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who</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/blog/cross-border-partnership-tax-guidelines-for-appreciated-property</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Sep-24%20Contribution%20to%20Foreign%20Partnership.png</image:loc><image:caption>Sep-24 Contribution to Foreign 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Instructions-1</image:caption><image:title>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png.png</image:loc><image:caption>image-png</image:caption><image:title>image-png</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-39-12-3908-PM</image:caption><image:title>image-png-Apr-08-2025-01-39-12-3908-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-4.png</image:loc><image:caption>image-png-4</image:caption><image:title>image-png-4</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20holding%20both%20a%20US%20and%20Japanese%20passport%2c%20surrounded%20by%20documents%20related%20to%20tax%20obligations%20and%20citizenship%20laws%20for%20both%20countri.jpeg</image:loc><image:caption>An image of a person holding both a US and Japanese passport, surrounded by documents related to tax obligations and citizenship laws for both countri</image:caption><image:title>An image of a person holding both a US and Japanese passport, surrounded by documents related to tax obligations and citizenship laws for both countri</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/pl/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT 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Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/es/blog/comprehensive-guide-to-the-streamlined-foreign-offshore-procedures-sfop-1</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Avoid%2030%25%20tax%20with%20this%20trick-1.png</image:loc><image:caption>Avoid 30% tax with this trick-1</image:caption><image:title>Avoid 30% tax with this trick-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-02-15</lastmod></url><url><loc>https://www.chiborder.com/blog/domicile-and-residency-for-cross-border-individuals-and-their-families-under-tax-perspective</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Domicile%20And%20Residency%20For%20Cross%20Border%20Individuals%20And%20Their%20Families%20Under%20US%20Tax%20Perspective.mp4/medium.jpg</video:thumbnail_loc><video:title>Domicile And Residency 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individuals</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E3%82%B9%E3%83%86%E3%83%83%E3%83%97%E3%83%90%E3%82%A4%E3%82%B9%E3%83%86%E3%83%83%E3%83%97%E7%B1%B3%E5%9B%BD%E6%B0%B8%E4%BD%8F%E6%A8%A9%E6%94%BE%E6%A3%84%E3%81%AE%E6%96%B9%E6%B3%95</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20blog%20post%20detailing%20the%20process%20of%20renouncing%20US%20permanent%20residency%2c%20including%20necessary%20documents%20and%20considerations.jpeg</image:loc><image:caption>An image of a blog post detailing the process of renouncing US permanent residency, including necessary documents and considerations</image:caption><image:title>An image of a blog post detailing the process of renouncing US permanent residency, including necessary documents and considerations</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-07-07</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/es/blog/how-to-submit-i-407</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20Giving%20Up%20Your%20Green%20Card%20Eng%20with%20CHN%20captions.mp4/medium.jpg</video:thumbnail_loc><video:title>I-407 Giving Up Your Green Card Eng with CHN captions</video:title><video:description>I-407 Giving Up Your Green Card Eng with CHN 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20Form%20I407%20being%20filled%20out%20and%20submitted%2c%20with%20detailed%20instructions%20on%20how%20to%20relinquish%20Green%20Card%20status.jpeg</image:loc><image:caption>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:caption><image:title>An image of a Form I407 being filled out and submitted, with detailed instructions on 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status</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-07-23</lastmod></url><url><loc>https://www.chiborder.com/blog/estate-tax-rules-for-non-us-citizen-spouses</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Feb-16-2025-08-34-20-2115-PM.png</image:loc><image:caption>Master 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face.