Policy analysis for foreign-owned U.S. LLC owners
Deep reads of the rules that actually move the needle for non-resident founders — written and reviewed by the ForeignLLCTax research team, in English and 中文, every claim tied back to a primary source.
中文读者请前往 中文专区 →
Research reports
China's Overseas Investment Rules (Decree No. 837)
Deep read of China's State Council Decree No. 837 (effective July 1, 2026): for the first time covering resident individuals — indie-developer payments, incorporating abroad (ODI / Circular 37), the U.S.-stock broker crackdown, and the property/insurance no-go zone.
新规解读《国务院关于对外投资的规定》（837 号令）深度解读
2026 年 7 月 1 日施行，首次把“居民个人”纳入对外投资监管。收款、出海设公司、美股整顿、海外房产与保险禁区 —— 一篇讲清新规对出海创业者的影响。
Latest IRS, Treasury & Federal Register updates
See the full updates feed →Compliance & risk guides
Evergreen guides on the positions and pitfalls our research keeps coming back to.
USTB Risk
When passive income becomes a US trade or business — the costliest mistake.
FBAR
Foreign bank account reporting — who must file and when.
BOI Report
Beneficial Ownership Information reporting under the Corporate Transparency Act.
Transfer Pricing
Pricing transactions between your LLC and your foreign company.
Section 1446 Withholding
Partnership withholding on income allocated to foreign partners.
W-8BEN Brokerage Trap
How a wrong W-8BEN gets your brokerage to over-withhold.
About this research. Written by the ForeignLLCTax research team for general information only — it is not legal or tax advice and does not create a client relationship. Regulations change; always confirm against the primary sources cited in each report and your own qualified adviser before acting.