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of.</image:title></image:image><lastmod>2024-06-08</lastmod></url><url><loc>https://www.chiborder.com/ko/pricing</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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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- 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(1)</image:title></image:image><lastmod>2025-08-14</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 foreign person living in the US got scared after finding out that he had to report his foreign bank accounts but did not do so by receiving a notice from the IRS-Jul-26-2025-03-03-22-7686-PM</image:caption><image:title>A foreign person living in the US 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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><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/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/ja/blog/us-llc-taxation-simplified-for-non-resident-investors</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/Generated%20Blog%20Post%20Images/An%20intricate%20map%20of%20the%20tax%20landscape%20with%20various%20paths%20and%20obstacles%2c%20with%20a%20magnifying%20glass%20highlighting%20key%20points%20for%20non-resident%20investors%20in%20a%20US%20LLC..jpeg</image:loc><image:caption>An 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on taxation process, reporting requirements, pote</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>2024-07-10</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/planning-for-giving-up-your-greencard</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Three%20Essential%20Check%20Points%20before%20You%20Give%20Up%20your%20Green%20Card.mp4/medium.jpg</video:thumbnail_loc><video:title>Three Essential Check Points before You Give Up your Green Card</video:title><video:description>Three Essential Check Points before 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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/ja/blog/%E3%82%B0%E3%83%AA%E3%83%BC%E3%83%B3%E3%82%AB%E3%83%BC%E3%83%89%E6%94%BE%E6%A3%84%E3%81%A8%E7%A8%8E%E5%8B%99%E3%83%AA%E3%82%B9%E3%82%AF%E5%AE%8C%E5%85%A8%E3%82%AC%E3%82%A4%E3%83%89</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Abandoning%20Green%20Card%20JPN.mp4/medium.jpg</video:thumbnail_loc><video:title>Abandoning Green Card JPN</video:title><video:description>Abandoning Green Card JPN</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Abandoning%20Green%20Card%20JPN.mp4</video:content_loc><video:duration>996</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/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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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><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-09-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/step-by-step-guide-about-setting-up-cross-border-lifestyle.-your-taxes-residence-social-security-taxes-gift-taxes-and-living-trust-for-americans</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>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/services</loc><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/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_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy_house_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/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/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-1.png</image:loc><image:caption>Master Presentation File-1</image:caption><image:title>Master Presentation File-1</image:title></image:image><lastmod>2024-09-18</lastmod></url><url><loc>https://www.chiborder.com/blog/navigate-pfic-tax-by-taking-advantage-of-available-elections</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/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 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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-Mar-23-2025-09-08-18-0206-PM.png</image:loc><image:caption>Master Presentation File-Mar-23-2025-09-08-18-0206-PM</image:caption><image:title>Master Presentation File-Mar-23-2025-09-08-18-0206-PM</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/uncovering-irs-foreign-account-reporting</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/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/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/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 image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:caption><image:title>The image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/ja/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/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/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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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- 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(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 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hand</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-irs-guidelines-for-nonrecognition-of-gain-or-loss-on-contribution-to-a-partnership</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/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20contributing%20property%20to%20a%20partnership%2c%20with%20IRS%20guidelines%20for%20nonrecognition%20of%20gain%20or%20loss%20being%20a%20key%20consideration.jpeg</image:loc><image:caption>The image is of a person contributing property to a partnership, with IRS guidelines for nonrecognition of gain or loss being a key consideration</image:caption><image:title>The image is of a person contributing property to a partnership, with IRS guidelines for nonrecognition of gain or loss being a key