My business partner and I want to open an LLC (50/50), she lives in Spain and I live here in Las Vegas Nevada. Our business is an online Marketplace. My partner wants to avoid double taxation, meaning paying taxes here in the US and Spain.

I would like to know what the US-Spanish treaty has to say and if I can find out if her specific situation will prevent her from being taxed in both countries.

Does anybody have experience with this situation?

Any guidance and advice are appreciated and helpful.

Thanks,