International Tax Guides
Plain-language explainers on the concepts that decide where someone pays tax, how much, and on which income. Drawn from the OECD Model Tax Convention, PwC Worldwide Tax Summaries, and country-level authorities.
How Tax Residency Works: The 183-Day Rule and Beyond
How countries determine tax residency, why the 183-day rule is not enough, and the tests that actually trigger residency in OECD jurisdictions.
Territorial vs Worldwide Taxation: The Two Systems Explained
How territorial, worldwide, and remittance-based tax systems work — with the jurisdictions using each approach in 2026.
Withholding Taxes Explained: Dividends, Interest, and Royalties
How withholding taxes work on dividends, interest, and royalties — with treaty rates, holding-company implications, and 2026 country examples.
Double Taxation Treaties: How They Work and When They Help
How double tax treaties allocate taxing rights, the OECD Model framework, and what to check before relying on a treaty position.
Exit Taxes Explained: What You Owe When You Leave for Lower-Tax Jurisdictions
How exit taxes work when leaving high-tax countries — the deemed-disposal rules in Canada, Australia, Germany, France, and the US covered-expatriate regime. Verified June 2026.
Substance Requirements Explained: When Does a Low-Tax Structure Actually Hold Up?
How economic-substance rules work in UAE Free Zones, Cayman/BVI/Bermuda ESA, Cyprus IP Box, Mauritius GBC, the Crown Dependencies, and EU low-tax regimes. Verified June 2026.
CFC Rules Explained: When Your Parent Country Taxes You on Foreign Profits
How Controlled Foreign Company rules work in the US (Subpart F + GILTI), UK, EU ATAD, Australia, and Canada. The companion guide to substance — why even a compliant offshore structure may not reduce parent-country tax. Verified June 2026.
Tax Planning for Remote Workers: Where You Owe, Where to Move, and What to Avoid
Practical tax-planning playbook for remote workers and digital nomads. Where tax residency actually lands, why the 183-day rule isn't enough, when to use a DNV, EOR vs 1099, and the perpetual-traveler trap. Verified June 2026.
State Residency Severance for US Citizens Moving Abroad
How US-citizen movers sever residency in sticky states (California, New York, Virginia, New Mexico, South Carolina) and the pre-move re-domicile playbook to no-tax states. Verified June 2026.
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