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Federal income taxation of foreign corporations and nonresident alien individuals (collectively, “foreign persons”) is governed by a comprehensive statutory and regulatory framework. The manner of taxation is often dependent upon whether the income at issue is effectively connected with the conduct of a trade or business within the U.S. Therefore, practitioners are often tasked with answering the threshold question of whether their foreign clients have carried on “a trade or business within the U.S.” in order to advise them on their tax liability.

This primer will provide an overview of the legislative and judicial guidance on what constitutes a U.S. trade or business in this context.

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