The best way for a foreigner to invest in the U.S. to avoid reporting under FATCA is to do it through an off-shore company that is not disregarded for tax purposes. However, this strategy is not always compatible with others that are able to avoid reporting under CRS. Additionally, in the case of a Mexican investor, this is not the best strategy because Mexico has its own laws that require its citizens to report foreign transactions.
For CRS purposes, the best way to invest in the U.S. is through an American company that is not disregarded or through a trust, because the U.S. does not participate in CRS reporting.
FATCA and REFIPRES
In the case of the Mexican investor, the best way to invest in the stock market in the U.S. and avoid FATCA and REFIPRES reporting at the same time is, through the creation of a non-grantor trust, the use of a foreign partnership, and combine them with one or more American LLCs, as is necessary.