<?xml version='1.0' encoding='UTF-8'?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:video="http://www.google.com/schemas/sitemap-video/1.1" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1"><url><loc>https://www.chiborder.com/how-it-works</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undrawagreementred4dv</image:caption><image:title>undrawagreementred4dv</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undrawdatepickerrer0p8</image:caption><image:title>undrawdatepickerrer0p8</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_meeting_re_i53h.svg</image:loc><image:caption>undrawmeetingrei53h</image:caption><image:title>undrawmeetingrei53h</image:title></image:image><lastmod>2025-12-24</lastmod></url><url><loc>https://www.chiborder.com/ko/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/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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>AnimageofapersondiscussingtaxstrategiesfornonresidentsinJapanafterobtainingAmericancitizenship</image:caption><image:title>AnimageofapersondiscussingtaxstrategiesfornonresidentsinJapanafterobtainingAmericancitizenship</image:title></image:image><lastmod>2024-07-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/i-407-filing-date-clarification-when-does-u.s.-tax-residency-actually-end</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>ChatGPTImageSep272025065551PM</image:caption><image:title>ChatGPTImageSep272025065551PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-09-28</lastmod></url><url><loc>https://www.chiborder.com/ko/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 You Give Up your Green Card</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Three%20Essential%20Check%20Points%20before%20You%20Give%20Up%20your%20Green%20Card.mp4</video:content_loc><video:duration>316</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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%20considering%20giving%20up%20their%20U.jpeg</image:loc><image:caption>AnimageofapersonconsideringgivinguptheirU</image:caption><image:title>AnimageofapersonconsideringgivinguptheirU</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/migration/ko/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</image:title></image:image><lastmod>2026-01-08</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/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/migration/ja/knowledge-base/kb-search-results</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E6%97%A5%E7%B1%B3%E4%BA%8C%E9%87%8D%E5%9B%BD%E7%B1%8D%E3%81%AE%E6%9C%AA%E6%9D%A5%E4%BA%88%E6%B8%AC%E3%81%A8%E3%81%9D%E3%81%AE%E5%8F%AF%E8%83%BD%E6%80%A7</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>AnimageofapersonwithdualJapaneseandAmericancitizenshipfacinglegalandsocialchallengesaswellasfutureprospectsisexplored</image:caption><image:title>AnimageofapersonwithdualJapaneseandAmericancitizenshipfacinglegalandsocialchallengesaswellasfutureprospectsisexplored</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/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/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country.png</image:loc><image:caption>YouMayLosetheBenefitsofRothIRAifyoumovetoaforeigncountry</image:caption><image:title>YouMayLosetheBenefitsofRothIRAifyoumovetoaforeigncountry</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-05-14</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>MasterPresentationFileOct0420240857140030PM</image:caption><image:title>MasterPresentationFileOct0420240857140030PM</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2024-10-04</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E5%B8%B0%E5%9B%BD%E5%BE%8C%E3%82%82%E6%88%90%E9%95%B7%E3%82%92%E7%B6%9A%E3%81%91%E3%82%8B401k%E3%81%AE%E8%B3%A2%E3%81%84%E9%81%8B%E7%94%A8%E6%B3%95</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/How%20to%20Manage%20Your%20401(k)%20after%20Abandoning%20Your%20GC%20JPN.mp4/medium.jpg</video:thumbnail_loc><video:title>How to Manage Your 401(k) after Abandoning Your GC JPN</video:title><video:description>How to Manage Your 401(k) after Abandoning Your GC