About This Guide
A comprehensive reference for international entrepreneurs and investors entering the US market. Covers LLC and corporation formation, state selection, federal and state taxation, sales tax, banking, employment, immigration pathways, intellectual property, foreign-owner compliance obligations and the 2026 FinCEN beneficial ownership position.
The United States represents the world's largest national economy and deepest capital markets — offering international businesses unparalleled access to venture capital, a consumer market exceeding 330 million people and a sophisticated commercial and legal infrastructure. Yet the US is also one of the most complex jurisdictions in which to establish and operate a business, functioning as fifty distinct state legal systems within one federal framework. This guide navigates that complexity systematically: from choosing the right entity type and formation state, through federal and state taxation, sales-tax nexus, banking realities for foreign owners, employment law, immigration pathways and intellectual property protection, to the critical compliance obligations — including Form 5472 — that foreign-owned US entities must meet. Prepared by Coutts Consultants and reviewed to 19 August 2026, it is intended for international entrepreneurs, corporate groups, investors and professional advisers approaching the United States as a serious commercial jurisdiction.