For more than half a century, the United States has served as a leader in foreign investment and business opportunities. The large, relatively strong U.S. economy and political stability have been significant factors for attracting investment.
While the U.S. federal income tax framework has been a constant since the 1980s, it was significantly amended by the 2017 Tax Cuts and Jobs Act (TCJA). Since then, there have been changes in U.S. tax and trade policy, presenting big opportunities for inbound investors—for risk as well as reward.
To help investors navigate the changing U.S. business, tax, and trade landscape, this 60-page publication provides an overview of the current federal and state and local tax systems, as well as U.S. import and export rules. This updated version incorporates highlights of TCJA, the CARES Act, state and local tax, and trade updates.