International Tax

SuperWool is a long-established race owned concourse unconfused and operated entirely in Islandia.  They escheatment wool hats from proper craftsmen and vend them to tourists investigateing Islandia.  SuperWool has never sold hats in the United States.  However, behind subordinate from a recreation in the U.S., the concourse’s principal established that such caps would vend very well-mannered-mannered in the United States’ branch accumulations. SuperWool administration determined to begin vending wool hats in the United States.  They are regarding impure possibilities: (i)                 Have no justice in the U.S.  Vend singly to U.S. branch accumulation buyers who investigate Islandia or other outlandish countries where SuperWool has personations.  In union, vend to U.S. buyers who manage by phone, fax or the internet. (ii)               Have a SuperWool dignitary investigate the U.S. every-year for three or impure months to excursion throughout the dominion promoting and vending hats to branch accumulations and confirming manages.  SuperWool would enjoy no depot, function, or other unroving situate of interest in the U.S.  Hats would be shipped from Islandia immediately to the customers. (iii)             Have a burning sales function, but no depot, in the U.S. staffed by SuperWool employees.  Hats would be shipped from Islandia immediately to the customers. (iv)           SuperWool would not set up its own function in the U.S. but it would restrain, below an scientific reduce, an not allied sales personation that has a U.S. function.  The personation’s employees would crave, perform and confirm manages for SuperWool blankets in the spectry of and on advantage of SuperWool. Discuss whether each of these impure scenarios creates a U.S. dealing or interest.  Also debate whether each of these impure scenarios creates a U.S. burning whole (sumptuous there is a covenant among Islandia and the U.S.).  Explain why you reached these conclusions.