As the value of the United States dollar becomes weaker against other world currencies, buyers abroad are finding the purchase of a US-based business to be a bargain. Sophisticated buyers are concerned that the United States worldwide approach to taxing income is far different then the territorial approach of the rest of the world. Cross-border planning can prevent unnecessary losses to death taxes, provide better after-tax cash flow from the business operations and provide asset protection for investments unrelated to the business purchase.