Entity choice
LLC, partnership or C corporation.
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The right US structure can change your tax bill more than any deduction. Whether to use an LLC or a corporation, how to pay yourself, where development work is done and how assets are held all matter, especially for owners in Pakistan. We give clear, written US tax planning advice that takes account of the 2025 federal tax changes and the position in your home country.
Most US tax costs for foreign owners are set on the day the structure is chosen. A single-member LLC, a multi-member LLC and a C corporation are taxed in completely different ways, and each interacts differently with Pakistani tax. Changing later is possible, but it is usually slower and more expensive than planning at the start.
Entity choice comes first. A single-member LLC owned by a non-resident is usually disregarded, so income that is not effectively connected with a US trade or business may have no US income tax, while the owner is taxed at home. A C corporation pays 21% on its profits, and dividends to foreign shareholders face withholding tax, which a treaty may reduce. An S corporation is not available where any shareholder is a non-resident alien. We compare the options on real numbers, including the Pakistani tax on the same income.
The 2025 federal tax law, known as the One Big Beautiful Bill Act, made several rules permanent. The 20% qualified business income deduction for owners of pass-through businesses is now permanent, 100% bonus depreciation applies to qualifying property acquired after 19 January 2025, and domestic research and experimental costs can again be deducted immediately. Research carried out outside the US, however, must still be amortised over 15 years, which matters for US companies whose development teams are in Pakistan.
For US citizens and residents abroad, planning covers choosing between the Foreign Earned Income Exclusion and foreign tax credits, timing income and gains, and retirement account contributions. For estate planning, US citizens and residents have a basic exclusion of $15 million per person from 2026, but non-resident aliens holding US-situs assets, such as US shares or US property, generally have an exemption of only $60,000, so ownership structure needs care.
Planning is delivered as written advice, then built into your returns. See US LLC tax services, US corporate tax returns and US non-resident tax services.
Fixed-fee written advice on a defined question.
LLC, partnership or C corporation.
Salary, distributions and dividends.
US and Pakistan tax together.
Domestic versus foreign research.
Bonus depreciation and timing.
FEIE, credits and timing.
US-situs assets of non-residents.
Clear reports with figures.
These cost foreign owners the most.
Corporate tax plus dividend withholding.
We compare structures first.Non-resident shareholders.
We check eligibility.Costs amortised over 15 years.
We plan where work is done.Only $60,000 exempt for non-residents.
We review ownership.US saving taxed in Pakistan.
We model both countries.No record of the reasons.
We put advice in writing.Advice first, then implementation.
We understand your goals.
Agreed for the question.
Options compared on numbers.
Written recommendation.
Built into returns and filings.
From Pakistan or the Gulf.
With development teams abroad.
Growing US sales.
Expat planning.
Holding US shares or property.
Estate and succession planning.
Practical planning that works in both countries.
US and Pakistan tax together.
ACCA and ICAP Chartered Accountant qualifications.
Including the 2025 changes.
Clear, documented recommendations.
Easy contact from anywhere.
Agreed for each question.
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Tell us what you are planning and where you live. We will agree the question and a fixed fee for written advice.
Book your free consultationThis page is general information about our services, not tax, legal or financial advice for your specific situation. Laws, rates and deadlines change with each Finance Act and official notification.