The US tax system is one of the most complicated in the world.  It is important that individuals, organisations and employees understand the impact of US tax on everyday decisions. With the US tax year coming to a close, the uncertainties around President Trump's tax proposals presents an additional challenge.

In the attached flyer we highlight some of the key considerations for individuals and employers who interact with the US, and provide some initial guidance on the proposed tax reforms which are likely to come into effect for the 2018 tax year.