It is not so much a tax issue but more a VAT issue. I'm selling gift cards delivered by e-mail to customers in the UK, Sweden and Denmark and so forth. I'm full time employed so I will have a UK national as co-shareholder to take care of the daily business, and since my turnover will probalby not exceed the 70,000£ VAT limit a year this solution would be the best for my company... Whta does tld stand for? Best Regards Michael
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