consideration</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-09-10</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-foreign-entity-classification-for-us-tax-purposes</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20intricate%20web%20of%20interconnected%20tax%20and%20entity%20classification%20information.jpeg</image:loc><image:caption>An intricate web of interconnected tax and entity classification information</image:caption><image:title>An intricate web of interconnected tax and entity classification information</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/%E7%B1%B3%E5%9B%BD%E7%B1%8D%E5%8F%96%E5%BE%97%E3%81%AB%E3%82%88%E3%82%8A%E9%9D%9E%E6%B0%B8%E4%BD%8F%E8%80%85%E3%81%AB%E6%97%A5%E6%9C%AC%EF%BC%95%E5%B9%B4%E4%BB%A5%E5%86%85%E6%BB%9E%E3%81%AB%E3%81%A6%E3%81%AE%E8%B3%A2%E3%81%84%E7%A8%8E%E9%87%91%E5%AF%BE%E7%AD%96</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/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20discussing%20tax%20strategies%20for%20nonresidents%20in%20Japan%20after%20obtaining%20American%20citizenship.jpeg</image:loc><image:caption>An image of a person discussing tax strategies for nonresidents in Japan after obtaining American citizenship</image:caption><image:title>An image of a person discussing tax strategies for nonresidents in Japan after obtaining American citizenship</image:title></image:image><lastmod>2024-07-18</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- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%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/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/ja/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 infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:title></image:image><lastmod>2025-10-11</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><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/when%20Asian%20foreign%20partners%20contribute%20property%20to%20U.jpeg</image:loc><image:caption>when Asian foreign partners contribute property to U</image:caption><image:title>when Asian foreign partners contribute property to 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(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/avoiding-pitfalls-in-streamlined-filing-compliance</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/The%20image%20is%20of%20a%20person%20carefully%20reviewing%20financial%20documents%20and%20filing%20tax%20forms%20with%20a%20focused%20expression.jpeg</image:loc><image:caption>The image is of a person carefully reviewing financial documents and filing tax forms 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The</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>2025-12-01</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E6%97%A5%E7%B1%B3%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E7%94%9F%E6%B4%BB%E3%81%A8%E7%A8%8E%E9%87%91%E5%AF%BE%E7%AD%96</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- 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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/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- 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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><lastmod>2025-11-01</lastmod></url><url><loc>https://www.chiborder.com/blog/domicile-and-residency-for-cross-border-individuals-and-their-families-under-tax-perspective</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Domicile%20And%20Residency%20For%20Cross%20Border%20Individuals%20And%20Their%20Families%20Under%20US%20Tax%20Perspective.mp4/medium.jpg</video:thumbnail_loc><video:title>Domicile And Residency For Cross Border Individuals And Their Families Under US Tax Perspective</video:title><video:description>Domicile And Residency For Cross Border Individuals And Their Families Under US Tax 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Instructions-1</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/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-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><lastmod>2025-08-14</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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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/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>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/fbar%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3%E3%81%AF%E3%81%AA%E3%81%9C10%E5%80%8D%E4%BB%A5%E4%B8%8A-%E9%81%95%E3%81%86-willfulness-%E3%81%AE%E5%A2%83%E7%95%8C%E7%B7%9A%E3%82%92%E5%BE%B9%E5%BA%95%E8%A7%A3%E8%AA%AC%E3%83%BC%E6%9C%80%E6%82%AA%E3%81%AE%E4%BA%8B%E6%85%8B%E3%82%92%E9%81%BF%E3%81%91%E3%82%8B</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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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/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- 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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>2025-07-17</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/blog/why-foreign-death-certificates-may-not-suffice-for-us-estates</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/US%20Citizen%20Death%20Abroad.png</image:loc><image:caption>US Citizen Death Abroad</image:caption><image:title>US Citizen Death Abroad</image:title></image:image><lastmod>2026-08-01</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 image shows a complex flowchart detailing the intricacies of PFIC tax regulations for US 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PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 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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/blog/life-insurance-trusts-for-u.s.-non-residents-with-substantial-u.s.