[QUOTE] Chris, why on earth would Torbjörn want to read an inter-governmental double taxation treatise? Are you totally mad? He asked a simple question and you obfuscate your lack of understanding by dragging out obscure nit-picking details. All that Torbjörn asked was: "If I have a site making money from commissions of affiliates programs, where is it considered having made its money? Keep it normal.[/QUOTE] It is always best to consult the source documents themselves. Since (putatively) Swedish taxation of a US LLC concerns Torbjorn, that is the core document. Having a working knowledge of it will enable him to talk knowledgably with his advisers (legal, accounting, etc.) when structuring his affairs. Regards,