> It becomes impossible to invest in the EU.

Really? If you invest in the EU, you can import the raw materials at whatever they cost, and sell your goods to the world. If you invest in the US, you import your goods at cost + 15%, and can only sell to the US because elsewhere your goods cost 15% more than those coming from the rest of the world.

If it was a VAT, that doesn't happen because everyone gets to claim the VAT back on the cost of goods, and exports don't have VAT levied. But this is a tariff.