-situs-assets</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20serene%20office%20environment%20with%20a%20sleek%20wooden%20desk%20positioned%20against%20a%20wall%20adorned%20with%20framed%20certificates%20and%20diplomas%20On%20the%20desk%20an%20open%20laptop%20displays%20a%20digital%20document%20titled%20Life%20Insurance%20Trusts%20for%20US%20NonResidents%20wit.png</image:loc><image:caption>The image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:caption><image:title>The image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-09-13</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-us-trade-of-business-and-permanent-establishment</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/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 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langua</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/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>2025-09-06</lastmod></url><url><loc>https://www.chiborder.com/blog/mastering-check-the-box-election-rules-for-your-business-in-the-us</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- 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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/es/blog/the-impact-of-us-exit-tax-on-green-card-holders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/US%20exit%20tax%20brog%20image%20(1)-1.png</image:loc><image:caption>US exit tax 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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>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/migration/zh-cn/knowledge-base</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-07-26</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD-%E3%83%8B%E3%83%A5%E3%83%BC%E3%82%B8%E3%83%BC%E3%83%A9%E3%83%B3%E3%83%89%E5%9C%A8%E4%BD%8F%E3%81%AE%E7%B1%B3%E5%9B%BD%E4%BA%BA%E5%A4%AB%E5%A6%BB%E3%82%92fbar%E9%81%95%E5%8F%8D%E3%81%A7%E6%8F%90%E8%A8%B4</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/AI-Generated%20Media/Images/anime%20The%20image%20depicts%20a%20courtroom%20setting%20where%20a%20judge%20presides%20over%20a%20case%20involving%20two%20American%20citizens%20living%20in%20New%20Zealand%20%20The%20room%20is%20fill-1.png</image:loc><image:caption>anime The image depicts a courtroom setting where a judge presides over a case involving two American citizens living in New Zealand  The room is fill-1</image:caption><image:title>anime The image depicts a courtroom setting where a judge presides over a case involving two American citizens living in New Zealand  The room is fill-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>2025-11-22</lastmod></url><url><loc>https://www.chiborder.com/ja/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/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><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/es/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/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/44867386/362(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/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/how-non-resident-workers-can-avoid-us-income-tax</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20diverse%20group%20of%20non-resident%20workers%20smiling%20and%20gathered%20around%20a%20table%20filled%20with%20tax%20documents%20and%20calculators..jpeg</image:loc><image:caption>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:caption><image:title>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</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%20working%20on%20tax%20forms%20and%20paperwork%20related%20to%20US%20income%20tax%20for%20nonresident%20workers.jpeg</image:loc><image:caption>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:caption><image:title>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</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><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/%E6%A3%9A%E3%81%BC%E3%81%9F%E8%A6%8F%E5%AE%9A%E7%84%A1%E5%8A%B9%E5%8C%96%E3%81%A7%E5%A4%89%E3%82%8F%E3%82%8B%E3%82%BD%E3%83%BC%E3%82%B7%E3%83%A3%E3%83%AB%E3%82%BB%E3%82%AD%E3%83%A5%E3%83%AA%E3%83%86%E3%82%A3%E5%88%B6%E5%BA%A6</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/WEP%20Provision%20Elimination%20.png</image:loc><image:caption>WEP Provision Elimination </image:caption><image:title>WEP Provision Elimination </image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-03-09</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-to-calculate-the-foreign-tax-credit-limitation-formula</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-04-2024-08-57-14-0030-PM.png</image:loc><image:caption>Master Presentation File-Oct-04-2024-08-57-14-0030-PM</image:caption><image:title>Master Presentation File-Oct-04-2024-08-57-14-0030-PM</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- (1)</image:title></image:image><lastmod>2024-10-04</lastmod></url><url><loc>https://www.chiborder.com/fr/help</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>2026-06-18</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- (1)</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/blog/us-llc-taxation-simplified-for-non-resident-investors</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/An%20intricate%20map%20of%20the%20tax%20landscape%20with%20various%20paths%20and%20obstacles%2c%20with%20a%20magnifying%20glass%20highlighting%20key%20points%20for%20non-resident%20investors%20in%20a%20US%20LLC..jpeg</image:loc><image:caption>An intricate map of the tax landscape with various paths and obstacles, with a magnifying glass highlighting key points for non-resident investors in a US LLC.</image:caption><image:title>An intricate map of the tax landscape with various paths and obstacles, with a magnifying glass highlighting key points for non-resident investors in a US LLC.