a foreign corporation, registered in the british virgin islands:

- whose principals definitely do not meet the substantial presence test
- whose business checking account is already established in the US as
a w-8 account (non US based business)
- which, for the purpose of obtaining a merchant account (receiving
credit cards), wants to obtain a mailing address in the US and
register the business in the US.
* wants to know if, after completing the third condition above, it
would be considered as passing the IRS' Substantial Presence Test for
Tax Purposes (taxed as a US business)

thank you

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Request for Question Clarification by denco-ga on 18 Oct 2005 10:30 PDT

Howdy taxq-ga,

By "register the business in the US" do you mean incorporating in the US?

Thanks!

Looking Forward, denco-ga - Google Answers Researcher

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Clarification of Question by taxq-ga on 24 Oct 2005 17:49 PDT

yes.