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For an independent author, Paul, it looks like the easiest way is to have a mutually trusting pal in the US who's willing to lend you his tax number, Social Security number and bank details.
Otherwise you must land a deal with a publisher that has US representation or work through a partnership arrangement with a US-based organisation like Smashwords. Even Smashwords seems to have trouble getting into some stores, though. And -- although I think you can now upload your own ePubs to Smashwords -- the process (boss Mark Coker calls it 'the meatgrinder') is mostly about auto-conversion of files.
Cheers. Neil
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