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complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:caption><image:title>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-46-57-9839-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-46-57-9839-PM</image:caption><image:title>image-png-Apr-08-2025-01-46-57-9839-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-3.png</image:loc><image:caption>image-png-3</image:caption><image:title>image-png-3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-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/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/blog/uncovering-irs-foreign-account-reporting</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/A%20foreign%20person%20living%20in%20the%20US%20got%20scared%20after%20finding%20out%20that%20he%20had%20to%20report%20his%20foreign%20bank%20accounts%20but%20did%20not%20do%20so%20by%20receiving%20a%20notice%20from%20the%20IRS-Jul-26-2025-03-03-22-7686-PM.jpeg</image:loc><image:caption>A 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image of a person managing tax implications for living in both Japan and the US, discussing strategies to avoid unnecessary tax burdens</image:caption><image:title>An image of a person managing tax implications for living in both Japan and the US, discussing strategies to avoid unnecessary tax burdens</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>2024-07-22</lastmod></url><url><loc>https://www.chiborder.com/blog/dual-citizenship-tax-guide</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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taxes</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>2024-07-31</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 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U</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/pl/faq</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:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>image-png-May-31-2025-01-11-40-7314-AM</image:caption><image:title>image-png-May-31-2025-01-11-40-7314-AM</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/japanese-citizenship-essential-requirements</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20Japanese%20flag%20waving%20in%20the%20wind%20against%20a%20backdrop%20of%20cherry%20blossom%20trees..jpeg</image:loc><image:caption>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:caption><image:title>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</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/AI-Generated%20Media/Images/A%20detailed%20guide%20to%20navigating%20the%20essential%20requirements%20for%20obtaining%20Japanese%20citizenship%2c%20including%20legal%20pathways%2c%20residency%20requirements%2c%20langua.jpeg</image:loc><image:caption>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, 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Crossers-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/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/form-2555-bona-fide-residence-test-qualify-for-tax-exclusions-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/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/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)%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><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><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/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/FBAR%E6%9C%AA%E6%8F%90%E5%87%BA%E5%95%8F%E9%A1%8C%E8%A7%A3%E6%B1%BA%20DFBAR.mp4/medium.jpg</video:thumbnail_loc><video:title>FBAR未提出問題解決 DFBAR</video:title><video:description>FBAR未提出問題解決 DFBAR</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%E6%9C%AA%E6%8F%90%E5%87%BA%E5%95%8F%E9%A1%8C%E8%A7%A3%E6%B1%BA%20DFBAR.mp4</video:content_loc><video:duration>561</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/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/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>2024-08-08</lastmod></url><url><loc>https://www.chiborder.com/blog/step-up-basis-a-key-factor-in-estate-tax-planning</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/The%20image%20shows%20a%20family%20inheriting%20a%20vacation%20home%20from%20a%20deceased%20relative%2c%20with%20the%20propertys%20market%20value%20being%20significantly%20higher%20than%20the%20ori.jpeg</image:loc><image:caption>The image shows a family inheriting a vacation home from a deceased relative, with the propertys market value being significantly higher than the ori</image:caption><image:title>The image shows a family inheriting a vacation home from a deceased relative, with the propertys market value being significantly higher than the ori</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>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/hi/success-story</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/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><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/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/ko/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/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/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/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><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/es/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/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/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>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/blog/getting-your-first-u.s.-trust-distribution-as-a-non-resident-no-ssn/itin-yet-what-to-do</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/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:caption><image:title>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:title></image:image><lastmod>2025-10-25</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/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><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/es/blog/streamline-your-offshore-compliance-with-sdop</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/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOP blog image </image:caption><image:title>SDOP blog image </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>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/blog/boost-your-us-foreign-tax-credit-as-a-cross-border-pro</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/Foreign%20Tax%20Credit%20(1).png</image:loc><image:caption>Foreign Tax Credit (1)</image:caption><image:title>Foreign Tax Credit 