DDI Asia/Pacific International, Ltd. (Thailand Branch) is a disregarded entity for U.S. tax purposes and is treated as a branch of Development Dimensions International, Inc.
For US tax purposes, the company has elected to be treated as an entity disregarded from its owner, Development Dimensions International, Inc. Thus, although the entity was incorporated in Thailand as a separate legal entity, for U.S. tax purposes this entity is transparent and the operations are treated as U.S. branch operations.