The Journal

Tax Strategy

Field notes on moving abroad: residency, second citizenship, taxes, banking, and building a life outside the U.S. system.

PFIC Rules for U.S. Investors Abroad: What You Need to Know Before You Buy Tax Strategy

PFIC Rules for U.S. Investors Abroad: What You Need to Know Before You Buy

What Is the PFIC Rule and Why Does It Matter? If you’re a U.S. citizen or resident investing overseas through foreign investment funds, you… Jan 31, 2026 · 3 min read
Understanding the Act 60 Application Process: A Clear Guide for Entrepreneurs and Investors Tax Strategy

Understanding the Act 60 Application Process: A Clear Guide for Entrepreneurs and Investors

For those seeking a tax-friendly environment and increased flexibility in global mobility, Act 60 in Panama presents a compelling opportunity. Yet, many overlook the… Jan 30, 2026 · 3 min read
Totalization Agreements: How to Avoid Paying Social Security in Two Countries Tax Strategy

Totalization Agreements: How to Avoid Paying Social Security in Two Countries

What Are Totalization Agreements and Why Do They Matter? In the world of global mobility, understanding the rules around social security is key. One… Jan 28, 2026 · 3 min read
What Makes Low Tax Countries Appealing for Global Entrepreneurs and Investors? Tax Strategy

What Makes Low Tax Countries Appealing for Global Entrepreneurs and Investors?

Many business owners seeking to expand their horizons are increasingly drawn to countries with low or zero tax regimes. But what exactly makes these… Jan 24, 2026 · 2 min read
How to Approach State Tax Exit Planning Successfully: A Practical Guide Tax Strategy

How to Approach State Tax Exit Planning Successfully: A Practical Guide

Understanding State Tax Exit Planning — Why It Matters When considering a move abroad or restructuring your local investments, addressing state tax obligations is… Jan 24, 2026 · 3 min read
What is international tax planning and how can it benefit global entrepreneurs? Tax Strategy

What is international tax planning and how can it benefit global entrepreneurs?

Understanding International Tax Planning International tax planning involves structuring your financial affairs across borders in a way that minimizes overall tax obligations while remaining… Jan 23, 2026 · 2 min read
What are the fundamentals of worldwide income tax rules for global entrepreneurs? Tax Strategy

What are the fundamentals of worldwide income tax rules for global entrepreneurs?

Understanding how income is taxed across borders is essential for entrepreneurs and investors who operate internationally. Many are surprised to learn that the concept… Jan 21, 2026 · 3 min read
What are Transparency Registers and Why Do They Matter for Global Mobility? Tax Strategy

What are Transparency Registers and Why Do They Matter for Global Mobility?

Understanding Transparency Registers Imagine a world where the ownership of companies and the flow of money are openly available for public view. This is… Jan 19, 2026 · 3 min read
How Do Foreign Corporation Tax Rules Affect International Business Structures? Tax Strategy

How Do Foreign Corporation Tax Rules Affect International Business Structures?

Understanding the Impact of Foreign Corporation Tax Rules More than ever, entrepreneurs and investors are forming companies beyond their home borders to align with… Jan 12, 2026 · 3 min read
What Is Act 60 Eligibility and Why Does It Matter for International Entrepreneurs? Tax Strategy

What Is Act 60 Eligibility and Why Does It Matter for International Entrepreneurs?

Understanding Act 60: A Gateway to Global Mobility Imagine having the ability to legally reduce your tax burden while gaining access to a thriving… Jan 10, 2026 · 3 min read