GL
PANORAMA SYSTEMSUS
Merchant of Record for Global IT Teams

Bill US Clients Legal & Clean. Zero Tax Friction.

Operate through our Delaware LLC. Your American corporate clients receive an official IRS W-9, pay via domestic ACH or Wire, and deduct 100% of costs as business expenses. We handle US compliance and paperwork and settle your cleared balance to your preferred bank account.

Transparent Pricing & Instant Cash-Out Calculator

Drag the slider to calculate your net payout. No hidden FX markups or wire fees.

US Client Contract Value:$10,000 USD
$1,000 (Min)$25,000 (Prime Tier)$50,000 (Enterprise)
US Client Contract Value:
$10,000
Billed by Delaware LLC
MoR Compliance & W-9 Fee: (5%)
-$500
Includes W-9 & Compliance
Net Payout to Your Wallet:
$9,500
The only platform fee. Custom rates are available for high-volume agencies.

Why US Enterprises Refuse Direct Foreign Wire Transfers

100% Tax Deductible (IRS W-9)

Direct payments to foreign contractors trigger withholding tax risks and complex W-8BEN audits. Billing through PANORAMA SYSTEMS FLORIDA LLC is a standard domestic vendor expense.

Zero Currency Control or Swift Delay

US accounting teams pay via domestic ACH Direct Debit or Fedwire in USD. We reconcile the payment and settle your balance to your preferred bank account.

KYC verification & deal protection

Every vendor passes document verification. Payments are confirmed by our finance desk, and every money movement is recorded in a tamper-evident, hash-chained ledger.

Competitive Matrix & Market Advantage

Market Analysis: Why We Beat Deel, Remote & Ontop

Built for high-volume IT agencies & dev shops that need clean US invoicing and fast settlement — without $49-$599 monthly subscription fees per contractor.

$0

No Monthly Seat Fees ($0/mo vs $49-$599/mo at Deel/Remote)

We only charge a transparent transaction take-rate when your client pays. Zero fixed overhead.

Fast, Fully-Documented Settlement

Unlike traditional EORs that force slow local wire withdrawals with a 3-5% FX markup, we settle your cleared balance quickly through regulated banking partners — with a transparent audit trail.

W9

Direct US Corporate B2B Vendor Model

Your client does not need to sign complex EOR employer agreements. They just pay a standard US vendor invoice against an official IRS W-9.

KYC / AML verified
Every vendor is verified
Data protection
Encryption & privacy by default
Delaware LLC
Official US W-9 invoicing
Auditable ledger
Tamper-evident transaction log

Why PANORAMA SYSTEMS Beats Direct Foreign Wire Transfers

Strategic FeatureDirect Foreign Swift / WirePANORAMA SYSTEMS FLORIDA LLC (Delaware)
US Client Tax DeductionHigh IRS audit risk (W-8BEN withholding)100% Tax Deductible (Domestic W-9)
Settlement Speed3 - 7 Business Days (SWIFT delays & currency control)Same-day ACH / fast payout
Accounting paperworkForeign-entity invoices, W-8BEN forms, manual reconciliationReady PDF invoice + W-9 on request
Partner program

Refer colleagues — earn together

Share your personal referral code. You earn a percentage of your invited partners’ turnover, and they get a discount on the service fee. Transparent, time-limited, and tracked in your dashboard.

You — % of turnover
of invited partners
New user — a discount
on the service fee
Programmatic Global Reach • 12 IT Hubs

One Delaware C-Corp.
Border-Free IT Procurement Worldwide.

Explore our programmatic compliance infrastructure across major engineering capitals. Why manage foreign tax treaties when PANORAMA SYSTEMS FLORIDA LLC issues a clean IRS Form W-9 for 100% tax deductibility in all 50 US states?

