Our UK clients are accustomed to requirements that they contribute minimum amounts to their employees’ pensions. It therefore often comes as a surprise that in the US there is no legal requirement that employers contribute to an employee retirement plan. The only requirements are those imposed by state governments –

At Bouwen, the vast majority of our clients are UK companies operating in the US through subsidiaries. In this arrangement, it is very common for the UK parent to provide services to the US subsidiary (or its customers), and vice-versa. The IRS has over 200 pages of regulations designed to

Transfer pricing refers to the way that related companies, such as a parent and its subsidiary, charge each other for goods, services, or IP provided to each other. Transfer pricing is especially important when the transactions cross international borders. When business entities under common control engage in cross-border transactions, the

One of the many significant differences between UK VAT and US sales tax is that US sales tax is intended to be collected only from the final purchaser of a good or service. Because US sales tax cannot be reclaimed, the danger exists that the sales tax can become a

Increasingly, global suppliers are expected by downstream customers to comply with legal and ethical standards designed to ensure that their supply chains protect human rights, labor conditions, environmental sustainability, and other critical factors. How should suppliers respond to such demands? It is useful to consider the issue from four perspectives:

We are often asked by our clients whether a US limited liability company or corporation will insulate its officers, directors, or shareholders from liability for company obligations. The short answer is that, as in the UK, a US LLC or corporation generally offers such protections. However, there are a few

When selling to US customers, most of our clients design a US website specifically tailored to the US market. (A minority of our clients have a single global platform which redirects to a US payment page at checkout.) In designing a website for US customers, here are seven things every

The United States is a heterogeneous country of diverse cultures, languages, and traditions. It is not surprising, therefore, that there are variations in business culture among regions. Although generalizations can be as misleading as they are informative, here are a few broad stroke insights about these variations. The Northeast. The