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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>2025-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</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/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/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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expression</image:caption><image:title>The image is of a person carefully reviewing financial documents and filing tax forms with a focused expression</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/%E7%B1%B3%E5%9B%BD%E3%81%AE%E4%BF%A1%E8%A8%97%E3%83%88%E3%83%A9%E3%82%B9%E3%83%88%E3%81%AE%E5%BD%B9%E5%89%B2-%E4%BD%95%E6%95%85%E3%83%88%E3%83%A9%E3%82%B9%E3%83%88%E3%81%8C%E5%BF%85%E8%A6%81%E3%81%AA%E3%81%AE%E3%81%8B-%E3%83%88%E3%83%A9%E3%82%B9%E3%83%88%E3%81%AE%E7%A8%AE%E9%A1%9E%E3%81%A8%E3%81%AF</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20explanation%20of%20different%20types%20of%20trusts%20and%20their%20roles%20in%20the%20United%20States%2c%20including%20the%20basic%20understanding%2c%20necessity%2c%20and%20variety%20of%20trust%20t.jpeg</image:loc><image:caption>An explanation of different types of trusts and their roles in the United States, including the basic understanding, necessity, and variety of trust t</image:caption><image:title>An explanation of different types of trusts and their roles in the United States, including the basic understanding, necessity, and variety of trust t</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><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/An%20explanation%20of%20trust%20(trust)%20in%20the%20United%20States%2c%20from%20the%20basic%20understanding%20to%20the%20necessity%20and%20various%20types%20of%20trusts..jpeg</image:loc><image:caption>An explanation of trust (trust) in the United States, from the basic understanding to the necessity and various types of trusts.</image:caption><image:title>An explanation of trust (trust) in the United States, from the basic understanding to the necessity and various types of trusts.</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>2024-06-05</lastmod></url><url><loc>https://www.chiborder.com/es/blog/dual-citizenship-tax-guide</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/AI-Generated%20Media/Images/An%20image%20of%20a%20detailed%20tax%20guide%20for%20navigating%20the%20implications%20of%20dual%20citizenship%20on%20taxes.jpeg</image:loc><image:caption>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:caption><image:title>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</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/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/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle 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_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</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>2026-06-23</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/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%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 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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%20managing%20tax%20implications%20for%20crossborder%20living%20between%20Japan%20and%20the%20United%20States%2c%20focusing%20on%20tax%20treaties%2c%20dual%20taxation%2c%20an.jpeg</image:loc><image:caption>An image of a person managing tax implications for crossborder living between Japan and the United States, focusing on tax treaties, dual taxation, an</image:caption><image:title>An image of a person managing tax implications for crossborder living between Japan and the United States, focusing on tax treaties, dual taxation, an</image:title></image:image><lastmod>2025-08-07</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/tax-strategies-for-american-asian-retiree-couples</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Tax%20Pitfalls%20(LinkedIn%20Post)%20(3).png</image:loc><image:caption>Tax Pitfalls (LinkedIn Post) (3)</image:caption><image:title>Tax Pitfalls (LinkedIn Post) 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:caption><image:title>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>Webinar Flyer resized   (1920 x 1080 px)</image:caption><image:title>Webinar Flyer resized   (1920 x 1080 px)</image:title></image:image><lastmod>2024-05-18</lastmod></url><url><loc>https://www.chiborder.com/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- (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/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 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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/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/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 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States.</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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expression</image:caption><image:title>The image is of a person carefully reviewing financial documents and filing tax forms with a focused expression</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>2024-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/no-early-withdrawal-penalty-401k-withdrawals-under-exit-tax-rules-what-you-need-to-know</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-Dec-23-2024-03-54-51-5325-AM.png</image:loc><image:caption>Master Presentation File-Dec-23-2024-03-54-51-5325-AM</image:caption><image:title>Master Presentation File-Dec-23-2024-03-54-51-5325-AM</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/us-tax-duties-after-renouncing-permanent-residency</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4/medium.jpg</video:thumbnail_loc><video:title>US Tax Duties After Renouncing Permanent Residency</video:title><video:description>US Tax Duties After Renouncing Permanent Residency</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4</video:content_loc><video:duration>252</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_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/AI-Generated%20Media/Images/The%20image%20is%20a%20detailed%20and%20informative%20article%20or%20blog%20post%20about%20navigating%20US%20tax%20obligations%20after%20renouncing%20citizenship%2c%20including%20understanding.jpeg</image:loc><image:caption>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:caption><image:title>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</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%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>An image of a 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professional</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>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/ko/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/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/44867386/362(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/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/es/blog/how-green-card-holders-can-legally-avoid-the-u.s.