Focus on all the applicable taxes related to company in the USA

If you are not ETBUS, there is no tax to pay in the USA. Total tax exemption is only possible if the company has a sole natural person partner (a Disregarded Entity) and is a non-resident of the USA.

If you are ETBUS, there are 2 possibilities of taxation:

Partnership taxation: it is the partners themselves who are affected by the tax, rather than the company as a whole. The company is considered to be a transparent entity with respect to tax law;

Corporation taxation: the company is automatically taxed as a legal entity in its own right. The company is considered to be an opaque screen between the tax law and the partners.

Usually, Partnership Taxation is the more appealing option. However, if the company does not distribute its profits, then Corporation Taxation is more appealing because the corporate tax rate is usually lower than the highest tax brackets for personal income and there is no double taxation on the undistributed income. With Partnership Taxation, even if the income is not distributed, it will still be taxable for each partner. It is possible to switch between tax systems every 5 years.

Note that there is another regime: S corporation taxation. This type of company is only for US residents, which is not the subject of this website.

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