IC-DISC Archives - United States Taxation of Foreign Investors with Richard S Lehman Tax Attorney

IC-DISC and United States Exporting of Computer Software, Internet Sales and Licenses

The Technical Advice Memorandum reviewed the term “export property” for DISC purposes in depth and determined in its holding that computer software could indeed be “export property”.

The United States Tax Benefits Of Exporting – The IC DISC

Thus the magic of the IC-DISC is to provide both tax deferral and to apply a 15% maximum dividend tax rate to profits that would otherwise be taxable in the U.S. taxpayer’s highest brackets that can range as high as 50% . . .

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IC-DISC and United States Exporting of Computer Software, Internet Sales and Licenses

The United States Tax Benefits Of Exporting – The IC DISC