-exit-tax</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Feb-08-2026-01-56-14-4496-AM</video:title><video:description>Untitled Project-Feb-08-2026-01-56-14-4496-AM</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4</video:content_loc><video:duration>630</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/U.S.%20exit%20tax%20overview.png</image:loc><image:caption>U.S. exit tax overview</image:caption><image:title>U.S. exit tax overview</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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Shapes Over Light Grey Background</image:title></image:image><lastmod>2026-07-23</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/getting-your-first-u.s.-trust-distribution-as-a-non-resident-no-ssn/itin-yet-what-to-do</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:caption><image:title>isometric The image depicts a wellorganized desk cluttered with documents related to US 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/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><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/ja/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/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 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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/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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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><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>2025-07-28</lastmod></url><url><loc>https://www.chiborder.com/pl/how-it-works</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</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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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><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>2025-08-30</lastmod></url><url><loc>https://www.chiborder.com/blog/how-dual-citizenship-could-reshape-cross-border-individuals-taxes-us-and-japan</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/How%20Dual%20Citizenship%20Reshape%20Cross%20Border%20Individuals%20Taxes%20%20%20%20%20%20%20US%20and%20Japan%20.mp4/medium.jpg</video:thumbnail_loc><video:title>How Dual Citizenship Reshape Cross Border Individuals Taxes       US and Japan </video:title><video:description>How Dual Citizenship Reshape Cross Border Individuals Taxes       US and Japan 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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><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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Penalt</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/How%20to%20Calculate%20the%20Streamlined%20Domestic%20Offshore%20Procedures%20Penalt.mp4</video:content_loc><video:duration>345</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/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/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 highlighted.</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%20strategizing%20ways%20to%20legally%20avoid%20paying%20worldwide%20income%20tax%20in%20the%20US%20by%20establishing%20a%20tax%20home%20in%20a%20foreign%20country%20and%20pass.jpeg</image:loc><image:caption>An image of a person strategizing ways to legally avoid paying worldwide income tax in the US by establishing a tax home in a foreign country and pass</image:caption><image:title>An image of a person strategizing ways to legally avoid paying worldwide income tax in the US by establishing a tax home in a foreign country and pass</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>2025-09-09</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/tax-strategies-for-american-asian-retiree-couples</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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(3)</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/ja/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/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/Master%20Presentation%20File-4.png</image:loc><image:caption>Master Presentation File-4</image:caption><image:title>Master Presentation File-4</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/blog/counting-days-substantial-presence-test-tips-a-way-to-avoid-being-us-tax-resident</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/Generated%20Blog%20Post%20Images/A%20person%20carefully%20maneuvering%20through%20a%20maze%20of%20tangled%20lines%20and%20overlapping%20shapes%2c%20with%20a%20spotlight%20shining%20on%20them%20as%20they%20try%20to%20avoid%20becoming%20trapped..jpeg</image:loc><image:caption>A person carefully maneuvering through a maze of tangled lines and overlapping shapes, with a spotlight shining on them as they try to avoid becoming trapped.</image:caption><image:title>A person carefully maneuvering through a maze of tangled lines and overlapping shapes, with a spotlight shining on them as they try to avoid becoming trapped.</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/A%20person%20tracking%20days%20spent%20in%20the%20U.jpeg</image:loc><image:caption>A person tracking days spent in the U</image:caption><image:title>A person tracking days spent in the U</image:title></image:image><lastmod>2025-09-09</lastmod></url><url><loc>https://www.chiborder.com/migration/es/knowledge-base/kb-404</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/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><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-dual-citizenship-could-reshape-cross-border-individuals-taxes-us-and-japan</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_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%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><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/step-by-step-guide-for-fbar-filing-complete-2025-instructions</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-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/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:caption><image:title>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</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/AI-Generated%20Media/Images/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 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 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sever</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>2025-11-22</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/uncovering-irs-foreign-account-reporting</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%20Border%20Inc..png</image:loc><image:caption>CHI Border Inc.