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-30</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/roth-ira-abroad-tax-rules-for-green-card-holders-or-ex-green-card-holders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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country</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-05-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/calculating-capital-gains-on-gifted-property-made-simple</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-28-2024-04-14-23-0164-AM.png</image:loc><image:caption>Master 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it</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/migration/zh-cn/knowledge-base/kb-search-results</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/es/blog/the-impact-of-us-exit-tax-on-green-card-holders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/US%20exit%20tax%20brog%20image%20(1)-1.png</image:loc><image:caption>US exit tax brog image (1)-1</image:caption><image:title>US exit tax brog image (1)-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/understanding-us-foreign-tax-credit-calculation-compared-to-foreign-tax-deduction</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:caption><image:title>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/migration/zh-cn/knowledge-base</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/understanding-us-foreign-tax-credit-calculation-compared-to-foreign-tax-deduction</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:caption><image:title>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E5%87%BA%E5%9B%BD%E6%BA%96%E5%82%99%E3%82%B9%E3%83%88%E3%83%AA%E3%83%BC%E3%83%A0%E3%83%A9%E3%82%A4%E3%83%B3%E6%89%8B%E7%B6%9A%E3%81%8D%E3%81%AE3%E5%B9%B4%E7%94%B3%E5%91%8A%E3%81%A0%E3%81%91%E3%81%A7%E3%81%AF%E6%9C%AC%E5%BD%93%E3%81%AB%E5%8D%81%E5%88%86%E3%81%AA%E3%81%AE%E3%81%8B</loc><lastmod>2025-11-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/life-insurance-trusts-for-u.s.-non-residents-with-substantial-u.s.-situs-assets</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20serene%20office%20environment%20with%20a%20sleek%20wooden%20desk%20positioned%20against%20a%20wall%20adorned%20with%20framed%20certificates%20and%20diplomas%20On%20the%20desk%20an%20open%20laptop%20displays%20a%20digital%20document%20titled%20Life%20Insurance%20Trusts%20for%20US%20NonResidents%20wit.png</image:loc><image:caption>The image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:caption><image:title>The image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-source-rules-for-f-1-student-income</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-18-2024-09-12-03-2861-PM.png</image:loc><image:caption>Master Presentation File-Oct-18-2024-09-12-03-2861-PM</image:caption><image:title>Master Presentation File-Oct-18-2024-09-12-03-2861-PM</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>A person filing documents at a desk surrounded by financial records and forms</image:caption><image:title>A person filing documents at a desk surrounded by financial records and forms</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20sitting%20at%20a%20desk%2c%20surrounded%20by%20stacks%20of%20paperwork%20and%20a%20computer%20screen%20displaying%20financial%20documents%2c%20with%20a%20key%20unlocking%20a%20hidden%20vault%20labeled%20IRS%20Streamlined%20Offshore%20Program..jpeg</image:loc><image:caption>A person sitting at a desk, surrounded by stacks of paperwork and a computer screen displaying financial documents, with a key unlocking a hidden vault labeled IRS Streamlined Offshore Program.</image:caption><image:title>A person sitting at a desk, surrounded by stacks of paperwork and a computer screen displaying financial documents, with a key unlocking a hidden vault labeled IRS Streamlined Offshore Program.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-10-22</lastmod></url><url><loc>https://www.chiborder.com/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/fr/about</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/pt/services</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/de/</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><lastmod>2026-06-11</lastmod></url><url><loc>https://www.chiborder.com/blog/%E6%97%A5%E7%B1%B3%E4%BA%8C%E9%87%8D%E5%9B%BD%E7%B1%8D%E3%81%AE%E6%9C%AA%E6%9D%A5%E4%BA%88%E6%B8%AC%E3%81%A8%E3%81%9D%E3%81%AE%E5%8F%AF%E8%83%BD%E6%80%A7</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20with%20dual%20Japanese%20and%20American%20citizenship%20facing%20legal%20and%20social%20challenges%2c%20as%20well%20as%20future%20prospects%2c%20is%20explored.jpeg</image:loc><image:caption>An image of a person with dual Japanese and American citizenship facing legal and social challenges, as well as future prospects, is explored</image:caption><image:title>An image of a person with dual Japanese and American citizenship facing legal and social challenges, as well as future prospects, is explored</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/7ebf2661-8173-4e58-9399-9ba13ec0092c</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logos_Tag%20(2).jpg</image:loc><image:caption>CHI_Border_Logos_Tag (2)</image:caption><image:title>CHI_Border_Logos_Tag 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PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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(1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ko/contact</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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tax compliance for nonresident aliens In the foreground a