The US tax system is unique because it combines citizenship and residence to determine tax incidence while the rest of the world relies solely on residence.

Tax Liabilities

In other countries, whether you are liable to pay tax on your domestic and worldwide income depends on whether you are a tax resident of that country or not. 

A US citizen or a US tax resident pays income tax on all incomes earned in the US as well as in other countries. Further, the United States imposes an estate tax on the worldwide holdings of its citizens and tax residents.

Simply put, the US tax system does not differentiate between US and non-US assets of its citizens or tax residents. Every EB-5 investor will have to fulfill tax compliances in the US with respect to the EB-5 investment in a commercial enterprise within the country. Further, you will also be liable to US tax compliances related to your foreign incomes. 

So, you may end up paying a 20% Federal capital gain tax, along with a State tax depending on your state of residence, on proceeds of a business or property or other asset sold outside the US. You will be subject to this liability simply because you are a US tax resident now and are liable for US taxes on your global incomes as well.

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From USCIS: Tax Information and Responsibilities for New Immigrants to the United States

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This means you will require careful tax planning on incomes and capital gains on non-US assets before you begin your conditional permanent residence. Else, you may face double taxation, unnecessary involvement of Double Taxation Avoidance Agreements, and a generally more complicated set of tax compliances after becoming a conditional US permanent resident.