If your client is a service provider, tariffs may not be an issue. However, foreign governments still may place restrictions on allowable activities by foreign firms and/or company ownership controls. To better understand these restrictions, visit www.export.gov and go to the section “Market Research.” Then select the “Market Research Library” and from the Industry drop-down box, choose “Services.” This tool will provide access to a number of marketing reports regarding U.S. service exports opportunities, Review whether any of those reports relate to your client. Even if none directly relates, read selected reports to better understand how foreign governments place restrictions on the activities of foreign firms. LO.1