JPN</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/How%20to%20Manage%20Your%20401(k)%20after%20Abandoning%20Your%20GC%20JPN.mp4</video:content_loc><video:duration>1088</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20managing%20and%20growing%20401k%20assets%20even%20after%20returning%20home%20from%20abroad.jpeg</image:loc><image:caption>Animageofmanagingandgrowing401kassetsevenafterreturninghomefromabroad</image:caption><image:title>Animageofmanagingandgrowing401kassetsevenafterreturninghomefromabroad</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-08-01</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/are-gifts-from-non-us-citizens-taxable</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/a%20gift%20from%20Asian%20parents%20money%20or%20real%20estate%20in%20home%20country.jpeg</image:loc><image:caption>agiftfromAsianparentsmoneyorrealestateinhomecountry</image:caption><image:title>agiftfromAsianparentsmoneyorrealestateinhomecountry</image:title></image:image><lastmod>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/83b-election%E3%81%AE%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88-%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP2483B</image:caption><image:title>sEP2483B</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/migration/en/knowledge-base/kb-404</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>pexelsrdnestockproject5637572112</image:caption><image:title>pexelsrdnestockproject5637572112</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>pexelsrdnestockproject5637572111</image:caption><image:title>pexelsrdnestockproject5637572111</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/us-foreign-tax-credit-carries-forward</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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-Oct-10-2024-09-18-00-9760-PM.png</image:loc><image:caption>MasterPresentationFileOct1020240918009760PM</image:caption><image:title>MasterPresentationFileOct1020240918009760PM</image:title></image:image><lastmod>2024-10-10</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/how-to-calculate-the-foreign-tax-credit-limitation-formula</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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-Oct-04-2024-08-57-14-0030-PM.png</image:loc><image:caption>MasterPresentationFileOct0420240857140030PM</image:caption><image:title>MasterPresentationFileOct0420240857140030PM</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-10-04</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-source-rules-for-f-1-student-income</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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-Oct-18-2024-09-12-03-2861-PM.png</image:loc><image:caption>MasterPresentationFileOct1820240912032861PM</image:caption><image:title>MasterPresentationFileOct1820240912032861PM</image:title></image:image><lastmod>2024-11-02</lastmod></url><url><loc>https://www.chiborder.com/blog/comprehensive-guide-to-the-streamlined-foreign-offshore-procedures-sfop</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/us-exit-tax-mastering-net-asset-value-calculation-a-complete-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Dec-25-2024-06-52-38-7590-PM.png</image:loc><image:caption>MasterPresentationFileDec2520240652387590PM</image:caption><image:title>MasterPresentationFileDec2520240652387590PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-12-25</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/image-png-Apr-21-2025-12-37-12-8053-AM.png</image:loc><image:caption>imagepngApr2120251237128053AM</image:caption><image:title>imagepngApr2120251237128053AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-48-22-1201-AM.png</image:loc><image:caption>imagepngApr2120251248221201AM</image:caption><image:title>imagepngApr2120251248221201AM</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>imagepngApr2120251247271736AM</image:caption><image:title>imagepngApr2120251247271736AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-51-40-6612-AM.png</image:loc><image:caption>imagepngApr2120251251406612AM</image:caption><image:title>imagepngApr2120251251406612AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-44-16-7591-AM.png</image:loc><image:caption>imagepngApr2120251244167591AM</image:caption><image:title>imagepngApr2120251244167591AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-45-44-8139-AM.png</image:loc><image:caption>imagepngApr2120251245448139AM</image:caption><image:title>imagepngApr2120251245448139AM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>AnelderlywhitemanwithglassesandaablueshirtinarelativelybrightroomiswritinginanotebookwithboldtileRetirementTaxStrategiesforUSCitizensMovigntoSoutheastAsiaHewasbornintheUSbutretiredinaresorttowninThailand3</image:caption><image:title>AnelderlywhitemanwithglassesandaablueshirtinarelativelybrightroomiswritinginanotebookwithboldtileRetirementTaxStrategiesforUSCitizensMovigntoSoutheastAsiaHewasbornintheUSbutretiredinaresorttowninThailand3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-43-49-1623-AM.png</image:loc><image:caption>imagepngApr2120251243491623AM</image:caption><image:title>imagepngApr2120251243491623AM</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>imagepngApr2120251235540374AM</image:caption><image:title>imagepngApr2120251235540374AM</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-21-2025-12-39-22-2879-AM.png</image:loc><image:caption>imagepngApr2120251239222879AM</image:caption><image:title>imagepngApr2120251239222879AM</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/blog/form-2555-qualifying-for-the-physical-presence-test-a-guide-for-expats</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/us-life-time-gift-tax-exemption-and-us-domicile-concept-for-cross-border-individuals-and-their-families</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%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%E8%80%85%E3%81%AE%E8%B4%88%E4%B8%8E%E3%81%A8%E7%9B%B8%E7%B6%9A%E3%83%BC%E7%B1%B3%E5%9B%BD%E7%94%9F%E6%B6%AF%E9%9D%9E%E8%AA%B2%E7%A8%8E%E6%9E%A0%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B.mp4/medium.jpg</video:thumbnail_loc><video:title>クロスボーダー生活者の贈与と相続ー米国生涯非課税枠を利用する</video:title><video:description>クロスボーダー生活者の贈与と相続ー米国生涯非課税枠を利用する</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%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%E8%80%85%E3%81%AE%E8%B4%88%E4%B8%8E%E3%81%A8%E7%9B%B8%E7%B6%9A%E3%83%BC%E7%B1%B3%E5%9B%BD%E7%94%9F%E6%B6%AF%E9%9D%9E%E8%AA%B2%E7%A8%8E%E6%9E%A0%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B.mp4</video:content_loc><video:duration>351</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20intricate%20web%20of%20legal%20and%20tax%20concepts%20intertwined%20to%20ensure%20maximum%20tax%20savings%20and%20legal%20compliance%20for%20crossborder%20individuals%20and%20their%20famili.jpeg</image:loc><image:caption>Anintricateweboflegalandtaxconceptsintertwinedtoensuremaximumtaxsavingsandlegalcomplianceforcrossborderindividualsandtheirfamili</image:caption><image:title>Anintricateweboflegalandtaxconceptsintertwinedtoensuremaximumtaxsavingsandlegalcomplianceforcrossborderindividualsandtheirfamili</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2024-08-20</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/abandoning-green-card-status-process</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/an%20image%20of%20green%20card%2c%20tax%20form%208854%20and%20I407%20%2c%20a%20family%20of%20moving.jpeg</image:loc><image:caption>animageofgreencardtaxform8854andI407afamilyofmoving</image:caption><image:title>animageofgreencardtaxform8854andI407afamilyofmoving</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>2024-07-18</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/i-407-filing-date-clarification-when-does-u.s.-tax-residency-actually-end</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPTImageSep272025065551PM</image:caption><image:title>ChatGPTImageSep272025065551PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-09-27</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/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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>362e1A</image:caption><image:title>362e1A</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/streamline-your-offshore-compliance-with-sdop</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOPblogimage</image:caption><image:title>SDOPblogimage</image:title></image:image><lastmod>2024-06-05</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-06-14</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>WEPProvisionElimination</image:caption><image:title>WEPProvisionElimination</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-03-09</lastmod></url><url><loc>https://www.chiborder.com/ja/about</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/alex-azabache-Pbls4QFjVCA-unsplash.jpg</image:loc><image:caption>alexazabachePbls4QFjVCAunsplash</image:caption><image:title>alexazabachePbls4QFjVCAunsplash</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.webp</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/es/blog/dual-citizenship-tax-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>Animageofadetailedtaxguidefornavigatingtheimplicationsofdualcitizenshipontaxes</image:caption><image:title>Animageofadetailedtaxguidefornavigatingtheimplicationsofdualcitizenshipontaxes</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/ja/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/zh-cn/blog/reporting-foreign-gifts-irs-form-insights</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>ReportingForeignGiftstoIRS1200x628px1</image:caption><image:title>ReportingForeignGiftstoIRS1200x628px1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-05-28</lastmod></url><url><loc>https://www.chiborder.com/7ebf2661-8173-4e58-9399-9ba13ec0092c/-temporary-slug-b3aab5cb-929a-4b1d-bdde-75574a03862f</loc><lastmod>2025-02-27</lastmod></url><url><loc>https://www.chiborder.com/blog/cross-border-partnership-tax-guidelines-for-appreciated-property</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Sep-24%20Contribution%20to%20Foreign%20Partnership.png</image:loc><image:caption>Sep24ContributiontoForeignPartnership</image:caption><image:title>Sep24ContributiontoForeignPartnership</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-us-foreign-tax-credit-calculation-compared-to-foreign-tax-deduction</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-4.png</image:loc><image:caption>MasterPresentationFile4</image:caption><image:title>MasterPresentationFile4</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/es/blog/understand-dividends-received-deduction-245a</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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-1.png</image:loc><image:caption>MasterPresentationFile1</image:caption><image:title>MasterPresentationFile1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/pfic-reporting-for-u.s.-investors-with-foreign-mutual-funds-tax-strategies-amp-compliance-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-22-37-8689-AM.png</image:loc><image:caption>imagepngMay3120250122378689AM</image:caption><image:title>imagepngMay3120250122378689AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot20250530095902</image:caption><image:title>Screenshot20250530095902</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>imagepngMay3120250111407314AM</image:caption><image:title>imagepngMay3120250111407314AM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>imagepngMay3020250303042998PM</image:caption><image:title>imagepngMay3020250303042998PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-20-22-4972-AM.png</image:loc><image:caption>imagepngMay3120250120224972AM</image:caption><image:title>imagepngMay3120250120224972AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>imagepngMay3120250123164553AM</image:caption><image:title>imagepngMay3120250123164553AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>imagepngMay3120250124001501AM</image:caption><image:title>imagepngMay3120250124001501AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>imagepngMay3120250119245318AM</image:caption><image:title>imagepngMay3120250119245318AM</image:title></image:image><lastmod>2025-12-01</lastmod></url><url><loc>https://www.chiborder.com/es/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>MasterPresentationFileFeb1620250834202115PM</image:caption><image:title>MasterPresentationFileFeb1620250834202115PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-02-19</lastmod></url><url><loc>https://www.chiborder.com/ja-jp/services</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undrawbuyhousere8xq7</image:caption><image:title>undrawbuyhousere8xq7</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>undrawfilingsystemre56h6</image:caption><image:title>undrawfilingsystemre56h6</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undrawonlinepaymentsrey8f2</image:caption><image:title>undrawonlinepaymentsrey8f2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>undrawbuyhousean72</image:caption><image:title>undrawbuyhousean72</image:title></image:image><lastmod>2026-02-09</lastmod></url><url><loc>https://www.chiborder.com/blog/fbar-filing-life-insurance-cash-value-requirements</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%20Filing%20Life%20Insurance%20Cash%20Value%20Requirements.mp4/medium.jpg</video:thumbnail_loc><video:title>FBAR Filing Life Insurance Cash Value Requirements</video:title><video:description>FBAR Filing Life Insurance Cash Value Requirements</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%20Filing%20Life%20Insurance%20Cash%20Value%20Requirements.mp4</video:content_loc><video:duration>447</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20Asian%20person%20reviews%20the%20image%20of%20a%20detailed%20life%20insurance%20policy%20document%20with%20highlighted%20cash%20values%20and%20financial%20account%20details.jpeg</image:loc><image:caption>AnAsianpersonreviewstheimageofadetailedlifeinsurancepolicydocumentwithhighlightedcashvaluesandfinancialaccountdetails</image:caption><image:title>AnAsianpersonreviewstheimageofadetailedlifeinsurancepolicydocumentwithhighlightedcashvaluesandfinancialaccountdetails</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-08-12</lastmod></url><url><loc>https://www.chiborder.com/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>ReportingForeignGiftstoIRS1200x628px1</image:caption><image:title>ReportingForeignGiftstoIRS1200x628px1</image:title></image:image><lastmod>2024-06-14</lastmod></url><url><loc>https://www.chiborder.com/blog/avoiding-worldwide-taxation-legally-in-the-us-exempt-individual</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Exception%20to%20183%20Day%20Rule%20Eng%20Sub%20Chn.mp4/medium.jpg</video:thumbnail_loc><video:title>Exception to 183 Day Rule Eng Sub Chn</video:title><video:description>Exception to 183 Day Rule Eng Sub