US UK Business Law Advisors
Expanding a UK business into the United States presents a significant opportunity for growth, but it also introduces a new and complex legal landscape, particularly concerning employment.
For UK companies venturing into the US market, navigating the complexities of the American tax system is a critical component of a successful expansion. The United States employs a multi-tiered tax structure, with distinct obligations at the federal, state, and sometimes local levels. At the federal level, the primary taxing authority is the Internal Revenue Service (IRS). A UK company operating in the US will typically be subject to federal corporate income tax on its US-sourced income.
To qualify for an L-1 visa, the employee must have been working for the UK company for at least one continuous year within the preceding three years. The US and UK entities must have a qualifying corporate relationship, such as parent-subsidiary, branch, or affiliate. The L-1 visa is divided into two subcategories: the L-1A for executives and managers, and the L-1B for employees with specialized knowledge.