</image:caption><image:title>CHI Border Inc.</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/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</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/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey 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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/Master%20Presentation%20File-Nov-21-2024-12-50-48-2312-AM.png</image:loc><image:caption>Master Presentation File-Nov-21-2024-12-50-48-2312-AM</image:caption><image:title>Master Presentation File-Nov-21-2024-12-50-48-2312-AM</image:title></image:image><lastmod>2024-11-28</lastmod></url><url><loc>https://www.chiborder.com/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/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>2025-08-31</lastmod></url><url><loc>https://www.chiborder.com/help</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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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>2025-09-13</lastmod></url><url><loc>https://www.chiborder.com/fr/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/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><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/w-8ben%E3%81%A8%E3%81%AF%E3%82%A2%E3%83%A1%E3%83%AA%E3%82%AB%E6%A0%AA%E3%81%B8%E3%81%AE%E6%8A%95%E8%B3%87%E3%81%A8%E7%AF%80%E7%A8%8E%E5%AF%BE%E7%AD%96</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20explanation%20of%20the%20W8BEN%20form%20and%20its%20importance%20for%20investing%20in%20the%20U.jpeg</image:loc><image:caption>An explanation of the W8BEN form and its importance for investing in the U</image:caption><image:title>An explanation of the W8BEN form and its importance for investing in the U</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><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>2026-06-17</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/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>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/de/services</loc><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_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/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/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><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_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/comprehensive-guide-to-the-streamlined-foreign-offshore-procedures-sfop</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- 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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>2025-08-20</lastmod></url><url><loc>https://www.chiborder.com/hi/about</loc><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/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/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><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/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>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/zh/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- (1)</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/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/how-it-works</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</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_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</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/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle 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><lastmod>2026-06-23</lastmod></url><url><loc>https://www.chiborder.com/ar/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- (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/ja/blog/navigating-pfic-tax-for-us-shareholders</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/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 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opportunities.</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/blog/form-2555-qualifying-for-the-physical-presence-test-a-guide-for-expats</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><lastmod>2025-08-14</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/44867386/362(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/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-cn/blog/abandoning-green-card-status-process</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/an%20image%20of%20green%20card%2c%20tax%20form%208854%20and%20I407%20%2c%20a%20family%20of%20moving.jpeg</image:loc><image:caption>an image of green card, tax form 8854 and I407 , a family of moving</image:caption><image:title>an image of green card, tax form 8854 and I407 , a family of moving</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>2025-07-22</lastmod></url><url><loc>https://www.chiborder.com/pl/services</loc><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/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><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_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/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>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/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 captions</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20Giving%20Up%20Your%20Green%20Card%20Eng%20with%20CHN%20captions.mp4</video:content_loc><video:duration>607</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/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/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 how to relinquish Green Card status</image:title></image:image><lastmod>2024-07-23</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/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/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>2025-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-green-card-status-impacts-your-tax-bill</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- (1)</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/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-05-29</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/cross-border-partnership-tax-guidelines-for-appreciated-property</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/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/Sep-24%20Contribution%20to%20Foreign%20Partnership.png</image:loc><image:caption>Sep-24 