US International Tax Specialist for a Foreign-Owned US LLC

I need a written opinion from a qualified US tax professional on the US federal and state tax position of a foreign-owned US LLC, before the business begins generating income.

Structure: a single-member LLC formed in New Mexico, treated by default as a disregarded entity for US federal tax. Its sole member is a Maltese holding company, in turn owned by an EU-resident individual. The LLC runs an online digital media and education business, with no US office or staff but mostly US-based suppliers (payments, ads, freelancers, hosting). The individual owner recently transferred website and IP assets into the LLC, recorded as an intercompany payable rather than cash, and separately provides monthly services for a fixed fee.

A US attorney has already prepared a governance memorandum on the New Mexico entity-law side. It does not opine on the US tax questions and refers them to a tax specialist. I will share it under NDA to define scope precisely.

WHAT I NEED

A clear written memorandum, with conclusions and reasoning, covering:

Entity classification: confirm foreign-owned disregarded-entity status and its consequences, and whether any election (e.g. to be taxed as a corporation) is advisable.

Form 5472 / pro forma 1120: filing obligations, reportable transactions, deadlines, penalties; whether the asset transfer, the intercompany loan, and the monthly service payments are captured correctly. Can you also file these going forward?

FATCA: whether the Maltese member certifies on Form W-8BEN-E as Active or Passive NFFE, given the disregarded LLC carries on an active business; confirm correct completion.

Treaty: whether a Malta-US treaty claim in Part III is appropriate or left blank (a claim generally matters only with US-source withholdable income); if made, the Limitation on Benefits basis.

US withholding on: (a) the monthly service fee to the non-US owner; (b) interest on the intercompany loan to that individual (US-source? portfolio-interest exemption or treaty rate?); (c) any future distributions to the Maltese parent.

Intercompany loan: whether the payable is respected as debt for US purposes; whether the interest rate is defensibly arm's length; and the US timing of accrued/capitalized interest, plus any double-taxation or timing mismatch with the owner's home country (where interest is taxed as it accrues, regardless of payment).

Asset basis: US tax basis of the transferred websites/IP, its relationship to the self-prepared valuation, and any risk of inconsistent cross-border positions.

Cross-border reporting: any FATCA, FBAR, or other US information-reporting obligations for the entity or owner.

State tax: any New Mexico filing or nexus questions, given a NM office but operations run personally from outside the US.

Coordination: a high-level note on how the above interacts with the owner's non-US (Spanish) position (asset transfer and loan interest). Not a Spanish tax opinion, only US-side coordination and consistency points.

REQUIRED QUALIFICATIONS

A US CPA, IRS Enrolled Agent, or US tax attorney in good standing, with hands-on experience of foreign-owned US LLCs and Form 5472, and comfortable with FATCA (W-8BEN-E), US withholding, and tax treaties. Please cite comparable work.

TO APPLY, INCLUDE:

Your credential and verifiable number (CPA license + state; EA enrollment number; or attorney bar number). I verify before hiring, so this is required.

2-3 sentences on your experience with foreign-owned US disregarded entities.

Fixed price and turnaround for the written opinion.

Whether you can also handle the ongoing Form 5472 filings.