hand</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-05-27</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E7%A7%BB%E4%BD%8F%E5%89%8D%E3%81%AB%E7%9F%A5%E3%81%A3%E3%81%A6%E3%81%8A%E3%81%8D%E3%81%9F%E3%81%84%E7%B1%B3%E5%9B%BD%E7%A8%8E%E5%8B%99-%E5%A4%96%E5%9B%BD%E9%87%91%E8%9E%8D%E8%B3%87%E7%94%A3-fbar-pfic-%E5%A4%96%E5%9B%BD%E6%B3%95%E4%BA%BA%E3%82%92%E3%81%A9%E3%81%86%E6%95%B4%E7%90%86%E3%81%99%E3%82%8B%E3%81%8B</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Jul%2018%2c%202026%2c%2010_09_08%20PM.png</image:loc><image:caption>ChatGPT Image Jul 18, 2026, 10_09_08 PM</image:caption><image:title>ChatGPT Image Jul 18, 2026, 10_09_08 PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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(1)</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-legally-skip-worldwide-income-tax-in-the-us</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20studying%20a%20map%20of%20the%20world%20with%20various%20income%20tax%20laws%20and%20regulations%20highlighted..jpeg</image:loc><image:caption>A person studying a map of the world with various income tax laws and regulations highlighted.</image:caption><image:title>A person studying a map of the world with various income tax laws and regulations 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pass</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-09-09</lastmod></url><url><loc>https://www.chiborder.com/ja/career</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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System</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/career</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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t</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20map%20of%20the%20world%20with%20various%20routes%20highlighted%20in%20different%20colors%2c%20avoiding%20the%20United%20States..jpeg</image:loc><image:caption>A map of the world with various routes highlighted in different colors, avoiding the United States.</image:caption><image:title>A map of the world with various routes highlighted in different colors, avoiding the United 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sever</image:title></image:image><lastmod>2025-11-22</lastmod></url><url><loc>https://www.chiborder.com/blog/when-does-your-residency-starts-under-the-green-card-test</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20studying%20a%20large%20map%20covered%20in%20various%20documents%20and%20immigration%20paperwork%2c%20with%20a%20green%20card%20in%20the%20center..jpeg</image:loc><image:caption>A person studying a large map covered in various documents 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background</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-24</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/roth-ira-abroad-tax-rules-for-green-card-holders-or-ex-green-card-holders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country%20(1).png</image:loc><image:caption>You May Lose the Benefits of Roth IRA if you move to a foreign country (1)</image:caption><image:title>You May Lose the Benefits of Roth IRA if you move to a foreign country (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/avoiding-pitfalls-in-streamlined-filing-compliance</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20carefully%20reviewing%20financial%20documents%20and%20filing%20tax%20forms%20with%20a%20focused%20expression.jpeg</image:loc><image:caption>The 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Jul%2030%2c%202026%2c%2012_30_27%20PM.png</image:loc><image:caption>ChatGPT Image Jul 30, 2026, 12_30_27 PM</image:caption><image:title>ChatGPT Image Jul 30, 2026, 12_30_27 PM</image:title></image:image><lastmod>2026-07-30</lastmod></url><url><loc>https://www.chiborder.com/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh/success-story</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-rdne-stock-project-5637572%201%20(1).png</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/beth-macdonald-uWrumIrt6wI-unsplash%201.png</image:loc><image:caption>beth-macdonald-uWrumIrt6wI-unsplash 1</image:caption><image:title>beth-macdonald-uWrumIrt6wI-unsplash 1</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/avoiding-worldwide-taxation-legally-in-the-us-exempt-individual</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Exception%20to%20183%20Day%20Rule%20Eng%20Sub%20Chn.mp4/medium.jpg</video:thumbnail_loc><video:title>Exception to 183 Day Rule Eng Sub Chn</video:title><video:description>Exception to 183 Day Rule Eng Sub Chn</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Exception%20to%20183%20Day%20Rule%20Eng%20Sub%20Chn.mp4</video:content_loc><video:duration>185</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20exploring%20strategic%20avenues%20to%20legally%20avoid%20worldwide%20taxation%20in%20the%20US%20as%20an%20exempt%20individual%2c%20specifically%20focusing%20on%20t.jpeg</image:loc><image:caption>The image is of a person exploring strategic avenues to legally avoid worldwide taxation in the US as an exempt individual, specifically focusing on t</image:caption><image:title>The image is of a person exploring strategic avenues to legally avoid worldwide taxation in the US as an exempt individual, specifically focusing on t</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20map%20of%20the%20world%20with%20various%20routes%20highlighted%20in%20different%20colors%2c%20avoiding%20the%20United%20States..jpeg</image:loc><image:caption>A map of the world with various routes highlighted in different colors, avoiding the United States.