Americans can be less formal than Europeans, both in dress and manners, but normal business courtesies should still be observed. The degree of formality often reflects the nature of the business - banking and legal professions will be more formal than computer and media companies, who are in turn more formal than in the Southwest or California.

Although both men and women may be dressed in business attire (suits), they will be quick to address each by first names. Short-sleeved shirts are acceptable in summer. As a visitor, there is nothing wrong in being as formal as, say, in Europe, and then relaxing once the attitudes of the host have been established. Business cards are commonly exchanged at meetings and e-mail is a favourite means of communication.

Punctuality for business meetings is expected - and time should always be allowed for traffic delays. Business hours are from 0800/0830 to 1700. Working late, well into the night or even at the weekend is, however, common. Working lunches are more common than working breakfasts and may be anything from a copious sandwich and coffee to a more serious, although not prolonged, restaurant meal.

Socially, Americans are individualistic, but meeting for drinks or dinner after work on a Friday is a popular end to the working week. As a guest, not over-indulging in alcohol is always a good idea. Evening dinner invitations can equally be to the home or to a restaurant. Visitors should bring a bottle of wine to the home or offer to share part of the restaurant bill.