8 Taks Trap dɛn we yu fɔ Avɔyd we yu de ɛkspɛn yu U.S. Startup ovasi

Di Globɛl Grɔw Trap: Wetin Mek Fɔ Ɛkspɛn Ɔvasi Kin Kɔst Yu Mɔ pas aw Yu Tink

Fɔ ambishɔs U.S. statap dɛm, intanashɔnal ɛkspɛnshɔn fil lɛk di lɔjik nɛks step. Nyu makit, fresh revenyu strim, ɛn di prestij fɔ wan glob ɔl futprin — i de drɔnk. Bɔt ɔnda di sɔfays fɔ da fayn fayn growth narrative de, wan mayn fil fɔ taks ɔbligayshɔn dɛn de we dɔn kech ivin kɔmni dɛn we gɛt mɔni fɔ pe fɔ dɛnsɛf. Di IRS se di penalty dɛn we gɛt fɔ du wit intanashɔnal taks ripɔt bin pas $1.4 bilyan insay di las ia dɛn, ɛn bɔku pan dɛn penalty dɛn de bin land pan kɔmni dɛn we jɔs nɔ no wetin dɛn nɔ no. Di difrɛns bitwin wan smol glob ɔl rollout ɛn wan we de pwɛl mɔni biznɛs kin kam dɔŋ to et impɔtant taks trap dɛn we di faunda dɛn kin ɔltɛm fɔgɛt.

1. Nɔ tek tɛm wit di Pɛrmanɛnt Ɛstablishmɛnt Rul dɛn

Wan pan di denja asɔmpshɔn dɛm we U.S. statap kin mek na dat fɔ haya sɔm rimot kɔntrakta dɛm ɔ fɔ rɛnt smɔl kɔ-wɔk ples na ɔda kɔntri nɔ go trig lokal taks ɔbligayshɔn. In rialiti, bɔku kɔntri dɛn de fala di kɔnsɛpt fɔ "permanent establishment" (PE) — wan threshold we, wans yu krɔs, i de put yu kɔmni ɔnda kɔpɔt inkɔm taks na da jɔrisdikshɔn de. Di OECD in mɔdel taks kɔnvɛnshɔn de difayn PE brayt wan, ɛn wan wan kɔntri dɛn de intaprit am ivin mɔ agresiv wan.

Wan singl wokman we de negoshiet kɔntrakt fɔ yu na Jamani, wan dediket sava rum na Singapɔ, ɔ ivin wan westɛm arenjmɛnt na di UK kin mek wan PE we yu nɔ no. Di bad tin dɛn we kin apin kin rili bad: di taks asɛsmɛnt dɛn we dɛn kin pe bak, penalty, ɛn intɛres we kin strɛch bak fɔ lɔng lɔng tɛm. Bifo yu put but na grɔn ɛnisay, map ɔl di fizik ɛn mɔtalman tɔchpoint we yu kɔmni go gɛt na da kɔntri de ɛn kɔnsul wit lokal taks advays fɔ ɔndastand di PE thresholds.

Bɔku statap dɛn naw de yuz pletfɔm dɛn lɛk Mewayz fɔ sɛntralayz dɛn kɔntrakta ɛn wokman dɛn data akɔdin to bɔku kɔntri dɛn, we de mek i izi fɔ trak usay yu wokman dɛn rili de wok — wan impɔtant fɔs step na PE risk manejmɛnt.

2. Misɔndastandin Transfa Prayz Rikwaymɛnt

We yu U.S. mama ɛn papa kɔmni bigin fɔ transak wit in yon fɔrin sabsidiari dɛm — fɔ sɛl softwe laysens, chaj manejmɛnt fi, ɔ sheb intɛlekchual prɔpati — yu dɔn go insay di wɔl fɔ transfa prayz. Di IRS ɛn klos to ɛvri fɔrin taks ɔtoriti de aks fɔ mek dɛn prayz dɛn intakɔmpani transakshɔn ya na "arm's length," we min se dɛn fɔ sho wetin pipul dɛn we nɔ gɛt ɛnitin fɔ du wit dɛnsɛf go chaj dɛnsɛf we dɛn kɔmpia dɛn.