</image:caption><image:title>A map of the world with various routes highlighted in different colors, avoiding the United States.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-07-22</lastmod></url><url><loc>https://www.chiborder.com/blog/retiring-in-southern-italy-after-giving-up-a-u.s.-green-card-what-really-happens-to-your-social-security-pensions-and-investments</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20serene%20coastal%20scene%20in%20Southern%20Italy%20showcasing%20the%20picturesque%20town%20of%20Lecce%20The%20warm%20afternoon%20sun%20casts%20a%20golden%20hue%20over%20quaint%20terracottaroofed%20buildings%20adorned%20with%20vibrant%20bougainvillea%20Cobblestone%20streets%20wind%20through%20t.png</image:loc><image:caption>The image depicts a serene coastal scene in Southern Italy showcasing the picturesque town of Lecce The warm afternoon sun casts a golden hue over quaint terracottaroofed buildings adorned with vibrant bougainvillea Cobblestone streets wind through t</image:caption><image:title>The image depicts a serene coastal scene in Southern Italy showcasing the picturesque town of Lecce The warm afternoon sun casts a golden hue over quaint terracottaroofed buildings adorned with vibrant bougainvillea Cobblestone streets wind through t</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/blog/the-hidden-double-tax-trap-of-the-u.s.-exit-tax-how-expats-can-lose-30-of-their-pension</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Double%20Tax%20Trap.mp4/medium.jpg</video:thumbnail_loc><video:title>Double Tax Trap</video:title><video:description>Double Tax Trap</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Double%20Tax%20Trap.mp4</video:content_loc><video:duration>573</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20yellow%20note%20pad%20with%20Double%20Taxation%20on%20Pension%20Income%20on%20the%20top%20of%20the%20working%20desk-1.png</image:loc><image:caption>The image depicts yellow note pad with Double Taxation on Pension Income on the top of the working desk-1</image:caption><image:title>The image depicts yellow note pad with Double Taxation on Pension Income on the top of the working 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/life-insurance-trusts-for-u.s.-non-residents-with-substantial-u.s.-situs-assets</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/es/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Essential%20to%20Obtain%20Lower%20Tax%20Rate%20on%20your%20US%20Soure%20Income%20(1200%20x%20628%20px).png</image:loc><image:caption>Essential to Obtain Lower Tax Rate on your US Soure Income (1200 x 628 px)</image:caption><image:title>Essential to Obtain Lower Tax Rate on your US Soure Income (1200 x 628 px)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/what-defines-a-qualified-foreign-corporation-under-the-context-of-qualified-dividend-income</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:caption><image:title>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack 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Asian person reviews the image of a detailed life insurance policy document with highlighted cash values and financial account details</image:caption><image:title>An Asian person reviews the image of a detailed life insurance policy document with highlighted cash values and financial account details</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-08-12</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E5%B8%B0%E5%9B%BD%E5%BE%8C%E3%82%82%E6%88%90%E9%95%B7%E3%82%92%E7%B6%9A%E3%81%91%E3%82%8B401k%E3%81%AE%E8%B3%A2%E3%81%84%E9%81%8B%E7%94%A8%E6%B3%95</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/How%20to%20Manage%20Your%20401(k)%20after%20Abandoning%20Your%20GC%20JPN.mp4/medium.jpg</video:thumbnail_loc><video:title>How to Manage Your 401(k) after Abandoning Your GC JPN</video:title><video:description>How to Manage Your 401(k) after Abandoning Your GC JPN</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/How%20to%20Manage%20Your%20401(k)%20after%20Abandoning%20Your%20GC%20JPN.mp4</video:content_loc><video:duration>1088</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20managing%20and%20growing%20401k%20assets%20even%20after%20returning%20home%20from%20abroad.jpeg</image:loc><image:caption>An image of managing and growing 401k assets even after returning home from abroad</image:caption><image:title>An image of managing and growing 401k assets even after returning home from