Many foreign businesses want to sell their services or their products in the United States. This article is intended to provide an overview of the issues you need to address when you form a U.S. company. All of these entities have legal and tax issues which need to be considered. It is important to consult with attorneys who can recommend the best entity to form for you to operate the business. There is a lot to consider but do not let that stop you. In the end it is not that difficult.