Hi

I'm planning to setup a c-corp in US and invest around $100K and apply for E2 Visa to start up a new Internet business in US. I have business-plane and background and other evidence to prove my intention for applying for E2 Visa too.

But after 1 year if I feel that I can't go ahead or couldn't raise any more fund I may decide to dissolve the company and go back home with remaining money.

Do I have to pay any tax for transferring the money to US and making investment, and also for dissolving the company (with no profit) and transferring back the remaining money?

By the way I have receiving this money from my parents.

The nature of this type of tax question makes answering it on this forum virtually impossible. We need to know too many details.

Contact a competent tax professional to advise you.