The last three decades not only changed our view of the world as the interconnected and “small” place where people can travel to almost any place on Earth, but also increased opportunities and ease of moving from one country to another for work, business, and family, among other reasons. Such ease of moving can come with a high tax cost when individuals with existing businesses move to the United States and become tax residents of this country. For such individuals, the question of tax planning must be one of the main priorities before they make a move to the United States.
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