ORALS

United States, the largest economy in the world, is a consumer-driven market, with over 300 million people and growing, the U.S. offers an abundance of opportunities for businesses of all sizes to grow and prosper, and the U.S. remains a major key trading partner and market for international companies around the world. Recent developments in the United States has resulted in significant changes in U.S. tax and trade policy, as always, big change presents big opportunities for risk as well as reward, despite of the changes in tax and trade policy the U.S. remains an attractive jurisdiction for foreign inbound investment, and is the largest recipient of foreign direct investment (FDI) in the world. One size doesn’t fit all, not all foreign commercial and industrial enterprises are the same, and the commercial and industrial differences will translate into structuring differences when the foreign inbound investor enters and approaches the U.S. market. “Insufficient facts always invite danger”, our paper/presentation will define the spectrum of U.S. taxation and provide the road map and guidelines on the choice of U.S. business entities and income tax implications and filings in structuring a U.S. inbound investment/business for the foreign enterprises.