The EB5 visa grants a path to permanent residency. When you are granted an EB5 visa you are given a provisional green card and taxed in the U.S. as a resident on your worldwide income.
The E2 visa does not grant a permanent residency but does give free access to travel in and out of the US. A person on an E2 visa will only pay tax on worldwide income if they satisfy the substantial presence test. Read more about the substantial presence test below.
US Taxation Differences Between EB5 and E2 Visa
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