Investment,Taxation, and Accounting in the former Soviet Union countries that became independent in 1991. Strengths and weaknesses in starting or investing in business opportunities in post-communist times. Experiences of a International Tax Advisor plus a Business Model for investing in Russia and former Soviet Union countries, especially Ukraine, Estonia, Latvia, Lithuania, Romania, and Armenia. A note about the author's career- he has extensive experience in working worldwide with countries' accounting, tax, auditing and finance personnel at all levels of the government as an International Tax Advisor for the United States Treasury, World Bank, and private organizations. His experience as a CPA, an IRS Audit Director, a corporate accountant and tax advisor worldwide makes him uniquely qualified.