Imagine you are a CPA and your foreign client currently uses an agent for its U$.$S$.$ operations. She has asked for information on the tax advantages and disadvantages of establishing branch operations in the United States instead of using an agent.

Please respond to the following:

$$ Write a letter to your client comparing at least two advantages and disadvantages of establishing branch operations or using an agent to conduct business in the United States.

$$ Provide your client with a recommendation that cites applicable tax laws for support.