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Going global: US companies · Nov 9, 2026

Best Buy Marketplace Opens to International Sellers in 2026: Sell Directly or Through a U.S. Company?

Best Buy's U.S. marketplace required a U.S. physical presence when it launched in August 2025 and began adding international sellers in fiscal Q3 2026. International sellers give a W-8, act as importer of record and ship from U.S. warehouses; a U.S. company gives a W-9 and files Form 1120 with Form 5472. The two routes differ on U.S. income tax, permanent establishment and intercompany pricing.

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Going global: US companies · Nov 9, 2026

A Vietnamese furniture factory supplying U.S. retailers: what the missing U.S.–Vietnam tax treaty means

The U.S. and Vietnam signed a tax treaty in 2015, but it still isn't in force as of November 2026. A Vietnamese factory selling FOB is barely affected. Once it adds a U.S. warehouse, U.S. staff or a U.S. subsidiary, there's no permanent establishment protection, and dividends from a U.S. subsidiary to a Vietnamese parent carry 30% withholding instead of the 10% a Chinese parent gets.

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