</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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%20complex%20tax%20landscape%20for%20nonresident%20investors%20in%20a%20US%20LLC%2c%20with%20detailed%20information%20on%20taxation%20process%2c%20reporting%20requirements%2c%20pote.jpeg</image:loc><image:caption>An image of a complex tax landscape for nonresident investors in a US LLC, with detailed information on taxation process, reporting requirements, pote</image:caption><image:title>An image of a complex tax landscape for nonresident investors in a US LLC, with detailed information on taxation process, reporting requirements, pote</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-source-rules-for-f-1-student-income</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-18-2024-09-12-03-2861-PM.png</image:loc><image:caption>Master Presentation File-Oct-18-2024-09-12-03-2861-PM</image:caption><image:title>Master Presentation File-Oct-18-2024-09-12-03-2861-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</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/zh-cn/blog/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Green%20Card%20Holder%E2%80%99s%20Top%205%20Tax%20Tips%20(1200%20x%20627%20px)%20(1).png</image:loc><image:caption>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:caption><image:title>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><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>2025-07-04</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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/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 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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/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20Form%20I407%20being%20filled%20out%20and%20submitted%2c%20with%20detailed%20instructions%20on%20how%20to%20relinquish%20Green%20Card%20status.jpeg</image:loc><image:caption>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:caption><image:title>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</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/blog/key-exceptions-in-pfic-reporting-you-should-know</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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%20features%20a%20wellorganized%20desk%20set%20against%20a%20softfocus%20background%20of%20a%20modern%20office.jpeg</image:loc><image:caption>The image features a wellorganized desk set against a softfocus background of a modern office</image:caption><image:title>The image features a wellorganized desk set against a softfocus background of a modern office</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog</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/undraw_blogging_re_kl0d.svg</image:loc><image:caption>undraw_blogging_re_kl0d</image:caption><image:title>undraw_blogging_re_kl0d</image:title></image:image><lastmod>2026-08-01</lastmod></url><url><loc>https://www.chiborder.com/ar/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><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/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/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/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/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><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>2026-07-22</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/roth-ira-abroad-tax-rules-for-green-card-holders-or-ex-green-card-holders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (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/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country.png</image:loc><image:caption>You May Lose the Benefits of Roth IRA if you move to a foreign country</image:caption><image:title>You May Lose the Benefits of Roth IRA if you move to a foreign country</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><lastmod>2024-05-14</lastmod></url><url><loc>https://www.chiborder.com/migration/en/knowledge-base/top-7-u.s.-tax-knowledge-that-cross-border-professionals-must-know</loc><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/fr/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/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/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/blog/failuer-to-file-form-8333-does-not-waive-the-benefits-of-the-tie-breaker-rule-of-tax-treaty</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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-Jan-09-2025-09-24-42-8777-PM.png</image:loc><image:caption>Master Presentation File-Jan-09-2025-09-24-42-8777-PM</image:caption><image:title>Master Presentation 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(1)</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%20contributing%20property%20to%20a%20partnership%2c%20with%20IRS%20guidelines%20for%20nonrecognition%20of%20gain%20or%20loss%20being%20a%20key%20consideration.jpeg</image:loc><image:caption>The image is of a person contributing property to a partnership, with IRS guidelines for nonrecognition of gain or loss being a key consideration</image:caption><image:title>The image is of a person contributing property to a partnership, with IRS guidelines for nonrecognition of gain or loss being a key consideration</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>2025-07-08</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/ko/about</loc><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/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.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/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/migration/es/knowledge-base</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/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/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 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taxes</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>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/blog/when-does-your-residency-starts-under-the-green-card-test</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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%20holding%20a%20Green%20Card%20with%20a%20plane%20flying%20in%20the%20background.jpeg</image:loc><image:caption>The image is of a person holding a Green Card with a plane flying in the background</image:caption><image:title>The image is of a person 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image features a serene