I. Foreign Persons Operating or Investing in a U.S. Business or U.S. Real Property Through a U.S. Subsidiary   1. Reduction of the U.S. federal corporate income tax rate from 35 percent to 21 percent Starting in 2018, U.S. corporations are subject to U.S. federal corporate income tax of 21 [...]

I. Foreign Persons Operating or Investing in a U.S. Business or U.S. Real Property Through a U.S. Subsidiary   1. Reduction of the U.S. federal corporate income tax rate from 35 percent to 21 percent Starting in 2018, U.S. corporations are subject to U.S. federal corporate income tax of 21 [...]