Business Operations in the Territories and Possessions of the United States (Except Puerto Rico) (Portfolio 7390)

This Portfolio describes the general legal and political relationships of the several jurisdictions under the authority of the United States which do not have the status of a state, other than Puerto Rico and the District of Columbia. General requirements and considerations in establishing a business are described and the characteristics of the various business entities are set out. The tax structure of each jurisdiction is also covered.

Table of Contents

I. Introduction — The Territories of the United States
II. Authority to Regulate the Territories
III. Application of Federal Laws to the Territories
IV. Virgin Islands of the United States — The Territory, Its People and Economy
V. Operating a Business in the Virgin Islands
VI. Forms of Doing Business in the U.S. Virgin Islands
VII. Principal Taxes (Virgin Islands)
VIII. Taxation of Domestic Corporations (Virgin Islands)
IX. Taxation of Foreign Corporations (Virgin Islands)
X. Taxation of a Branch (Virgin Islands)
XI. Taxation of Partnerships (Virgin Islands)
XII. Taxation of Other Business Entities (Virgin Islands)
XIII. Taxation of Individuals — Residents (Virgin Islands)
XIV. Taxation of Nonresidents (Virgin Islands)
XV. Estate, Inheritance, Transfer and Gift Tax (Virgin Islands)
XVI. Intercompany Pricing (Virgin Islands)
XVII. Special Provisions Relating to Multinational Corporations (Virgin Islands)
XVIII. Avoidance of Double Taxation (Virgin Islands)
XIX. Guam — The Territory, Its People and Economy
XX. Operating a Business in Guam
XXI. Forms of Doing Business in Guam
XXII. Principal Taxes (Guam)
XXIII. Taxation of Domestic Corporations (Guam)
XXIV. Taxation of Foreign Corporations and Branches (Guam)
XXV. Taxation of Partnerships (Guam)
XXVI. Taxation of Other Business Entities (Guam)
XXVII.  Taxation of Individuals — Residents (Guam)
XXVIII.  Taxation of Nonresident Aliens (Guam)
XXIX. Estate, Inheritance, Transfer and Gift Tax (Guam)
XXX. Intercompany Pricing (Guam)
XXXI. Special Provisions Relating to Multinational Corporations (Guam)
XXXII.  Avoidance of Double Taxation (Guam)
XXXIII. Commonwealth of the Northern Mariana Islands — The Territory, Its People and Economy
XXXIV.  Operating a Business in the Commonwealth of the Northern Mariana Islands
XXXV.  Forms of Doing Business in the Commonwealth of the Northern Mariana Islands
XXXVI.  Principal Taxes (Northern Mariana Islands)
XXXVII.   Taxation of Domestic Corporations (Northern Mariana Islands)
XXXVIII.   Taxation of Foreign Corporations and Branches (Northern Mariana Islands)
XXXIX.  Taxation of Partnerships (Northern Mariana Islands)
XL. Tax-Exempt Organizations (Northern Mariana Islands)
XLI. Taxation of Individuals — Residents (Northern Mariana Islands)
XLII. Taxation of Nonresident Aliens (Northern Mariana Islands)
XLIII. Estate, Inheritance, Transfer and Gift Tax (Northern Mariana Islands)
XLIV. Intercompany Pricing (Northern Mariana Islands)
XLV. Special Provisions Relating to Multinational Corporations (Northern Mariana Islands)
XLVI. Avoidance of Double Taxation (Northern Mariana Islands)
XLVII. American Samoa — The Territory, Its People and Economy
XLVIII.  Operating a Business in American Samoa
XLIX. Forms of Doing Business in American Samoa
L. Principal Taxes (American Samoa)
LI. Taxation of Domestic Corporations (American Samoa)
LII. Taxation of Foreign Corporations (American Samoa)
LIII. Taxation of a Branch (American Samoa)
LIV. Taxation of Partnerships (American Samoa)
LV. Taxation of Other Business Entities — Foreign Sales Corporations (American Samoa)
LVI. Taxation of Individuals — Residents (American Samoa)
LVII. Taxation of Nonresidents (American Samoa)
LVIII. Estate, Inheritance, Transfer and Gift Tax (American Samoa)
LIX. Intercompany Pricing (American Samoa)
LX. Special Provisions Relating to Multinational Corporations (American Samoa)
LXI. Avoidance of Double Taxation (American Samoa)