abroad</image:title></image:image><lastmod>2025-08-01</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-to-calculate-the-streamlined-domestic-offshore-procedures-penalty</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E5%9B%BD%E5%86%85%E3%82%B9%E3%83%88%E3%83%AA%E3%83%BC%E3%83%A0%E3%83%A9%E3%82%A4%E3%83%B3%E3%83%89%E3%83%97%E3%83%AD%E3%82%B7%E3%83%BC%E3%82%B8%E3%83%A3%E3%81%AE%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3%E3%81%AE%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95.mp4/medium.jpg</video:thumbnail_loc><video:title>国内ストリームラインドプロシージャのペナルティの計算方法</video:title><video:description>国内ストリームラインドプロシージャのペナルティの計算方法</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E5%9B%BD%E5%86%85%E3%82%B9%E3%83%88%E3%83%AA%E3%83%BC%E3%83%A0%E3%83%A9%E3%82%A4%E3%83%B3%E3%83%89%E3%83%97%E3%83%AD%E3%82%B7%E3%83%BC%E3%82%B8%E3%83%A3%E3%81%AE%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3%E3%81%AE%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95.mp4</video:content_loc><video:duration>280</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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it</image:title></image:image><lastmod>2025-10-22</lastmod></url><url><loc>https://www.chiborder.com/blog/what-is-exactly-net-income-tax-in-form-8854-average-net-income-tax-liability-test</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Dec-24-2024-03-33-23-6226-AM.png</image:loc><image:caption>Master Presentation File-Dec-24-2024-03-33-23-6226-AM</image:caption><image:title>Master Presentation 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image of a person holding two passports, one Japanese and one from another country, with a look of concern on their face.</image:caption><image:title>An image of a person holding two passports, one Japanese and one from another country, with a look of concern on their face.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:caption><image:title>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-japanese-inheritance-mediation-processes</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/can-you-continue-receiving-and-how-are-you-taxed-on-u.s.-social-security-benefits-abroad</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20detailed%20flowchart%20illustrating%20the%20decisionmaking%20process%20for%20nonUS%20citizens%20regarding%20US%20Social%20Security%20benefits%20when%20moving%20abroad%20The%20flowchart%20is%20divided%20into%20five%20distinct%20steps%20each%20represented%20by%20colorful%20boxes%20with%20arrow.png</image:loc><image:caption>The image depicts a detailed flowchart illustrating the decisionmaking process for nonUS citizens regarding US Social Security benefits when moving abroad The flowchart is divided into five distinct steps each represented by colorful boxes with arrow</image:caption><image:title>The image depicts a detailed flowchart illustrating the decisionmaking process for nonUS citizens regarding US Social Security benefits when moving abroad The flowchart is divided into five distinct steps each represented by colorful boxes with arrow</image:title></image:image><lastmod>2025-08-30</lastmod></url><url><loc>https://www.chiborder.com/hi/success-story</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/how-green-card-status-impacts-your-tax-bill</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20Green%20Card%20filling%20out%20tax%20forms%20with%20a%20look%20of%20concentration%20on%20their%20face..jpeg</image:loc><image:caption>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:caption><image:title>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E5%B1%85%E4%BD%8F%E8%80%85%E3%81%8C%E6%8A%BC%E3%81%95%E3%81%88%E3%82%8B%E3%81%B9%E3%81%8D%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%82%AC%E3%82%A4%E3%83%89</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20guide%20explaining%20the%20basic%20rules%20of%20gift%20tax%20that%20US%20residents%20should%20be%20aware%20of..jpeg</image:loc><image:caption>A guide explaining the basic rules of gift tax that US residents should be aware of.</image:caption><image:title>A guide explaining the basic rules of gift tax that US residents should be aware of.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20informational%20guide%20on%20gift%20tax%20in%20the%20United%20States%20for%20residents%2c%20explaining%20the%20basic%20rules%20and%20thresholds%20for%20taxable%20gifts.jpeg</image:loc><image:caption>An informational guide on gift tax in the United States for residents, explaining the basic rules and thresholds for taxable gifts</image:caption><image:title>An informational guide on gift tax in the United States for residents, explaining the basic rules and thresholds for taxable gifts</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-06-08</lastmod></url><url><loc>https://www.chiborder.com/blog/navigating-pfic-tax-for-us-shareholders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20person%20bewildered%20by%20reviewing%20his%20foreign%20passive%20investment%20He%20is%20holding%20a%20financial%20document%20in%20his%20hand%20and%20a%20small%20calculator%20and%20a%20lap%20top%20must%20be%20on%20the%20desk%20A%20person%20is%20thinking%20what%20to%20do%20with%20the%20IRS%20reporting-1.jpeg</image:loc><image:caption>A person