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US Tax

US Tax Compliance for Global Businesses — Navigate the IRS With Confidence

Norvex Assurance delivers end-to-end US federal and state tax compliance for foreign businesses expanding into the US, cross-border enterprises, and global entrepreneurs — from entity structuring and EIN registration through annual federal tax returns, transfer pricing documentation, and IRS representation.

US Tax Advisory & Compliance Services

End-to-end managed service

What Is US Tax Compliance — and Why Does It Matter for Your Global Business?

The US tax system is among the most complex in the world — combining a federal corporate tax layer with state-level taxes that vary significantly by jurisdiction, plus a web of international reporting obligations that catch many foreign companies completely off guard. For non-US businesses with US customers, US-source income, US employees, or US-registered entities, federal and state tax obligations begin the moment US nexus is established — often before the first dollar of US revenue is collected. The consequences of non-compliance are severe. The IRS imposes significant penalties for late or unfiled returns, and the penalty regime for international information returns is particularly aggressive — with per-form, per-year penalties that escalate if the failure continues after IRS notice. FBAR non-compliance carries its own separate penalty structure. Foreign corporations operating without proper US tax registrations face retroactive assessments with interest that compounds the original exposure. Norex Assurance's US tax practice serves foreign companies entering the US market, cross-border businesses with US subsidiaries, global entrepreneurs holding US investments, and non-resident individuals with US-source income — delivering accurate, defensible filings and proactive tax planning that protects your bottom line.

Key Highlights

  • Covers federal (IRS) and all 50 state tax jurisdictions — corporate, LLC, and individual filing
  • Cross-border compliance: FATCA, FBAR, Form 5471, Form 5472, Form 8938, and FIRPTA
  • US entity structuring for tax efficiency: C-Corp, LLC, S-Corp, and branch office analysis
  • Transfer pricing documentation for related-party transactions between US and foreign entities

Who Needs US Tax?

Foreign Companies with US Presence
Cross-Border Businesses
Non-Resident Entrepreneurs
Global Investors with US Assets

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SOC 2 Type I vs Type II — A Clear Comparison

Most companies start with Type I to establish a baseline, then graduate to Type II within 6–12 months.

Corporate Tax Compliance

US Entity Tax Returns & Reporting

What it covers

Federal corporate income tax returns (Form 1120/1120-F), state and local corporate income tax filings, estimated tax payments, international information returns (5471, 5472, 8865), and FBAR/FATCA compliance for US entities with foreign financial accounts.

Timeline

Ongoing — annual returns due March 15 (partnerships) or April 15 (corporations), with 6-month extension available

Best for

Foreign companies with US C-Corp, LLC, or branch office registrations, and US subsidiaries of multinational groups that need accurate, timely federal and state tax filings with full international disclosure compliance.

Business impact

Ensures full IRS compliance, avoids late-filing penalties ($195–$2,000+ per month), and establishes a defensible filing position that protects your US operations from IRS audit risk.

Gold Standard

Cross-Border Tax Advisory

US Entry Structuring & Tax Planning

What it covers

US market entry tax structuring (C-Corp vs LLC vs branch), treaty analysis, permanent establishment risk assessment, transfer pricing policy design, Subpart F and GILTI analysis for US shareholders of foreign corporations, and withholding tax optimization.

Timeline

2–8 weeks for initial structuring analysis; ongoing advisory available on retainer

Best for

Foreign businesses evaluating or executing US market entry, multinational groups with intercompany transactions requiring transfer pricing documentation, and global entrepreneurs seeking to minimize their effective US tax rate.

Business impact

A well-structured US market entry can materially reduce your effective US tax rate and eliminate unexpected withholding taxes, GILTI inclusions, or Subpart F income that would otherwise significantly increase your global tax burden.

Not sure which type you need?

Our US Tax Process

01

Tax Position Assessment

We review your existing US entity structure, transaction history, prior tax filings, and cross-border intercompany arrangements. The output is a complete picture of your current US tax position, your historical filing obligations, and any exposure that needs to be addressed before current-year work begins.

02

Nexus & Filing Obligation Analysis

We determine your federal and state tax filing obligations based on your specific US activities — physical presence, economic nexus thresholds, payroll, and property. We also identify all required IRS international information returns and any FBAR/FATCA reporting obligations applicable to your entity and ownership structure.

03

Prior Year Compliance (if required)

Where prior year returns are unfiled or require amendment, we implement the appropriate IRS resolution procedure — including voluntary disclosure programmes or Streamlined Filing Procedures — to resolve historical exposure with the most favorable penalty outcome available.

04

Tax Return Preparation & Review

We prepare your federal and state tax returns with complete supporting workpapers. Every return is reviewed at multiple levels — preparer, senior reviewer, and partner sign-off — before filing. You receive a complete return package with all supporting documentation for your records.

05

International Information Return Filings

We prepare all required IRS international information returns, FBAR filings, and FATCA reporting alongside your main tax returns — ensuring complete, consistent disclosure across every IRS filing requirement associated with your cross-border structure.

06

Estimated Tax Management

We calculate your quarterly federal and state estimated tax payment obligations, provide payment schedules and vouchers, and monitor your income profile throughout the year to identify when safe harbor adjustments are warranted.