Fɔ gɛt dis rɔng na ɛkstra ɔdinari dia. Di IRS kin gi 20% to 40% penalty pan transfa prayz ajɔstmɛnt, ɛn fɔrin taks ɔtoriti dɛn kin tek taks pan di sem inkɔm wan tɛm, we kin mek dɛn pe dɛbul taks we kin mek dɛn fil pen. Wan 2023 stɔdi we Thomson Reuters bin du, sho se 68% pan di maltineshɔnal kɔmni dɛn bin no se transfa prayz na dɛn wan big eria fɔ taks risk. Fɔ statap, di denja de magnify bikɔs di fɔs-stej IP na notoriously at fɔ valyu — ɛn di stej fɔ gɛt am rɔng kɔmpawnd ova tɛm as da IP de apres.

Ki Insayt: Transfa prayz dɔkyumentri nɔto jɔs wan kɔmplians ɛgzampul — na yu strɔngest ligal difens. Di IRS de ridyus di penalty klia wan fɔ kɔmni dɛn we de mentɛn kɔntempɔral dɔkyumentri we de pruv se dɛn prayz mɛtodɔlɔji bin rizinɔs di tɛm we dɛn bin de du di transakshɔn.

3. Fɔ Nɔ Ilɛkt ɔ Strukchɔ Fɔrin Ɛntiti dɛn fayn fayn wan

Di kayn ɛntiti we yu pik fɔ yu fɔrin ɔpreshɔn — branch, sabsidiari, LLC ikwal, ɔ jɔyn venchɔ — gɛt kaskad taks implikashɔn dɛn we at ɛn kɔst fɔ unwind leta. Wan kɔmɔn mistek na fɔ difɔlt to wan sabsidiari strɔkchɔ we yu nɔ tink bɔt if "chɛk-di-bɔks" ilɛkshɔn kin alaw fɔ trit di ɛntiti as ɛntiti we dɛn nɔ tek tɛm wit ɔ patnaship fɔ U.S. taks pɔpɔshɔn, we kin mek dɛn defɛr ɔ pul sɔm layers fɔ taks.

Di ɔda we, sɔm faunda dɛn kin sɛt fɔrin ɛniti dɛm as pas-thru we dɛn nɔ no se di kɔntri we de ɔs di tritmɛnt nɔ kin no da tritmɛnt de, we kin mek dɛn nɔ mach we kin mek i kɔmplikt fɔ ripɔt na ɔl tu di say dɛm. Di rɔng strɔkchɔ kin mek yu nɔ kwalifay bak fɔ gɛt valyu taks kredit ɛn agrimɛnt dɛn. Bifo yu inkɔrpɔret ɛnitin na ɔda kɔntri, rɔn di analisis akɔdin to at le tri dimɛnshɔn: U.S. fedaral taks tritmɛnt, ɔs kɔntri taks tritmɛnt, ɛn stet-lɛvel implikashɔn bak na os — bikɔs yes, stet dɛn lɛk Kalifɔnia ɛn Nyu Yɔk gɛt dɛn yon lɔ bɔt aw dɛn de tek taks pan fɔrina inkɔm.

4. Ovaluk GILTI ɛn Sabpat F Inkam

Di 2017 Taks Kɔt ɛn Jobs Akt bin introduks di Global Intangible Low-Taxed Income (GILTI) rijim, we rili chenj aw di U.S. de tek taks pan di mɔni we dɛn de gɛt frɔm di kɔntrol fɔrin kɔpɔreshɔn dɛn (CFC). Ɔnda GILTI, U.S. sheholda dɛn fɔ CFC dɛn de tek taks naw pan di kɔmni in fɔrin inkɔm we pas 10% ritɔn pan tanjibul biznɛs ɛset — ilɛksɛf dɛn sheb da inkɔm de bak to di U.S.

Fɔ teknɔlɔji statap wit ɛtɛt-layt fɔrin ɔpreshɔn (we de diskrayb mɔs SaaS kɔmni dɛm), GILTI kin bi patikyula pɔnishmɛnt bikɔs na smɔl "kwalifay biznɛs ɛtɛt invɛstmɛnt" de fɔ ɔfset agens. We dɛn put am togɛda wit di ol Sabpat F lɔ dɛn — we dɔn ɔlrɛdi tek taks pan sɔm kategori dɛn pan pasiv ɛn rilayt-pati inkɔm naw — di ifɛktiv U.S. taks ret pan yu fɔrin ɛnjɔymɛnt kin kam nia ɔ ivin pas di domestik ret. Startup dɛm we de expand ovasi nid fɔ mɔdel dɛn GILTI ɛksplɔshɔn bifo dɛn lanch, nɔto afta di fɔs ɛni ia faylin rivɛl wan siks-figa taks bil we dɛn nɔ bin de ɛkspɛkt.

