GNT 32: Setting up in the US

For many UK headquartered companies their first step in international growth is to establish a presence in the US for early stage commercial purposes, occasionally to expand R&D or simply to have personnel who can be closer to US investors, capital markets and opinion leaders.

This Guidance Note summarises the main tax considerations in doing this.

This content is restricted to members. To view this content please register or login below to view this content.