07

IRS Notice Management & Representation

When the IRS or a state tax authority issues a notice, information document request, or audit inquiry, Norvex Assurance's licensed tax professionals respond and represent you directly — managing all correspondence so your management team can stay focused on running the business.

Business Impact

Why Get US Tax Attested?

Full IRS Compliance & Penalty Protection

Accurate, timely federal and state tax filings eliminate late-filing penalties, failure-to-file notices, and the IRS audit triggers that come from inconsistent or incomplete returns.

Minimize Your Effective US Tax Rate

Proactive structuring and treaty analysis can materially reduce your US tax burden — optimizing entity structure, intercompany pricing, and withholding tax positions before they become permanent.

Expert Cross-Border Compliance

FBAR, FATCA, Form 5471, Form 5472, and transfer pricing compliance require specialized expertise. Norvex Assurance's cross-border tax team eliminates the risk of missing IRS international reporting requirements.

Dedicated Tax Advisory

Beyond compliance, our team provides ongoing tax advisory — modeling the impact of business decisions, transactions, and structural changes on your US tax position before you commit.

IRS Representation

If the IRS selects your return for examination or issues a notice, Norvex Assurance represents you directly — managing all correspondence and negotiations so your management team can focus on running the business.

Scalable as You Grow

Whether you're a startup registering your first US LLC or a multinational managing a complex US subsidiary structure, our tax compliance services scale with your business — from first filing to full US enterprise.

ISO 27001:2022 Annex A Controls — What They Cover and Why They Matter

The 93 Annex A controls form the operational backbone of your ISMS. Norvex Assurance helps you select, implement, and document the controls relevant to your scope through your Statement of Applicability (SoA).

Federal Corporate Tax Returns

Form 1120, 1120-F & Related Schedules

Preparation of US federal corporate income tax returns — Form 1120 (domestic corporations), Form 1120-F (foreign corporations with US-source income), and all related schedules and attachments. Includes estimated quarterly tax payment calculations and management to avoid underpayment penalties.

State & Local Tax (SALT) Compliance

All 50 State Jurisdictions

Nexus determination across all 50 states based on physical presence, economic nexus thresholds (post-Wayfair), payroll, and property. Preparation of state corporate income tax, franchise tax, and gross receipts tax returns in all states where nexus exists. Sales and use tax compliance advisory.

International Information Returns

Forms 5471, 5472, 8865, 8938

Preparation of IRS international information returns required for US shareholders of foreign corporations (Form 5471), US corporations with foreign shareholders or transactions (Form 5472), US partners in foreign partnerships (Form 8865), and specified foreign financial assets (Form 8938). Penalties for failure to file reach $10,000–$50,000 per form per year.

FBAR & FATCA Compliance

FinCEN 114 & FATCA Reporting

Preparation and filing of the Report of Foreign Bank and Financial Accounts (FBAR/FinCEN 114) for US persons with foreign financial accounts exceeding $10,000. FATCA compliance advisory and reporting for US entities, foreign financial institutions, and individuals with specified foreign financial assets.

Transfer Pricing Documentation

IRC § 482 Compliance

Development of transfer pricing documentation for intercompany transactions between US entities and related foreign entities — including benchmarking studies, Master File / Local File documentation, and Country-by-Country reporting support. Contemporaneous documentation provides penalty protection under IRC § 6662.

US Entity Structuring & Tax Planning

Entry Structure Optimization

Analysis of optimal US legal entity structure (C-Corp, LLC, S-Corp, branch, or representative office) considering tax efficiency, limited liability, investment requirements, and exit strategy. Includes treaty-based withholding tax analysis, permanent establishment risk assessment, and GILTI/Subpart F impact modelling.

Everything You Get with Our US Tax Programme

Our fixed-scope engagement covers every deliverable needed to achieve and maintain your US Tax certification — no hidden extras.

01
Federal corporate tax return (Form 1120 or 1120-F) with full supporting workpapers
02
State and local corporate income and franchise tax returns for all nexus states
03
IRS international information returns (Forms 5471, 5472, 8865, 8938 as required)
04
FBAR (FinCEN 114) filings for all required US persons and entities
05
Transfer pricing documentation (Local File, benchmarking study, IRC § 482 compliance)
06
Quarterly estimated tax payment schedules and vouchers
07
Annual tax planning memorandum with actionable recommendations
08
IRS and state tax notice management and audit representation

What Our Clients Say

"We registered a Delaware C-Corp and started selling in the US without any tax advice. Two years later, Norvex Assurance discovered we'd missed Form 5472 filings for both years — $50,000 in potential penalties. They filed under Streamlined Procedures, resolved the exposure, restructured our intercompany arrangement, and now handle all our US compliance. The relief was immense."

Founder & CEO

UK SaaS Company — US Market Entry

"Expanding from Europe into the US meant navigating a completely different tax system under time pressure. Norvex Assurance structured our US entity, analyzed our treaty position, set up our transfer pricing policy, and filed our first US federal and state returns on time. Their cross-border expertise meant we never had to educate them on the European side of the equation."

CFO

European Fintech — US Expansion

"Managing a US subsidiary from Asia means the time difference alone makes IRS compliance a nightmare. Norvex Assurance handles every aspect of our US tax programme — federal, four state returns, international information returns, and quarterly estimates — with zero surprises. We receive our complete return packages weeks before the filing deadline, every year."

Director of Finance

Asian Tech Group — US Subsidiary

Common Questions About US Tax

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