

In this country where federalism is a concrete reality, there are two main legal systems: that of the federal state and that of each state. Taxes are due at the federal level, and sometimes also at the local government level. From a legal point of view, the choice of the state of implementation of the structure of a company is important. EXCO US Atrium supports companies in the specific steps of the regulatory framework applicable in the United States, by optimizing their taxation.

The Franco-American tax conventions

France and the United States are bound by two tax treaties whose common purpose is to avoid double taxation and to prevent fraud and avoidance. These are, on the one hand, the Convention of 24 November 1978 on transfer duties free of charge due to inheritance or gift and, on the other hand, the Convention of 31 August 1994 on taxes On income and on wealth.

The main provisions of the tax treaty between France and the United States concerning direct taxes

Companies:

  • Annual tax declarations company: Federal, State and City level

  • Sales tax declaration (which corresponds to VAT)

  • Transfer Pricing Studies

Individuals

  • Annual tax declarations in the US

Useful links

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