Читать книгу International Taxation - Adnan Islam - Страница 50

The Sessions Group is a U.S. company and maintains headquarters in Delaware. Sessions opens a temporary office in London as part of an assessment of the European market. The London office is used by U.S. executives to support marketing activities while the U.S. executives are in London for brief periods. No sales are transacted, and Sessions closes the London office after nine months. Sessions deducts the London office start-up and closing expenses on its U.S. return. Sessions’ London office is not a QBU.