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Tax Treaty guides
3 practical guides on Tax Treaty for foreign-owned US LLC owners.

September 20, 202611 min read
Form 5472 for Croatia Residents with a US LLC
The US-Croatia tax treaty signed in 2022 is not yet in force. What Croatia-based US LLC owners file on Form 5472, and what goes in the FTIN box.
CroatiaRead

September 20, 202611 min read
Form 5472 for Hungary Residents with a US LLC
The US-Hungary treaty was terminated and ceased to have effect from 1 January 2024 — Form 5472 is unchanged. What Hungarian owners file, and the FTIN box.
HungaryRead

September 18, 202611 min read
Form 5472 for Vietnam Residents with a US LLC
No US-Vietnam tax treaty is in force, and Vietnamese tax codes became personal ID numbers in 2025. What Vietnam-based LLC owners file on Form 5472.
VietnamRead