Trak revenyu atribiushɔn akɔdin to kɔntri dɛn insay rial tɛm kin bi impɔtant. Tul dɛm we de mek yu invoys, CRM, ɛn faynɛns ripɔt wanwɔd — lɛk Mewayz in intagreted biznɛs modul dɛm — de ɛp di faunda dɛm fɔ kip di granular, kɔntri-lɛvel faynɛns data we GILTI ɛn Sabpat F kɔlkyulɛshɔn dɛn de aks fɔ.

5. Fɔ Neglek Fɔrin Taks Krɛdit ɛn Triti Bɛnifit

Di U.S. fɔrin taks kredit (FTC) sistɛm de spɛshal fɔ mek dɛn nɔ tek dabl taks — yu kin jɔs ɔfset di taks dɛn we dɛn de pe fɔrin gɔvmɛnt dɛn agens yu U.S. taks layabiliti pan di sem inkɔm. Yet wan alarming nɔmba fɔ statap dɛn ɔl tu nɔ de klem dɛn kredit ya ɔ klem dɛn kɔrɛkt wan, we de lɛf bɔku mɔni na di tebul ɔ we de trigɛt ɔdit.

Di mistek dɛn we dɛn kin mek na:

we dɛn kɔl
• Misklasifying di fɔrin taks: Nɔto ɔl fɔrin levi dɛn kwalifay as kreditable taks ɔnda IRS lɔ dɛn. Valyu-adɛd taks (VAT), fɔ ɛgzampul, jɔs nɔ kin gɛt kredit.
• Fɔ nɔ pe atɛnshɔn to di FTC limiteshɔn: Dɛn kin kɔl di kredit dɛn sɛpret fɔ difrɛn "baskɛt" dɛn we gɛt mɔni (jɛnɔral kategori, pasiv kategori, GILTI), ɛn di ɛksɛs kredit dɛn na wan baskɛt nɔ kin ebul fɔ ɔfset taks na ɔda wan.
• Missing triti benefits: Di U.S. gɛt taks triti wit pas 60 kɔntri dɛm we kin ridyus di withold ret pan divɛdɛnt, intɛrest, ɛn royalti — bɔt yu fɔ aktiv wan fɔ klem dɛn ridyus ret ya, bɔku tɛm bay we yu fayl spɛshal fɔm dɛn na ɔl tu di jɔrisdikshɔn dɛm.
• We yu nɔ ebul fɔ mek di kredit-vs-didukshɔn ilɛkshɔn: Insay sɔm ia, we yu pul fɔrin taks pas fɔ kredit am, dat kin mek yu gɛt bɛtɛ rizɔlt, mɔ fɔ kɔmni dɛn we gɛt net ɔpreshɔn lɔs.

We yu du gud trit analisis bifo yu enta nyu makit kin sev yu statap ɔndrɛd tawzin dɔla fɔ jɔs sɔm ia. Nɔ trit dis lɛk afta yu tink.

6. Ɔndaɛstimat VAT, GST, ɛn Indaykt Taks Ɔbligayshɔn

U.S. ɛn di ɔda wan dɛn. di faunda dɛn dɔn yus fɔ sɛl taks — wan rili stret levi we dɛn kin gɛda na di say we dɛn de sɛl. We dɛn de go bifo na Yurop, Eshia, ɔ Latin Amɛrika, dɛn de yuz valyu-adɛd taks (VAT) ɔ guds ɛn savis taks (GST), we de wok pan difrɛn prinsipul dɛn we rili difrɛn. Dɛn kin gɛda VAT na ɛvri stej na di sapɔt chen, dɛn nid fɔ trak di input-ɔtput gud gud wan, ɛn i kin kam wit di rɛjista trɛshɔld dɛn we kin difrɛn bad bad wan bay kɔntri.