bewildered by reviewing his foreign passive investment He is holding a financial document in his hand and a small calculator and a lap top must be on the desk A person is thinking what to do with the IRS reporting-1</image:caption><image:title>A person bewildered by reviewing his foreign passive investment He is holding a financial document in his hand and a small calculator and a lap top must be on the desk A person is thinking what to do with the IRS reporting-1</image:title></image:image><lastmod>2025-07-28</lastmod></url><url><loc>https://www.chiborder.com/migration/es/knowledge-base</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/blog/cross-border-fbar-essentials-handling-foreign-pension-accounts</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Cross%20Border%20FBAR%20Essentials%20Handling%20Foreign%20Pension%20Accounts.mp4/medium.jpg</video:thumbnail_loc><video:title>Cross Border FBAR Essentials Handling Foreign Pension Accounts</video:title><video:description>Cross Border FBAR Essentials Handling Foreign Pension Accounts</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Cross%20Border%20FBAR%20Essentials%20Handling%20Foreign%20Pension%20Accounts.mp4</video:content_loc><video:duration>316</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20Asian%20person%20navigating%20through%20paperwork%20related%20to%20FBAR%20compliance%20for%20foreign%20pension%20accounts.jpeg</image:loc><image:caption>An image of a Asian person navigating through paperwork related to FBAR compliance for foreign pension accounts</image:caption><image:title>An image of a Asian person navigating through paperwork related to FBAR compliance for foreign pension accounts</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-08-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/navigating-pfic-tax-for-us-shareholders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20shows%20a%20complex%20flowchart%20detailing%20the%20intricacies%20of%20PFIC%20tax%20regulations%20for%20US%20shareholders.jpeg</image:loc><image:caption>The image shows a complex flowchart detailing the intricacies of PFIC tax regulations for US shareholders</image:caption><image:title>The image shows a complex flowchart detailing the intricacies of PFIC tax regulations for US shareholders</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20key%20unlocking%20a%20mysterious%20and%20intricate%20vault%20filled%20with%20international%20investment%20opportunities..jpeg</image:loc><image:caption>A person holding a key unlocking a mysterious and intricate vault filled with international investment opportunities.</image:caption><image:title>A person holding a key unlocking a mysterious and intricate vault filled with international investment opportunities.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:caption><image:title>Master Presentation 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(1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/form-8621%E3%81%AE-25000%E3%83%89%E3%83%AB%E5%9F%BA%E6%BA%96-%E3%82%92%E6%AD%A3%E3%81%97%E3%81%8F%E7%90%86%E8%A7%A3%E3%81%99%E3%82%8B-%E6%89%B6%E9%A4%8A%E5%AE%B6%E6%97%8F-%E5%90%8D%E7%BE%A9%E5%8F%A3%E5%BA%A7-%E7%B1%B3%E5%9B%BD%E7%A7%BB%E4%BD%8F%E5%89%8D%E3%81%AEpfic%E3%81%BE%E3%81%A7%E8%A7%A3%E8%AA%AC</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Jul%2024%2c%202026%2c%2001_05_20%20PM.png</image:loc><image:caption>ChatGPT Image Jul 24, 2026, 01_05_20 PM</image:caption><image:title>ChatGPT Image Jul 24, 2026, 01_05_20 PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-24</lastmod></url><url><loc>https://www.chiborder.com/pt/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/blog/what-to-do-when-you-receive-an-irs-audit-notice</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Jul%2020%2c%202026%2c%2009_09_33%20AM.png</image:loc><image:caption>ChatGPT Image Jul 20, 2026, 09_09_33 AM</image:caption><image:title>ChatGPT Image Jul 20, 2026, 09_09_33 AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-07-20</lastmod></url><url><loc>https://www.chiborder.com/blog/late-fbar-filing-strategies-for-compliance-cross-border-individuals</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Late%20FBAR%20Filing%20Compliance%20Strategies%20DFBAR.mp4/medium.jpg</video:thumbnail_loc><video:title>Late FBAR Filing Compliance Strategies DFBAR</video:title><video:description>Late FBAR Filing Compliance Strategies DFBAR</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Late%20FBAR%20Filing%20Compliance%20Strategies%20DFBAR.mp4</video:content_loc><video:duration>519</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20preparing%20and%20filing%20a%20delinquent%20FBAR%20submission%20with%20the%20IRS%2c%20accompanied%20by%20a%20tax%20professional%20providing%20guidance%20and%20advice.jpeg</image:loc><image:caption>An image of a person preparing and filing a delinquent FBAR submission with the IRS, accompanied by a tax professional providing guidance and advice</image:caption><image:title>An image of a person preparing and filing a delinquent FBAR submission with the IRS, accompanied by a tax professional providing