November 2011

Tax Planning for U.S. Business Operations of Indian Enterprises

International Taxation
William B. Sherman

National Tax Chair William Sherman co-authored an International Taxation article titled "Tax Planning for U.S. Business Operations for Indian Enterprises."

The article outlines some of the key U.S. tax issues that should be considered in establishing an Indian-owned United States business enterprise. The article focuses on the organizational and operational U.S. tax questions to be considered by a hypothetical Indian-owned enterprise, which intends to conduct certain business activities in the United States. The critical tax issues relate to the U.S. taxation of the enterprise, its shareholders and its employees.

Related Insights