Contribution to Foreign Partnership</image:caption><image:title>Sep-24 Contribution to Foreign Partnership</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/de/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</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/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/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/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</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/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><lastmod>2026-07-22</lastmod></url><url><loc>https://www.chiborder.com/blog/us-life-time-gift-tax-exemption-and-us-domicile-concept-for-cross-border-individuals-and-their-families</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Life%20Time%20Gift%20Tax%20Exemption%20And%20US%20Domicile%20Concept%20for%20Cross%20Border%20individuals%20and%20their%20families.mp4/medium.jpg</video:thumbnail_loc><video:title>US Life Time Gift Tax Exemption And US Domicile Concept for Cross Border individuals and their families</video:title><video:description>US Life Time Gift Tax Exemption And US Domicile Concept for Cross Border individuals and their families</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Life%20Time%20Gift%20Tax%20Exemption%20And%20US%20Domicile%20Concept%20for%20Cross%20Border%20individuals%20and%20their%20families.mp4</video:content_loc><video:duration>509</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/AI-Generated%20Media/Images/An%20intricate%20web%20of%20legal%20and%20tax%20concepts%20intertwined%20to%20ensure%20maximum%20tax%20savings%20and%20legal%20compliance%20for%20crossborder%20individuals%20and%20their%20famili.jpeg</image:loc><image:caption>An intricate web of legal and tax concepts intertwined to ensure maximum tax savings and legal compliance for crossborder individuals and their famili</image:caption><image:title>An intricate web of legal and tax concepts intertwined to ensure maximum tax savings and legal compliance for crossborder individuals and their famili</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/ko/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/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 of-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><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/ja/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/%E7%B1%B3%E5%9B%BD%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%A8%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E8%A6%B3%E7%82%B9%E3%81%8B%E3%82%89%E3%83%89%E3%83%9F%E3%82%B5%E3%82%A4%E3%83%AB%E3%82%92%E7%90%86%E8%A7%A3%E3%81%99%E3%82%8B.mp4/medium.jpg</video:thumbnail_loc><video:title>米国贈与税と相続税の観点からドミサイルを理解する</video:title><video:description>米国贈与税と相続税の観点からドミサイルを理解する</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E7%B1%B3%E5%9B%BD%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%A8%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E8%A6%B3%E7%82%B9%E3%81%8B%E3%82%89%E3%83%89%E3%83%9F%E3%82%B5%E3%82%A4%E3%83%AB%E3%82%92%E7%90%86%E8%A7%A3%E3%81%99%E3%82%8B.mp4</video:content_loc><video:duration>457</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/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20family%20discussing%20tax%20implications%20and%20strategies%20related%20to%20domicile%20and%20residency%20for%20crossborder%20individuals.jpeg</image:loc><image:caption>The image is of a family discussing tax implications and strategies related to domicile and residency for crossborder individuals</image:caption><image:title>The image is of a family discussing tax implications and strategies related to domicile and residency for crossborder individuals</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>2024-08-21</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/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/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><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>2025-04-05</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/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- 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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/ko/blog/getting-your-first-u.s.-trust-distribution-as-a-non-resident-no-ssn/itin-yet-what-to-do</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/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:caption><image:title>isometric The image depicts a wellorganized desk cluttered with documents related to US 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/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/step-by-step-guide-for-fbar-filing-complete-2025-instructions</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-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/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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image features a sleek modern office setting adorned with large windows that allow natural light to pour in illuminating a stylish wooden conference table surrounded by ergonomic chairs On the table there are open documents showing tax guidelines-1</image:caption><image:title>The image features a sleek modern office setting adorned with large windows that allow natural light to pour in illuminating a stylish wooden conference table surrounded by ergonomic chairs On the table there are open documents showing tax guidelines-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- 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light streaming through large windows A polished wooden desk is neatly orga</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>2025-11-01</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/i-407-filing-date-clarification-when-does-u.s.-tax-residency-actually-end</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:caption><image:title>ChatGPT Image Sep 27, 2025, 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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>2025-09-27</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/ko/blog/boost-your-us-foreign-tax-credit-as-a-cross-border-pro</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/Foreign%20Tax%20Credit%20(1).png</image:loc><image:caption>Foreign Tax Credit (1)</image:caption><image:title>Foreign Tax Credit (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><lastmod>2025-07-13</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/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/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/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 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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><lastmod>2026-07-19</lastmod></url><url><loc>https://www.chiborder.com/blog/foreign-mutual-funds-and-pfics-the-hidden-u.s.