Legal Question in Tax Law in Utah

US citizens are subject to tax on their worldwide income. Thus, the US LLC, being a US citizen for tax purposes, would report all income on the LLC's US tax return. To offset any double taxation because of potential foreign taxation, the US has a foreign tax credit to alleviate that potential tax burden. However, if the foreign jurisdiction does not have a tax, the income is taxed in the US. International tax is a complicated area. I suggest you seek counsel in this area. Give me a call if you need assistance. Regards,

-Paul