
Supplying Perigold From an Overseas Furniture Factory: Contract Directly or Set Up a U.S. Company?
Perigold uses Wayfair's supplier agreement, which overseas companies can sign, but it requires a North American warehouse and is not the importer of record. Supplying directly puts importing, storage and collections on the foreign company and may mean Form 1120-F; a U.S. C corporation is smoother but files Form 1120 + 5472 every year.
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