landscape typical of an Asian countryside showcasing rolling green hills under a bright blue sky In the foreground a couple of older adults an American man and an Asian woman are seated on a wooden bench engaged in a thoug-1</image:caption><image:title>The image features a serene landscape typical of an Asian countryside showcasing rolling green hills under a bright blue sky In the foreground a couple of older adults an American man and an Asian woman are seated on a wooden bench engaged in a thoug-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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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- 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_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/hi/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/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/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/44867386/2.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/blog/is-10-year-period-rule-still-applicable-navigating-us-tax-expatriation-rules-sections-877-and-877a</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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-Dec-24-2024-04-19-57-5931-PM.png</image:loc><image:caption>Master Presentation File-Dec-24-2024-04-19-57-5931-PM</image:caption><image:title>Master Presentation File-Dec-24-2024-04-19-57-5931-PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/pricing</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><lastmod>2026-08-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/gilti-mechanism.-how-to-calculate-your-gilti-tax</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-02-2024-01-06-09-7460-AM.png</image:loc><image:caption>Master Presentation File-Nov-02-2024-01-06-09-7460-AM</image:caption><image:title>Master Presentation File-Nov-02-2024-01-06-09-7460-AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/ko/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/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/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/us-gift-tax-filing-requirements-for-cross-border-individuals</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/This%20image%20shows%20a%20detailed%20guide%20on%20US%20Gift%20Tax%20Filing%20Requirements%20for%20Cross%20Border%20Individuals%2c%20including%20information%20on%20understanding%20the%20tax%2c%20who.jpeg</image:loc><image:caption>This image shows a detailed guide on US Gift Tax Filing Requirements for Cross Border Individuals, including information on understanding the tax, who</image:caption><image:title>This image shows a detailed guide on US Gift Tax Filing Requirements for Cross Border Individuals, including 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- (1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-08-19</lastmod></url><url><loc>https://www.chiborder.com/es/blog</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_blogging_re_kl0d.svg</image:loc><image:caption>undraw_blogging_re_kl0d</image:caption><image:title>undraw_blogging_re_kl0d</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>2024-06-10</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/decoding-the-rule-under-the-us-tax-law-green-card-holders-last-day-as-us-resident</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/An%20image%20of%20a%20green%20card%20holder%20filing%20Form%20I407%20with%20the%20U.jpeg</image:loc><image:caption>An image of a green card holder filing Form I407 with the U</image:caption><image:title>An image of a green card holder filing Form I407 with 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/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%20packing%20their%20belongings%20in%20a%20suitcase%2c%20with%20a%20calendar%20showing%20the%20date%20marked%20as%20their%20final%20day%20in%20the%20US..jpeg</image:loc><image:caption>A person holding a green card packing their belongings in a suitcase, with a calendar showing the date marked as their final day in the US.</image:caption><image:title>A person holding a green card packing their belongings in a suitcase, with a calendar showing the date marked as their final day in the US.</image:title></image:image><lastmod>2024-06-27</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/estate-tax-rules-for-non-us-citizen-spouses</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-Feb-16-2025-08-34-20-2115-PM.png</image:loc><image:caption>Master Presentation File-Feb-16-2025-08-34-20-2115-PM</image:caption><image:title>Master Presentation File-Feb-16-2025-08-34-20-2115-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><lastmod>2025-02-19</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/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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detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>2025-10-11</lastmod></url><url><loc>https://www.chiborder.com/de/</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-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 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(1)</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%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><lastmod>2025-09-28</lastmod></url><url><loc>https://www.chiborder.com/pt/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/de/help</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>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/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/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>2025-06-15</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><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/dual-citizenship-tax-guide</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- 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taxes</image:title></image:image><lastmod>2024-08-01</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- 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