guidance and advice</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-11-23</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-criminal-charges-for-fbar-neglect</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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System</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-08-12</lastmod></url><url><loc>https://www.chiborder.com/es/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/anime%20The%20image%20depicts%20a%20courtroom%20setting%20where%20a%20judge%20presides%20over%20a%20case%20involving%20two%20American%20citizens%20living%20in%20New%20Zealand%20%20The%20room%20is%20fill-1.png</image:loc><image:caption>anime The image depicts a courtroom setting where a judge presides over a case involving two American citizens living in New Zealand  The room is fill-1</image:caption><image:title>anime The image depicts a courtroom setting where a judge presides over a case involving two American citizens living in New Zealand  The room is 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/U.S.%20exit%20tax%20overview.png</image:loc><image:caption>U.S. exit tax overview</image:caption><image:title>U.S. exit tax 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-11-02</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-claim-foreign-tax-credits-for-japanese-taxes-paid-while-you-are-living-in-japan</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Mar-23-2025-09-08-18-0206-PM.png</image:loc><image:caption>Master Presentation File-Mar-23-2025-09-08-18-0206-PM</image:caption><image:title>Master Presentation File-Mar-23-2025-09-08-18-0206-PM</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/are-gifts-from-non-us-citizens-taxable</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/a%20gift%20from%20Asian%20parents%20money%20or%20real%20estate%20in%20home%20country.jpeg</image:loc><image:caption>a gift from Asian parents money or real estate in home country</image:caption><image:title>a gift from Asian parents money or real estate in home country</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/blog/navigating-built-in-loss-limitations-for-non-us-investors-in-us-corporate-formation</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/362(e)((1)(A).png</image:loc><image:caption>362(e)((1)(A)</image:caption><image:title>362(e)((1)(A)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/how-covered-expatriates-can-legally-avoid-the-30-exit-tax-withholding-on-401k-plans</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/401(k).mp4/medium.jpg</video:thumbnail_loc><video:title>401(k)</video:title><video:description>401(k)</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/401(k).mp4</video:content_loc><video:duration>450</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/401(k)%20exit%20tax%20warning.png</image:loc><image:caption>401(k) exit tax warning</image:caption><image:title>401(k) exit tax warning</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-02-28</lastmod></url><url><loc>https://www.chiborder.com/es/blog/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/key-exceptions-in-pfic-reporting-you-should-know</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Mar-08-2025-07-19-46-5534-PM.png</image:loc><image:caption>Master Presentation File-Mar-08-2025-07-19-46-5534-PM</image:caption><image:title>Master Presentation File-Mar-08-2025-07-19-46-5534-PM</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/blog/when-a-green-card-holder-abandons-u.s.-residency-how-a-living-trust-can-turn-into-a-foreign-trust-and-what-that-means</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20features%20a%20detailed%20infographic%20that%20visually%20explains%20the%20complexities%20of%20transitioning%20a%20revocable%20living%20trust%20into%20a%20foreign%20t.png</image:loc><image:caption>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:caption><image:title>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-10-11</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/what-defines-a-qualified-foreign-corporation-under-the-context-of-qualified-dividend-income</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-06-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E3%81%A8%E6%97%A5%E6%9C%AC%E3%81%AE%E4%BA%8C%E6%8B%A0%E7%82%B9%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E7%94%9F%E6%B4%BB%E3%81%AE%E7%A8%8E%E5%8B%99%E3%82%AC%E3%82%A4%E3%83%89</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20guidebook%20cover%20titled%20CrossBorder%20Living%20Tax%20Guide%20Tax%20Considerations%20for%20Dual%20Residency%20in%20the%20US%20and%20Japan%20with%20the%20authors%20name%2c.jpeg</image:loc><image:caption>An image of a guidebook cover titled CrossBorder Living Tax Guide Tax Considerations for Dual Residency in the US and Japan with the authors name,</image:caption><image:title>An image of a guidebook cover titled CrossBorder Living Tax Guide Tax Considerations for Dual Residency in the US and Japan with the authors