Consisting of 52 independent states, the United States of America (USA) is located on the North American continent, bordering both the North Atlantic Ocean and the North Pacific Ocean.

The United States is a federal republic bound by the United States Constitution. It is has a diverse and technological advanced economy. The United States ranks first in the world in the total value of its economic production. The professional community of investment management companies, insurance companies, major international banks, certified public accountants, legal firms and financial analysts is well represented. Along with the combination of double taxation treaties and the fact that foreign tax authorities do not generally consider the USA a tax haven, it is thriving on financial and political stability, excellent professional and technological infrastructure and remains the world’s most powerful nation-state.