EOS Accounting Office currently has 7 offices nationwide and representative offices in Japan. English Contractor service Whether to open a branch office or a US corporation, the form at the start of business in the US Home »Frequently Asked Questions» Whether to open a branch office or a US corporation, the form at the start of business in the US Whether to open a branch office or a US corporation, the form at the start of business in the US "We have decided to start our business in the United States. Should we establish a local subsidiary or have a base as a branch office?" This is a case that is often consulted by clients who are considering expanding into the United States. In many cases, the business form has already been planned depending on the needs of the client, but if you are planning to establish a branch office without establishing a local subsidiary in the United States, what points should you pay attention to? Here's what we've learned from the state's on-site tax audit experience: Q. Are there separate financial statements audited and reviewed as a US branch? In a tax audit, investigators pay attention to whether the branch financial statements that form the basis of taxable income calculation are based on US GAAP or similar accounting principles. Furthermore, in the tax audit, it is asked whether the guarantee business procedures such as audits and reviews of independent audit corporations are carried out in accordance with the accounting principles. For financial statements of branches that do not have separate financial statements and have not undergone guarantee business procedures, how reliable the content is as evidence, whether income and expenses are recorded in a manner approved by the tax authorities, etc. Is the issue. It cannot be said that "a branch does not need individual books", and even a branch needs accounting treatment equivalent to that of a local corporation. Q. Does the book as a US branch exist in dollars? Q. Do you have a transfer pricing study? Q. Is there a deduction for interest expense related to borrowing? Q. Is there any expense allocation from the head office? Q. What is the form of state tax filing? 以上が、支店の税務調査でしばしば問題として提起される注意事項です。米国に支店を開設することで税務調査が日本の本社を巻き込む事態に発展することが往々にしてあります。法人税務の観点から見ますと、米国子会社を設立して米国内の税務調査に留める方が、米国事業に携わる関係者の負担を最小限に留めることで有益と考えます。 （注：当該記事は特定の個人あるいは企業を対象とした税務に関するアドバイスを目的としたものではございません。また納税者に賦課されたペナルティーを回避することを目的としていないため、そのような目的で当該記事の内容を使用することは出来ません。） よくあるご質問カテゴリ一覧 起業・企業進出に必要な知識編 シリコンバレー編 米国支店？それとも米国法人設立？ 米国で就労を予定される方へ 日本のお客様から多く寄せられるご質問 最新のお知らせ Latest News EOS主催セミナー、新サービス、ジョブフェアへの参加など EOSの最新活動をお知らせしております。 キャプティブ保険会社の監査及び税務申告サービス開始のお知らせ 日本企業によりハワイに設立されるキャプティブ保険会社は近年増加傾向にあります。我々EOS Accountants LLP（EOS会計事務所）は、日本企業の皆様からのご要望に応えるた... もっと読む... 弊事務所パートナーの土屋雅庸が執筆した記事が「Come to America 2021」に掲載されました。 弊事務所パートナーの土屋雅庸が、「会計士から見た、賢い会計士の使い方」の表題で執筆した記事が「Come to America 2021」に掲載されました。是非一度ご拝読ください。 ... もっと読む... 全てを見る 会計税務 AtoZ Acounting and Tax AtoZ This column introduces the latest topics and how-tos related to accounting and taxation in an easy-to-understand manner by our experienced staff. Global minimum tax Great progress has been made towards the introduction of the global minimum tax advocated by the United States. To prevent giant multinationals from avoiding taxes by registering in low-tax countries and regions, the Biden administration is in the economy ... read more ... About telephone contact from private tax debt collection agency The Internal Revenue Service (“IRS”) is a Private tax-debt-collection firm (Private tax-debt-collection firm, “Private ... Read more ...” See all If you are interested in our office, please feel free to contact us. Contact Us home About EOS EOS service Case study FAQ Latest announcement Accounting Tax AtoZ Employment information Contact Us Privacy Policy Website Disclaimer © 2021 EOS Accountants LLP. All Rights Reserved.