The President of the United States, Donald Trump, made public last December 20, the approval of the "Tax Cuts and Jobs Act", a tax reform that affects citizens and American and foreign companies based in the United States. From this reform, we can highlight different aspects:

• Reduction from 35% to 21% of the nominal rate in Corporate Tax paid by companies
• Reduction from 39.6% to 37% in the high income individual income tax (US $ 600.001 and above)