Di Yuropian Yuniɔn nɔmɔ gɛt 27 difrɛn VAT rijim dɛn, wit standad ret we de frɔm 17% na Laksambɔg to 27% na Ɔŋgaria. If yu SaaS prodak de sav kɔstɔma dɛn na di EU, di "ples fɔ saplae" lɔ fɔ dijital savis min se yu go mɔs gɛt fɔ pe VAT na ɛvri mɛmba stet usay yu gɛt kɔstɔma dɛn — ivin if yu nɔ gɛt ɛni fizik prezɛns de. Di EU in Wan Stɔp Shop (OSS) de mek am izi fɔ fayl fɔ bɔku kɔntri dɛn bɔt i nɔ de pul di ɔbligayshɔn fɔ rɛjista ɛn fala.

Fɔ gɛt VAT rɔng nɔ jɔs min penalty. Insay bɔku kɔntri dɛn, dɛn kin aks di dairekta dɛn fɔ pe VAT we dɛn nɔ pe, ɛn if yu nɔ de fala di lɔ ɔltɛm, dat kin mek dɛn ban yu kɔmni fɔ wok na da kɔntri de. Fɔ bil VAT-kɔmpliant invois insay yu wokflɔ frɔm di fɔs de — yuz ɔtomatik invoys sistem we de kɔlkul ɛn display di kɔrɛkt taks ret fɔ ɛni jɔrisdikshɔn — na tin we shɔt pas fɔ rimɛdyeshɔn bak. Mewayz in invois modul, fɔ ɛgzampul, de sɔpɔt mɔlti-kɔrɛnt ɛn jɔrisdikshɔn-spɛsifi k taks kɔnfigyushɔn, we de ɛp statap dɛn fɔ de fala di lɔ as dɛn de skel akɔdin to bɔda dɛn.

7. Fɔgɛt bɔt di Stet-Lɛvɛl Taks Kɔnsikuns

Na wan trap we de kech ivin ɛkspiriɛns taks advaysa dɛn ɔf gad: fɔ go ovasi kin chenj yu stet taks ɔbligayshɔn bak na di U.S. Stet dɛn lɛk Kalifɔnia yuz wɔlwide kɔmbayn ripɔt, we min se yu fɔrin sabsidiari in inkɔm kin pul insay yu stet taks bays tru fɔmulari apɔshɔn. Ɔda stet dɛn kin fala wata-ed we bɔt dɛn kin pik ɔ nid fɔ ripɔt ɔlsay na di wɔl ɔnda sɔm tin dɛn.

Apat frɔm dat, di inkɔm ripatrieshɔn patɛn we yu fɔrin ɔpreshɔn dɛn kin trigɛt — divɛdɛnt, manejmɛnt fi, royalti pemɛnt we de flɔ bak to di U.S. mama ɔ papa — kin mek nɛks na stet dɛn usay yu nɔ bin gɛt ɛni ɔbligayshɔn fɔ fayl bifo. If yu mama ɛn papa kɔmni na pas-thru ɛntiti, di wan wan patna ɔ sheholda dɛn kin gɛt fɔ gɛt faylin rikwaymɛnt na bɔku stet dɛn bay di kɔlchɔ ɛn di say we di mɔni we dɛn gɛt frɔm ɔda kɔntri kɔmɔt.

Di tek-away na stret bɔt bɔku tɛm dɛn nɔ kin tek am se: ɛvri intanashɔnal taks disizhɔn fɔ gɛt strɛs-tɛst agens yu stet taks prɔfayl. Wan strɔkchɔ we de sev yu $200,000 pan fedaral taks bɔt we de mek $150,000 pan stet layabiliti we yu nɔ ɛkspɛkt nɔto di win we i tan lɛk se i de pan pepa.

8. Skip fɔ Kɔmplians pan Infɔmeshɔn Ritɔn

Sɔntɛm di kategori we nɔ fɔgiv pas ɔl pan intanashɔnal taks ɔbligayshɔn na di alfabɛt sup fɔ infɔmeshɔn ritɔn we di IRS nid frɔm U.S. pipul dɛn we gɛt fɔrin ɔpreshɔn. Dɛn tin ya na:

we dɛn kɔl
1. Fɔm 5471 — dɛn nid fɔ U.S. sheholda dɛn fɔ di fɔrin kɔpɔreshɔn dɛn we dɛn de kɔntrol, wit penalty we na $10,000 fɔ ɛni fɔm fɔ wan ia fɔ we dɛn fayl let ɔ we nɔ kɔmplit.
2. Fɔm 8865 — di ikwal fɔ fɔrin patnaship, we de kɛr di sem kayn penalty.
3. Fɔm 8858 — dɛn nid fɔ fɔrina ɛniti dɛn we dɛn nɔ de tek tɛm wit ɛn fɔrin branch dɛn.
4. FBAR (FinCEN 114) — mandatory if yu fɔrin faynɛns akɔn pas $10,000 in agrɛgrɛt ɛni tɛm insay di ia, wit penalty fɔ pwɛl pɔsin bay wilful we go rich $100,000 ɔ 50% pan di akɔn balans.
5. Fɔm 926 — dɛn nid am we dɛn de transfa prɔpati to fɔrin kɔpɔreshɔn, wit penalty we ikwal to 10% pan di prɔpati we dɛn transfa in valyu (we go rich $100,000).

Dɛn de asɛs dɛn penalty ya fɔ ɛni fɔm, fɔ ɛni ia, ɛn di IRS dɔn de agresiv mɔ ɛn mɔ bɔt aw fɔ mek pipul dɛn du wetin dɛn se. I impɔtant fɔ no se, di lɔ we se di tɛm fɔ yu ɔl di taks ritɔn nɔ de bigin fɔ rɔn te dɛn fayl ɔl di intanashɔnal infɔmeshɔn ritɔn dɛn we dɛn nid — we min se wan Fɔm 5471 we dɛn nɔ bin no bɔt frɔm fayv ia bifo kin kip yu ɔl ritɔn opin fɔ ɔdit fɔ lɔng tɛm.

We yu sɛntral yu faynɛns data ɛn ɛntiti manejmɛnt na wan ɔpreshɔnal pletfɔm de mek i izi fɔ mek shɔ se natin nɔ fɔdɔm tru di krak krak dɛn we yu de fayl. We yu CRM, pe rɔl, invoys, ɛn ɛntiti rɛkɔd ɔl de liv na wan sistɛm, di infɔmeshɔn we yu nid fɔ kɔmplit dɛn fɔm ya dɔn ɔlrɛdi ɔganayz ɛn aksesbul — instead fɔ skata akɔdin to sprɛdshit, imel trɛd, ɛn lokal akauntant dɛn faylin kabinɛt na fayv difrɛn kɔntri dɛn.

Bil wan Taks-Smat Globɛl Ɛkspɛnshɔn Strateji

Di trɛd we de kɔnɛkt ɔl dɛn et trap ya na di sem: dɛn de pɔnish kɔmni dɛn we de muv fast we nɔ de bil di rayt infrastukchɔ. Intanɛshɔnal taks kɔmplians nɔto sɔntin we yu kin bolt pan afta yu dɔn lanch na nyu makit — i nid fɔ wev insay yu ɛkspɛnshɔn plan frɔm di fɔs tɔk bɔt fɔ go glob ɔl.

Start bay we yu gɛda di rayt tim: wan U.S. intanashɔnal taks advaysa, lokal advaysa na yu target makit, ɛn — i impɔtant — ɔpreshɔnal sistɛm dɛn we de gi yu rial-taym visibiliti fɔ no usay yu pipul dɛn, di mɔni we yu de gɛt, ɛn di prɔpati dɛn rili de. Di kɔmni dɛm we de skel ɔlsay na di wɔl witout taks disasta nɔto di wan dɛm we gɛt di big badjɛt. Na dɛn de trit taks planin as wan kɔr fɛnshɔn fɔ growth strateji, nɔto afta-tɔk we dɛn deleget to faylin dedlayn.

Wit 207 intagreted modules we de span CRM, invoicing, payroll, HR, analytics, ɛn mɔ, pletfɔm dɛn lɛk Mewayz de gi expand startups di yunifayd ɔpreshɔnal bakbon we intanashɔnal taks kɔmplians de dimand. Bikɔs we yu biznɛs data de liv na wan ples, di difrɛns bitwin $10,000 penalty ɛn klin faylin bɔku tɛm na jɔs fɔ no usay fɔ luk.