-tax-trap-every-international-investor-should-know</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Jun%2027%2c%202026%2c%2003_19_36%20PM.png</image:loc><image:caption>ChatGPT Image Jun 27, 2026, 03_19_36 PM</image:caption><image:title>ChatGPT Image Jun 27, 2026, 03_19_36 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- 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focu</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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conventio</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/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-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-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/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>Hands 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image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:caption><image:title>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</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%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>An image of a person filling out tax forms and consulting with a tax professional</image:caption><image:title>An image of a person filling out tax forms and consulting with a tax professional</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>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/getting-your-first-u.s.-trust-distribution-as-a-non-resident-no-ssn/itin-yet-what-to-do</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/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:caption><image:title>isometric The image depicts a wellorganized desk cluttered with documents related to US 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/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>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/how-green-card-holders-can-legally-avoid-the-u.s.-exit-tax</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled 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(1)</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 overview</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>2026-02-08</lastmod></url><url><loc>https://www.chiborder.com/ko/contact</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/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/how-us-corporations-can-benefit-from-section-245a</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/Master%20Presentation%20File-Nov-23-2024-07-56-23-9978-PM.png</image:loc><image:caption>Master Presentation File-Nov-23-2024-07-56-23-9978-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>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/fr/career</loc><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><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/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/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/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 -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/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-08</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/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/Sep-24%20Contribution%20to%20Foreign%20Partnership.png</image:loc><image:caption>Sep-24 Contribution to Foreign Partnership</image:caption><image:title>Sep-24 Contribution to Foreign Partnership</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/zh-cn/blog/filing-form-1116-maximizing-your-foreign-tax-credit</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><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 of-1</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/es/blog/japanese-citizenship-essential-requirements</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%20Japanese%20flag%20waving%20in%20the%20wind%20against%20a%20backdrop%20of%20cherry%20blossom%20trees..jpeg</image:loc><image:caption>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:caption><image:title>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</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/AI-Generated%20Media/Images/A%20detailed%20guide%20to%20navigating%20the%20essential%20requirements%20for%20obtaining%20Japanese%20citizenship%2c%20including%20legal%20pathways%2c%20residency%20requirements%2c%20langua.jpeg</image:loc><image:caption>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:caption><image:title>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:title></image:image><lastmod>2025-09-06</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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overview</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>2026-02-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/index-funds-in-home-country-are-pfic-lets-find-out</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E6%97%A5%E6%9C%AC%E3%81%AE%E3%82%A4%E3%83%B3%E3%83%87%E3%83%83%E3%82%AF%E3%82%B9%E3%83%95%E3%82%A1%E3%83%B3%E3%83%89%E3%81%B8%E3%81%AE%E6%8A%95%E8%B3%87%E3%81%AEIRS%E3%81%B8%E3%81%AE%E5%A0%B1%E5%91%8A%E7%BE%A9%E5%8B%99%EF%BC%88PFIC).mp4/medium.jpg</video:thumbnail_loc><video:title>日本のインデックスファンドへの投資のIRSへの報告義務（PFIC)</video:title><video:description>日本のインデックスファンドへの投資のIRSへの報告義務（PFIC)</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E6%97%A5%E6%9C%AC%E3%81%AE%E3%82%A4%E3%83%B3%E3%83%87%E3%83%83%E3%82%AF%E3%82%B9%E3%83%95%E3%82%A1%E3%83%B3%E3%83%89%E3%81%B8%E3%81%AE%E6%8A%95%E8%B3%87%E3%81%AEIRS%E3%81%B8%E3%81%AE%E5%A0%B1%E5%91%8A%E7%BE%A9%E5%8B%99%EF%BC%88PFIC).mp4</video:content_loc><video:duration>594</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/Master%20Presentation%20File-Mar-30-2025-02-48-58-9399-PM.png</image:loc><image:caption>Master 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information on understanding the tax, who</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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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>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/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/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-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>Master Presentation 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person filling out tax forms and consulting with a tax professional</image:caption><image:title>An image of a person filling out tax forms and consulting with a tax professional</image:title></image:image><lastmod>2024-07-24</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/are-you-required-to-file-fbar-cross-border-individuals-basic-information</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%E3%81%AE%E6%8F%90%E5%87%BA%E3%81%AF%E5%BF%85%E8%A6%81%E3%81%8B%3F%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E5%80%8B%E4%BA%BA%E5%9F%BA%E6%9C%AC%E6%83%85%E5%A0%B1.mp4/medium.jpg</video:thumbnail_loc><video:title>FBARの提出は必要か?