🇺🇦EE Hub

Kyiv & Lviv

Ukraine

Vol: $1.2B / yrDetails
🇵🇱EE Hub

Warsaw & Krakow

Poland

Vol: $910M / yrDetails
🇮🇳ASIA Hub

Bengaluru & Hyderabad

India

Vol: $1.8B / yrDetails
🇸🇬ASIA Hub

Singapore

Singapore

Vol: $850M / yrDetails
🇻🇳ASIA Hub

Ho Chi Minh City

Vietnam

Vol: $420M / yrDetails
🇦🇷LATAM Hub

Buenos Aires

Argentina

Vol: $380M / yrDetails
🇸🇰EE Hub

Bratislava

Slovakia

Vol: $210M / yrDetails
🇹🇼ASIA Hub

Taipei & Hsinchu

Taiwan

Vol: $540M / yrDetails
🇵🇭ASIA Hub

Manila & Cebu

Philippines

Vol: $310M / yrDetails
🇷🇴EE Hub

Bucharest & Cluj

Romania

Vol: $620M / yrDetails
🇮🇩ASIA Hub

Jakarta & Bali

Indonesia

Vol: $190M / yrDetails
🇨🇴LATAM Hub

Medellin & Bogota

Colombia

Vol: $290M / yrDetails
🇺🇦
Zero-Risk Compliance Bridge

Kyiv & Lviv

Ukraine • Regional IT Clearing Hub

Tax Protocol & Legal Bridge
FOP 3rd Group / Diia • IRS W-8BEN-E Proxy
Avg Dev Rate$45–$85 / hr
Active Clearing$1.2B / yr
Settlement & Payout Rails
SEPA / IBAN wire, Payoneer, USD wire
Institutional Guarantees
  • Zero Permanent Establishment Risk for US Corp
  • 100% W-9 Deductible via PANORAMA SYSTEMS DE LLC
  • Automated Diia Tax Certificate Verification
PANORAMA SYSTEMS Intelligence & Industry Digest

Compliance Insights.
Cross-Border Treasury & IT Trends.

IRS Tax LawJuly 2, 2026

IRS Updates Form W-8BEN-E Guidelines for Remote Foreign IT Agencies & Contractors

The US Internal Revenue Service has issued stricter verification rules for non-US software vendors. Explore how PANORAMA SYSTEMS FLORIDA LLC automates zero-trust W-8BEN-E clearing and protects Delaware corporations from 30% backup withholding.

4 min readRead Research
Banking & EscrowJune 28, 2026

Mercury Bank DE Escrow Vaults Now Support Instant Fedwire & ACH Proxy Settlement

Fortune 500 enterprises can now execute automated milestone escrow releases via Fedwire with zero manual reconciliation. All corporate invoices receive instant Delaware C-Corp tax deductibility receipts.

3 min readRead Research
Market IntelligenceJune 20, 2026

Q3 2026 Global AI Engineering Report: Eastern Europe & Southeast Asia Lead Outsourcing

An analysis of $3.4B in cross-border IT contracts reveals Kyiv, Warsaw, Bengaluru, and Ho Chi Minh City as the primary hubs for Generative AI and full-stack engineering teams.

6 min readRead Research
Global PaymentsJune 14, 2026

The Merchant-of-Record Playbook: Paying Overseas Dev Teams from a US Entity

Why US companies replace dozens of foreign wire transfers with a single Delaware LLC invoice — cleaner books, W-9 documentation and a transparent audit trail.

5 min readRead Research
Legal BridgeJune 5, 2026

Case Study: California SaaS Unicorn Eliminates $320,000 in Permanent Establishment Risk

By migrating 140 remote engineers across 8 countries to PANORAMA SYSTEMS FLORIDA LLC institutional contracting, a leading YC startup achieved 100% tax compliance and eliminated local PE tax exposure.

4 min readRead Research
Tech TrendsMay 28, 2026

The Rise of Autonomous AI Coding Agencies in Singapore & Bangalore

As development shops deploy multi-agent AI workflows, milestone-based escrow contracts must adapt. See our new programmatic SOW verification protocols.

3 min readRead Research
Stay Compliance Ready

Subscribe to the Delaware Treasury & IT Contracting Dispatch

Get bi-weekly updates on IRS W-9/W-8BEN-E tax treaty shifts, OFAC sanction lists, and IT outsourcing salary indices across Ukraine, Poland, India, and Latin America.

Institutional Knowledge Base & FAQ

Frequently Asked
Compliance & Treasury Questions.

PANORAMA SYSTEMS FLORIDA LLC is a registered Delaware C-Corporation acting as an institutional Merchant of Record (MoR) and contracting proxy. When an American enterprise hires your foreign agency or dev team, they execute a standard US-to-US Master Services Agreement directly with PANORAMA SYSTEMS FLORIDA LLC. We issue an official domestic invoice accompanied by our IRS Form W-9. Under US corporate tax law, this makes the expenditure 100% deductible as a domestic operating expense, completely shielding the US client from international withholding liabilities or Permanent Establishment audit risks.

Have complex international tax or contract structuring questions?

Our Delaware treasury & legal specialists are ready to review your agency setup and structure your US corporate Master Services Agreement.