Gary,

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Everything you always wanted to know about setting up shop in the USA. And the guys who can do it for you.

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>I wonder whether any of you could comment on the best USA state (read friendliest tax laws <s>) to register as a one-man software shop (limited liability)?
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>I have an application that I will provide to a single UK client only. The IR35 tax catch in the UK is a big problem for me. I would like to register a company in the USA to service my UK based client. This may well lead to other development State-Side in the future.
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>The new company would receive a one-off consultancy/development charge and monthly maintenence charges thereafter for the UK based system from the UK client.
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>All fees invoiced from the new USA based company and paid by my UK based client would remain in the new USA based company. So, the new company would pay company tax (corporation tax) in the USA but it would be unlikely that there would be any other costs in the business (like salaries) in the immediate future.
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>Is this do-able?
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>Is there a recommended company/corporation type that would lend itself to this scenario?
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>As stated, I may well have a requirement later to live/work in the USA so the new organisation would have to provide my income at a later stage and therefore, this requirement would need to be considered when setting up an appropriate organisation type.
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>Any advice would be very much appreciated.