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Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.

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All topics315 YCL news, community & stories7 Tax law & IRS updates45 Individual & family tax49 Small business & company tax82 Foreign assets & reporting15 Going global: US companies68 Immigration & residency tax22 IRS notices & penalties27

Going global: US companies · Nov 9, 2026

AliExpress Overseas Managed: With Inventory in a U.S. Warehouse, Does the Chinese Company Owe U.S. Tax? Form 1120-F, the Treaty and a U.S. Subsidiary

Under AliExpress's overseas managed model, the platform prices and runs the listing, but goods sit in a U.S. warehouse and the seller ships them, so the inventory is generally the seller's until sale. A Chinese company that imports and sells from U.S. stock likely has effectively connected income, looks to the U.S.–China treaty and files Form 1120-F with Form 8833; state taxes don't follow the treaty. Many sellers use a U.S. subsidiary instead.

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Going global: US companies · Nov 9, 2026

Can a Chinese brand sell on Faire? 25% first-order commission, a U.S. dollar account, self-shipping, retailers as importers, and when to form a U.S. company

China isn't on Faire's list of supported countries, but brands elsewhere can apply: 25% commission on first orders and 15% on reorders, USD payouts to a U.S. bank account, self-shipping and a W-8. The brand exports and the retailer usually imports and pays duty. Long-term sellers usually set up a U.S. subsidiary.

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Going global: US companies · Nov 9, 2026

A Chinese Factory Selling to Lowe's: Import Vendor or a U.S. Subsidiary on the Marketplace? Importer, Tariffs and U.S. Tax

Lowe's 2026 QA requirements split suppliers in two: import vendors, for whom Lowe's is importer of record, and domestic vendors, who import themselves. A Chinese factory as an import vendor generally needs no U.S. company and Lowe's pays the duty; a U.S. subsidiary selling on Lowe's Marketplace keeps more margin but takes on imports, duties, Form 5472 and state tax.

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Going global: US companies · Nov 9, 2026

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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Going global: US companies · Nov 9, 2026

From SHEIN Supplier to Your Own Brand: Keep Supplying, Form a U.S. Subsidiary, or Go Semi-Managed? Who Pays the Tariffs and U.S. Tax

As a SHEIN supplier, SHEIN prices, sells and imports, and the factory generally files nothing in the U.S. Selling your own brand changes that: a U.S. subsidiary imports and sells, files Form 1120 and 5472 and needs arm's-length purchase prices; a Chinese company selling semi-managed from a U.S. warehouse faces trade-or-business questions and often a 1120-F with Form 8833.

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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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