name,</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20person%20with%20a%20green%20card%20living%20a%20bicoastal%20lifestyle%20between%20Japan%20and%20the%20United%20States%2c%20with%20a%20focus%20on%20tax%20considerations%20and%20strategies..jpeg</image:loc><image:caption>An image of a person with a green card living a 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of-1</image:caption><image:title>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack 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safety The</image:caption><image:title>isometric The image depicts a tightrope walker suspended high above a bustling cityscape embodying the precarious balance between risk and safety The</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><lastmod>2026-07-22</lastmod></url><url><loc>https://www.chiborder.com/blog/83b-election%E3%81%AE%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88-%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP-24 83(B) </image:caption><image:title>sEP-24 83(B) </image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-10-13</lastmod></url><url><loc>https://www.chiborder.com/migration/zh-cn/knowledge-base/kb-404</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz 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(1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20with%20dual%20Japanese%20and%20American%20citizenship%20facing%20legal%20and%20social%20challenges%2c%20as%20well%20as%20future%20prospects%2c%20is%20explored.jpeg</image:loc><image:caption>An image of a person with dual Japanese and American citizenship facing legal and social challenges, as well as future prospects, is explored</image:caption><image:title>An image of a person with dual Japanese and American citizenship facing legal and social challenges, as well as future prospects, is explored</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/how-covered-expatriates-can-legally-avoid-the-30-exit-tax-withholding-on-401k-plans</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Jan-03-2026-02-29-17-3380-AM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Jan-03-2026-02-29-17-3380-AM</video:title><video:description>Untitled 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-01-10</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/under-the-us-tax-laws-the-source-of-interest-income-is-generally-controlled-by-the-residence-or-the-place-of-incorporation-of-the-obligor</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Sep-24%20Interest%20Sourcing%20Rule%20-2.png</image:loc><image:caption>Sep-24 Interest Sourcing Rule -2</image:caption><image:title>Sep-24 Interest Sourcing Rule 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/hi/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/blog/is-10-year-period-rule-still-applicable-navigating-us-tax-expatriation-rules-sections-877-and-877a</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Dec-24-2024-04-19-57-5931-PM.png</image:loc><image:caption>Master Presentation File-Dec-24-2024-04-19-57-5931-PM</image:caption><image:title>Master Presentation File-Dec-24-2024-04-19-57-5931-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:caption><image:title>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-the-pick-and-choose-issue-in-the-us-japan-income-tax-treaty</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/migration/es/knowledge-base/kb-search-results</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/us-llc-taxation-simplified-for-non-resident-investors</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20complex%20tax%20landscape%20for%20nonresident%20investors%20in%20a%20US%20LLC%2c%20with%20detailed%20information%20on%20taxation%20process%2c%20reporting%20requirements%2c%20pote.jpeg</image:loc><image:caption>An image of a complex tax landscape for nonresident investors in a US LLC, with detailed information on taxation process, reporting requirements, pote</image:caption><image:title>An image of a complex tax landscape for nonresident investors in a US LLC, with detailed information on taxation process, reporting requirements, pote</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/An%20intricate%20map%20of%20the%20tax%20landscape%20with%20various%20paths%20and%20obstacles%2c%20with%20a%20magnifying%20glass%20highlighting%20key%20points%20for%20non-resident%20investors%20in%20a%20US%20LLC..jpeg</image:loc><image:caption>An intricate map of the tax landscape with various paths and obstacles, with a magnifying glass highlighting key points for non-resident investors in a US LLC.</image:caption><image:title>An intricate map of the tax landscape with various paths and obstacles, with a magnifying glass highlighting key points for non-resident investors in a US LLC.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-07-10</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-06-14</lastmod></url><url><loc>https://www.chiborder.com/de/career</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/migration/en/knowledge-base/kb-search-results</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ko/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- 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