According to some research, depending on your product or services and the type of business sales you are making, then there may be one of either two (2) forms to follow:8ECIor1042 and 1042SBefore you invest, You may need to consult a tax specialist or engage the services of an agent entitled to operate your business activity through contract and investments trusts. Otherwise, the foreign business is required to pay up to 30% as any other taxpayer. The IRS tax payer system is flooded with in and outs of this scenerio and should be followed to the narrowist term.