"Trump had bank accounts in China while he was in office until 2018," Daniel Goldman, a Representative-elect New York Democrat wrote in a tweet. "Generally, you only have bank accounts in a foreign country if you are doing transactions in that country's currency. What business was Trump doing in China while he was President?" The New York Times reported in 2020 on the bank account in China, and that it was linked to a business push there from Trump International Hotels Management. At the same time that Trump was running for reelection, he accused Democratic opponent Joe Biden of being China's so-called puppet. Biden, however, has not received income from or done business with China, per his own disclosures and returns. In Trump's first year as president, he paid less in U.S. federal income taxes than he did in foreign taxes. His taxes abroad totaled roughly $1 million in 2017, but in the U.S. that year, he paid only $750.
CNN listed a number of other countries and territories where Trump had cited business income, expenses, taxes or other significant financial items, including Azerbaijan, Brazil, Canada, China, Dominican Republic, Georgia, Grenada, India, Indonesia, Ireland, Israel, Mexico, Panama, Philippines, Puerto Rico, Qatar, South Korea, Saint Martin, Saint Vincent, Turkey, United Arab Emirates and United Kingdom.