クロスボーダー個人基本情報</video:title><video:description>FBARの提出は必要か?クロスボーダー個人基本情報</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%E3%81%AE%E6%8F%90%E5%87%BA%E3%81%AF%E5%BF%85%E8%A6%81%E3%81%8B%3F%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E5%80%8B%E4%BA%BA%E5%9F%BA%E6%9C%AC%E6%83%85%E5%A0%B1.mp4</video:content_loc><video:duration>532</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/AI-Generated%20Media/Images/The%20image%20shows%20a%20person%20filing%20their%20FBAR%20online%20through%20the%20Financial%20Crimes%20Enforcement%20Networks%20BSA%20EFiling%20System.jpeg</image:loc><image:caption>The image shows a person filing their FBAR online through the Financial Crimes Enforcement Networks BSA EFiling System</image:caption><image:title>The image shows a person filing their FBAR online through the Financial Crimes Enforcement Networks BSA EFiling 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><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>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/slash-your-irs-penalties-fbar-violation-tips</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_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/foreign%20financial%20accounts%20statements%20sitting%20on%20the%20desk.%20with%20foreign%20language.jpeg</image:loc><image:caption>foreign financial accounts statements sitting on the desk. with foreign language</image:caption><image:title>foreign financial accounts statements sitting on the desk. with foreign 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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><lastmod>2026-07-19</lastmod></url><url><loc>https://www.chiborder.com/ja/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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(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/%E5%87%BA%E5%9B%BD%E5%89%8D%E3%81%AB%E7%9F%A5%E3%81%A3%E3%81%A6%E3%81%8A%E3%81%8F%E3%81%B9%E3%81%8D5%E3%81%A4%E3%81%AE%E9%87%8D%E8%A6%81%E3%81%AA%E7%A8%8E%E5%8B%99%E7%9F%A5%E8%AD%98</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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(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>2025-10-11</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-to-submit-i-407</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20%E8%A8%98%E5%85%A5%E6%8F%90%E5%87%BA%E6%96%B9%E6%B3%95%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%E3%82%AC%E3%82%A4%E3%83%89.mp4/medium.jpg</video:thumbnail_loc><video:title>I-407 記入提出方法ステップバイステップガイド</video:title><video:description>I-407 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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%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 how to relinquish Green Card 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IRS Streamlined Offshore Program.</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>2024-06-09</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</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/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-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 File-Sep-27-2024-08-50-41-4041-PM</image:title></image:image><lastmod>2024-09-27</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/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/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><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/blog/w-8ben-how-to-fill-out</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/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20desk%20with%20an%20open%20IRS%20Form%20W8BEN%20partially%20filled%20out%20with%20clear%20handwriting%20Beside%20the%20form%20a%20laptop%20displays%20a%20taxrelated%20website%20with%20relevant%20information%20about%20the%20forms%20purpose%20and%20instr.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a desk with an open IRS Form W8BEN partially filled out with clear handwriting Beside the form a laptop displays a taxrelated website with relevant information about the forms purpose and instr</image:caption><image:title>The image depicts a neatly organized workspace featuring a desk with an open IRS Form W8BEN partially filled out with clear handwriting Beside the form a laptop displays a taxrelated website with relevant information about the forms purpose and instr</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>2025-12-12</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/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/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><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/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/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/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/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><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/blog/retirement-tax-strategies-for-us-citizens-moving-to-southeast-asia</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/image-png-Apr-21-2025-12-37-12-8053-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-37-12-8053-AM</image:caption><image:title>image-png-Apr-21-2025-12-37-12-8053-AM</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-Apr-21-2025-12-47-27-1736-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-47-27-1736-AM</image:caption><image:title>image-png-Apr-21-2025-12-47-27-1736-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-35-54-0374-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-35-54-0374-AM</image:caption><image:title>image-png-Apr-21-2025-12-35-54-0374-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20elderly%20white%20man%20with%20glasses%20and%20a%20a%20blue%20shirt%20in%20a%20relatively%20bright%20room%20is%20writing%20in%20a%20notebook%20with%20bold%20tile%20Retirement%20Tax%20Strategies%20for%20US%20Citizens%20Movign%20to%20Southeast%20Asia%20He%20was%20born%20in%20the%20US%20but%20retired%20in%20a%20resort%20town%20in%20Thailand-3.jpeg</image:loc><image:caption>An