https://www.entrepreneur.com/starting-a-business/finally-the-dhs-rule-on-international-entrepreneurs-is/294867
The only problem is that the rule assigns foreign-born U.S. entrepreneurs "parole" status, and they must then scramble to stay here.
finallydhsruleinternationalentrepreneurs
https://www.bdo.bw/en-gb/insights/botswana-international-trusts-1/international-understanding-the-subject-to-tax-rule-4bf0283be2811d5d1f4f26e5475ff7ed
Feb 29, 2024 - On 3 October 2023, the OECD published theMultilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule(STTR MLC), and opened
the subjectinternationalunderstandingtaxrule