Corporate Taxation in American Samoa

Domestic Taxation

Although American Samoa generally adheres to a taxation regime similar to other U.S. jurisdictions, as a territory, it presents a unique environment in which to do business. Mooney Wieland’s American Samoa tax practice provides strategic and practical solutions for corporations, partnerships, and other business entities. We advise clients on how to select and form business entities, including limited liability companies, corporations, and partnerships. We also counsel clients regarding tax strategies in a wide range of business transactions, including:

  • Mergers, acquisitions, and reorganizations
  • Sales and divestitures
  • Private offerings of securities
  • General commercial transactions, such as contracts for services
  • Litigation payments and structured settlements
  • Private equity and fund formation
  • Real estate sales acquisitions.

We coordinate as needed with other professionals, such as tax CPAs, in-house managers, and financial advisors, to provide a thorough and well-rounded approach in advising our clients on tax issues in American Samoa. These services include:

  • Corporate tax
  • Sales and use taxes
  • Payroll and other wage taxes
  • Excise taxes
  • Company policies
  • Unitary business group analysis

International Taxation

Because American Samoa sits in the South Pacific, it attracts multinational businesses from around the world. Our tax practice is international, and we provide tax advice to multinational corporations operating in American Samoa. We advise clients operating in a wide range of industries, including banking, energy, and consumer goods. We strive to meet the needs of each client with tax-efficient and practical advice on multi-national tax planning. If needed, we also cooperate with other professionals and specialists to deliver holistic advice.