elderly white man with glasses and a a blue shirt in a relatively bright room is writing in a notebook with bold tile Retirement Tax Strategies for US Citizens Movign to Southeast Asia He was born in the US but retired in a resort town in Thailand-3</image:caption><image:title>An elderly white man with glasses and a a blue shirt in a relatively bright room is writing in a notebook with bold tile Retirement Tax Strategies for US Citizens Movign to Southeast Asia He was born in the US but retired in a resort town in Thailand-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/image-png-Apr-21-2025-12-45-44-8139-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-45-44-8139-AM</image:caption><image:title>image-png-Apr-21-2025-12-45-44-8139-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-44-16-7591-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-44-16-7591-AM</image:caption><image:title>image-png-Apr-21-2025-12-44-16-7591-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-39-22-2879-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-39-22-2879-AM</image:caption><image:title>image-png-Apr-21-2025-12-39-22-2879-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-48-22-1201-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-48-22-1201-AM</image:caption><image:title>image-png-Apr-21-2025-12-48-22-1201-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-51-40-6612-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-51-40-6612-AM</image:caption><image:title>image-png-Apr-21-2025-12-51-40-6612-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-43-49-1623-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-43-49-1623-AM</image:caption><image:title>image-png-Apr-21-2025-12-43-49-1623-AM</image:title></image:image><lastmod>2025-08-15</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/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%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/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%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><lastmod>2024-07-22</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/i-407-filing-date-clarification-when-does-u.s.-tax-residency-actually-end</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:caption><image:title>ChatGPT Image Sep 27, 2025, 06_55_51 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/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>2025-09-28</lastmod></url><url><loc>https://www.chiborder.com/es/blog/navigate-pfic-tax-by-taking-advantage-of-available-elections</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-07-2024-03-47-52-8444-PM.png</image:loc><image:caption>Master Presentation File-Nov-07-2024-03-47-52-8444-PM</image:caption><image:title>Master Presentation File-Nov-07-2024-03-47-52-8444-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/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>2024-11-07</lastmod></url><url><loc>https://www.chiborder.com/blog/smart-strategies-to-lower-your-exit-tax-burden</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/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20reviewing%20financial%20documents%20and%20strategizing%20ways%20to%20lower%20their%20exit%20tax%20burden.jpeg</image:loc><image:caption>An image of a person reviewing financial documents and strategizing ways to lower their exit tax burden</image:caption><image:title>An image of a person reviewing financial documents and strategizing ways to lower their exit tax burden</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>2025-07-03</lastmod></url><url><loc>https://www.chiborder.com/ja/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/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><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><lastmod>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/ar/success-story</loc><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><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/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>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/minimize-taxes-when-renouncing-us-citizenship-or-abandoning-green-card</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/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20map%20with%20various%20routes%20and%20paths%20marked%20out%2c%20surrounded%20by%20dollar%20signs%20and%20tax%20forms..jpeg</image:loc><image:caption>An image of a map with various routes and paths marked out, surrounded by dollar signs and tax forms.</image:caption><image:title>An image of a map with various routes and paths marked out, surrounded by dollar signs and tax 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/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>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/es/blog/us-tax-duties-after-renouncing-permanent-residency</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4/medium.jpg</video:thumbnail_loc><video:title>US Tax Duties After Renouncing Permanent Residency</video:title><video:description>US Tax Duties After Renouncing Permanent Residency</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4</video:content_loc><video:duration>252</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/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>An image of a person filling out tax forms and consulting with a tax professional</image:caption><image:title>An image of a person filling out tax forms and consulting with a tax professional</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>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/blog/a-simple-guide-what-are-the-delinquent-international-information-returns-submission-procedures-diirsp</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><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20serene%20office%20environment%20with%20a%20large%20wooden%20desk%20positioned%20next%20to%20a%20window%20that%20allows%20natural%20light%20to%20flood%20the%20ro-1.png</image:loc><image:caption>isometric The image depicts a serene office environment with a large wooden desk positioned next to a window that allows natural light to flood the ro-1</image:caption><image:title>isometric The image depicts a serene office environment with a large wooden desk positioned next to a window that allows natural light to flood the ro-1</image:title></image:image><lastmod>2025-11-27</lastmod></url><url><loc>https://www.chiborder.com/pl/streamlined-expat-tax-compliance-services-chi-border-inc</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/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><lastmod>2026-07-17</lastmod></url></urlset>