E2 is classified a non-immigrant visa. This means that whether you pay tax depends on the amount of time you actually spend in the USA, and also on where you earn the money (any money earned in the US is taxable there anyway, whether or not you have any kind of visa)
So you could potentially hold an E2 visa and not be liable to US tax, yet the E2 does allow you to spend all your time in the US.
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