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    Foreign Corporation reporting

    Hi,

    If a husband and wife opens a small shop in a foreign country and incorporates it, do they have to pay US income tax on the company's income? I know that they have to pay tax on any salary or dividends they make from the company, but are the earnings of the company itself taxable to the US government? The company does not have any operation in the US. Each of the husband and wife owns 50% of the company.

    Thanks!
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