Puerto Rico Web Site Use Agreement

State:
Multi-State
Control #:
US-DB0807AM
Format:
Word; 
Rich Text
Instant download

Description

This sample form, a detailed Web Site Use Agreement document, is adaptable for use the internet industry and related fields. Tailor to fit your circumstances. Available in Word format.
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FAQ

A. Corporation (Default Rule for PR LLCs) ? the members of the entity have limited liability. Under the PR Code, corporations are subject to a double taxation regime. Initially, the entity pays income taxes when it realizes profits, subsequently, income taxes are paid when dividends are paid to its members.

Entities in Puerto Rico are identified through a taxpayer ID known as the Employer Identification Number (EIN), which is issued by the US Internal Revenue Service (IRS). Unlike other jurisdictions, the local Treasury does not issue a separate identification number.

Ingly if an LLC is organized under the laws of Puerto Rico it is taxed as a domestic corporation and if organized under the laws of any other country, including the United States, it is taxed as a foreign corporation. A Puerto Rico LLC is a foreign eligible entity for U.S. federal income taxes.

This brief describes the unexpected results of two Federal tax acts which have defined Puerto Rico´s tax identity since it became a U.S. territory in 1898. The first law ? the Revenue Act of 1921 ? classified Puerto Rico as a ?foreign country? for tax purposes.

A Puerto Rico LLC (limited liability company) is a business entity that offers strong liability protection and more flexibility than a corporation in how it can be managed and taxed.

Limited Liability Companies Although a Puerto Rico LLC is automatically treated as a corporation for US federal income tax purposes, it may elect to be treated as a partnership or disregarded entity, as applicable. This election is accomplished through the filing of Form 8832 with the IRS.

Formatting a Puerto Rico Address The USPS recognizes addresses in Puerto Rico as domestic. The main difference is "Calle," which means "street" in Spanish. Calle will be placed before the street's name for Puerto Rico shipments. For example 234 Calle Mariposa Apt 6.

A Puerto Rico DBA, also referred to as a trade name, is an alternative name that your business can use in place of its legal business name. All types of businesses are able to get a DBA, including Puerto Rico sole proprietors, general partnerships, LLCs, and corporations. A DBA is just like your legal business name.

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Puerto Rico Web Site Use Agreement