Income source is one of the aspects of international tax law that causes the most confusion, the most misunderstandings. In this article, I provide some clarification on how source determination works.

If you or your business receives income from a US payer, there is a good chance you will be asked to file a W8 or W9 form. In this guide, I explain why and how to fill the form.

New Zealand is undoubtedly one of the world’s most beautiful countries and one of the best in which to live. It is far removed from the world’s troubles, offers high standards of living and excellent economic opportunities. In the context of location independence, it offers the opportunity to live tax-free, legally, thanks to a four year foreign sourced income exemption for new residents. This guide covers how the exemption works.

The five flag theory is a tax optimization strategy that leverages location independence and geoarbitrage to increase personal freedom, reduce tax liabilities and minimize costs. This guide covers how it works and how to implement it.

A growing number of Brits are making the transition to location independence. This transition often comes with tax consequences and in this article, I explain what they are. I also cover how UK taxation works for non-residents.

A growing number of Canadians are making the transition to location independence. This transition often comes with tax consequences and in this article, I explain what they are. I also cover how Canadian taxation works for non-residents.

While it is nearly impossible for US citizens and permanent residents to escape the long arm of the IRS, it is possible for them to keep their tax burden to a minimum thanks to a number of exemptions built into the US tax code. The most popular such exemptions are the Foreign Earned Income Exclusion (FEIE) and the Foreign Tax Credit (FTC). In this article, I explain how they work.

Place of management rules exist, primarily, to prevent the use of foreign registered legal entities to gain a tax advantage. While they vary from country to country, they generally work by awarding a legal entity’s tax residency to the jurisdiction where the entity actually operates or is managed from. In this guide, I provide a detailed summary and present case scenarios.

Nomadism has always been an important part of American culture, from yesterday’s train hoppers, hobos and migrant workers to today’s digital nomads and remote workers. Unfortunately, US tax law has never been friendly to this demographic and can often be a complicated mess to navigate. In this article, I explain how the US taxation system works in the context of location independence and answer frequently asked questions.

Controlled Foreign Company (CFC) rules are a useful set of tools that many countries use as part of their fight against tax base erosion. They are useful because they allow specific types of income to be targeted, in specific countries and circumstances, without directly impacting (in most cases) the businesses they target. In this guide, I explain how they work and how they may affect you.