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</html><description>Income earned by a non-U.S. person or business that is connected to a trade or business in the United States and is therefore subject to U.S. taxation. What is Effectively Connected Income (ECI)? Effectively Connected Income (ECI) refers to income that the U.S. Internal Revenue Service (IRS) considers to be directly linked to a trade [&hellip;]</description><thumbnail_url>https://clemta.com/wp-content/uploads/2023/10/logo-clemta-com-1.png</thumbnail_url><thumbnail_width>1920</thumbnail_width><thumbnail_height>699</thumbnail_height></oembed>