Kwɛshɔn dɛn we dɛn kin aks bɔku tɛm

Di Globɛl Grɔw Trap: Wetin Mek Fɔ Ɛkspɛn Ɔvasi Kin Kɔst Yu Mɔ pas aw Yu Tink

Fɔ ambishɔs U.S. statap dɛm, intanashɔnal ɛkspɛnshɔn fil lɛk di lɔjik nɛks step. Nyu makit, fresh revenyu strim, ɛn di prestij fɔ wan glob ɔl futprin — i de drɔnk. Bɔt ɔnda di sɔfays fɔ da fayn fayn growth narrative de, wan mayn fil fɔ taks ɔbligayshɔn dɛn de we dɔn kech ivin kɔmni dɛn we gɛt mɔni fɔ pe fɔ dɛnsɛf. Di IRS se di penalty dɛn we gɛt fɔ du wit intanashɔnal taks ripɔt bin pas $1.4 bilyan insay di las ia dɛn, ɛn bɔku pan dɛn penalty dɛn de bin land pan kɔmni dɛn we jɔs nɔ no wetin dɛn nɔ no. Di difrɛns bitwin wan smol glob ɔl rollout ɛn wan we de pwɛl mɔni biznɛs kin kam dɔŋ to et impɔtant taks trap dɛn we di faunda dɛn kin ɔltɛm fɔgɛt.

1. Fɔ nɔ tek tɛm wit di Pɛrmanɛnt Ɛstablishmɛnt Rul dɛn

Wan pan di denja asɔmpshɔn dɛm we U.S. statap kin mek na dat fɔ haya sɔm rimot kɔntrakta dɛm ɔ fɔ rɛnt smɔl kɔ-wɔk ples na ɔda kɔntri nɔ go trig lokal taks ɔbligayshɔn. In rialiti, bɔku kɔntri dɛn de fala di kɔnsɛpt fɔ "permanent establishment" (PE) — wan threshold we, wans yu krɔs, i de put yu kɔmni ɔnda kɔpɔt inkɔm taks na da jɔrisdikshɔn de. Di OECD in mɔdel taks kɔnvɛnshɔn de difayn PE brayt wan, ɛn wan wan kɔntri dɛn de intaprit am ivin mɔ agresiv wan.

2. Misɔndastandin Transfa Prayz Rikwaymɛnt

We yu U.S. mama ɛn papa kɔmni bigin fɔ transak wit in yon fɔrin sabsidiari dɛm — fɔ sɛl softwe laysens, chaj manejmɛnt fi, ɔ sheb intɛlekchual prɔpati — yu dɔn go insay di wɔl fɔ transfa prayz. Di IRS ɛn klos to ɛvri fɔrin taks ɔtoriti de aks fɔ mek dɛn prayz dɛn intakɔmpani transakshɔn ya na "arm's length," we min se dɛn fɔ sho wetin pipul dɛn we nɔ gɛt ɛnitin fɔ du wit dɛnsɛf go chaj dɛnsɛf we dɛn kɔmpia dɛn.

3. Fɔ Nɔ Ilɛkt ɔ Strukchɔ Fɔrin Ɛntiti dɛn fayn fayn wan

Di kayn ɛntiti we yu pik fɔ yu fɔrin ɔpreshɔn — branch, sabsidiari, LLC ikwal, ɔ jɔyn venchɔ — gɛt kaskad taks implikashɔn dɛn we at ɛn kɔst fɔ unwind leta. Wan kɔmɔn mistek na fɔ difɔlt to wan sabsidiari strɔkchɔ we yu nɔ tink bɔt if "chɛk-di-bɔks" ilɛkshɔn kin alaw fɔ trit di ɛntiti as ɛntiti we dɛn nɔ tek tɛm wit ɔ patnaship fɔ U.S. taks pɔpɔshɔn, we kin mek dɛn defɛr ɔ pul sɔm layers fɔ taks.

4. Ovaluk GILTI ɛn Sabpat F Inkam

Di 2017 Taks Kɔt ɛn Jobs Akt bin introduks di Global Intangible Low-Taxed Income (GILTI) rijim, we rili chenj aw di U.S. de tek taks pan di mɔni we dɛn de gɛt frɔm di kɔntrol fɔrin kɔpɔreshɔn dɛn (CFC). Ɔnda GILTI, U.S. sheholda dɛn fɔ CFC dɛn de tek taks naw pan di kɔmni in fɔrin inkɔm we pas 10% ritɔn pan tanjibul biznɛs ɛset — ilɛksɛf dɛn sheb da inkɔm de bak to di U.S.