US Tax Law

The United States tax system is arguably the world's most important and complex tax regime, significantly influencing international tax developments in recent years. While US taxation consists of both Federal Tax and State Tax, this article focuses solely on Federal Tax (referred to simply as "US tax" for convenience).

While there's abundant information about US tax law online, we'll focus on three crucial questions for individuals:

1. Who must pay US taxes?
2. How can one avoid US taxes?
3. What tax benefits are available if taxes can't be avoided?