Dear Apple Community,
The questions are still without answers. So I am formulating them in another way:
Our Company, registered in The Republic of Armenia, is planning to sale electronic books via iTunes Apple Store (iBookstore).
We have read all the following links many times, but didn't find answers to the questions that we have.
We would like to know the following information about the Apple Fees, US Taxes, US Tax Returns, and bank transaction fees:
1. Apple fees
As I understood, Apple takes 30% from sales.
Example: When a book is sold for (let’s say) 10$, 30% of the amount (i.e. 3$) is Apple’s part, the rest 70% (i.e.) 7$ is my part.
2. US Taxes
Case A: There are US Taxes for me from the sales. Continuing the previous example, Apple is considered as my Tax Agent and pays my Taxes from its 3$.
Case B: There are US Taxes for me from the sales. Continuing the previous example, Apple is considered as my Tax Agent and pays my Taxes from my 7$.
Case C: There are US Taxes for me from the sales. Continuing the previous example, Apple is NOT considered as my Tax Agent, and I pay my Taxes from my 7$.
Case D: There are NO US Taxes for me from the sales.
3. US Tax Returns
Case E. There is need to file US Tax Returns, and Apple files them for me.
Case F. There is need to file US Tax Returns, and I file them by myself.
Case G. There is NO need to file any US Tax Returns.
4. Bank Transaction Fees
Case H. Apple pays bank transaction fees and I get the whole available after-sale amount at my bank account.
Case I. I get the available after-sale amount less bank transaction fees.
Case F. There are NO bank transaction fees.
We would like to know which of the mentioned cases are the right ones.
P.S. Please take into consideration that our company is NOT US resident for purposes of Taxation. Also we know how to get US Tax ID.
You really need to consult tax experts this, but I think that what happens is that (unless there is a bilateral treaty between the US and Armenia that says otherwise), Apple withholds 30% of the payments going to you after its own 30% commission and sends those to the IRS.
As nobody in these forums represents Apple, there may be no way to get the kind of answers you want by asking here. Here are some ways you could try to contact Apple directly:
Hello Armenian Publisher!
Have you solved this matter?
I've been working around the same issue; you can send me an email to email@example.com
Hope we could figure it out and let it know to the whole community!