U.S. International Social Security Agreements

The U.S. has established Social Security agreements with other countries since the late 1970’s.  The agreements are often called “Totalization Agreements.”  The purposes of the agreements were 1) to eliminate double Social Security taxation and 2) to provide the...

Business Success in Foreign Countries

CDH works with many companies that are doing business in the international marketplace. There are many factors that impact success for US companies in foreign countries. Some of the key factors of success include living company values throughout the organization,...

Permanent Establishment

Co-authored by Satoko Robben and Saori Shirai Generally, foreign corporations are exempt from U.S. income taxation under  tax treaty protection unless the corporation has a permanent establishment (P.E.) in the U.S. So what is Permanent Establishment? P.E. can...

Transfer Pricing – What is it and Why is it Important?

This is the first of a 3 part series of Transfer Pricing articles.  What Is Transfer Pricing? A “transfer price” is the price at which one company buys and sells goods or services or shares resources with a related affiliate in its supply chain. Aggressive transfer...