NewCar.com, Inc., an innovative, Internet-based automobile retailer based in Ghana, is beginning to seek customers in the U.S. Currently, it has no sales personnel or assets located in the U.S. but it makes a few sales to U.S. customers based on orders over its web site. NewCar.com is considering sending a few sales agents to the U.S. to set up sales offices in large cities. The offices will have no inventory and will merely proved a place for the sales agents to meet with interested customers. Ghana has no income tax treaty with the U.S.