Chn</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Exception%20to%20183%20Day%20Rule%20Eng%20Sub%20Chn.mp4</video:content_loc><video:duration>185</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20map%20of%20the%20world%20with%20various%20routes%20highlighted%20in%20different%20colors%2c%20avoiding%20the%20United%20States..jpeg</image:loc><image:caption>AmapoftheworldwithvariousrouteshighlightedindifferentcolorsavoidingtheUnitedStates</image:caption><image:title>AmapoftheworldwithvariousrouteshighlightedindifferentcolorsavoidingtheUnitedStates</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20exploring%20strategic%20avenues%20to%20legally%20avoid%20worldwide%20taxation%20in%20the%20US%20as%20an%20exempt%20individual%2c%20specifically%20focusing%20on%20t.jpeg</image:loc><image:caption>TheimageisofapersonexploringstrategicavenuestolegallyavoidworldwidetaxationintheUSasanexemptindividualspecificallyfocusingont</image:caption><image:title>TheimageisofapersonexploringstrategicavenuestolegallyavoidworldwidetaxationintheUSasanexemptindividualspecificallyfocusingont</image:title></image:image><lastmod>2024-07-22</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-06-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/boost-your-us-foreign-tax-credit-as-a-cross-border-pro</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>ForeignTaxCredit1</image:caption><image:title>ForeignTaxCredit1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-07-13</lastmod></url><url><loc>https://www.chiborder.com/ja-jp/pricing</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-02-09</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/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>isometricTheimagedepictsawellorganizeddeskclutteredwithdocumentsrelatedtoUStaxcompliancefornonresidentaliensIntheforegroundahand</image:caption><image:title>isometricTheimagedepictsawellorganizeddeskclutteredwithdocumentsrelatedtoUStaxcompliancefornonresidentaliensIntheforegroundahand</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/us-tax-duties-after-renouncing-permanent-residency</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4/medium.jpg</video:thumbnail_loc><video:title>US Tax Duties After Renouncing Permanent Residency</video:title><video:description>US Tax Duties After Renouncing Permanent Residency</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4</video:content_loc><video:duration>252</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20a%20detailed%20and%20informative%20article%20or%20blog%20post%20about%20navigating%20US%20tax%20obligations%20after%20renouncing%20citizenship%2c%20including%20understanding.jpeg</image:loc><image:caption>TheimageisadetailedandinformativearticleorblogpostaboutnavigatingUStaxobligationsafterrenouncingcitizenshipincludingunderstanding</image:caption><image:title>TheimageisadetailedandinformativearticleorblogpostaboutnavigatingUStaxobligationsafterrenouncingcitizenshipincludingunderstanding</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>Animageofapersonfillingouttaxformsandconsultingwithataxprofessional</image:caption><image:title>Animageofapersonfillingouttaxformsandconsultingwithataxprofessional</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/blog/decoding-the-rule-under-the-us-tax-law-green-card-holders-last-day-as-us-resident</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Last%20Day%20as%20a%20Green%20Card%20Holder%20Eng%20Sub%20JPN%20.mp4/medium.jpg</video:thumbnail_loc><video:title>Last Day as a Green Card Holder Eng Sub JPN </video:title><video:description>Last Day as a Green Card Holder Eng Sub JPN </video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Last%20Day%20as%20a%20Green%20Card%20Holder%20Eng%20Sub%20JPN%20.mp4</video:content_loc><video:duration>237</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/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>ApersonholdingagreencardpackingtheirbelongingsinasuitcasewithacalendarshowingthedatemarkedastheirfinaldayintheUS</image:caption><image:title>ApersonholdingagreencardpackingtheirbelongingsinasuitcasewithacalendarshowingthedatemarkedastheirfinaldayintheUS</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>AnimageofagreencardholderfilingFormI407withtheU</image:caption><image:title>AnimageofagreencardholderfilingFormI407withtheU</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/ko/contact</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-11</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/domicile-and-residency-for-cross-border-individuals-and-their-families-under-tax-perspective</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E7%B1%B3%E5%9B%BD%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%A8%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E8%A6%B3%E7%82%B9%E3%81%8B%E3%82%89%E3%83%89%E3%83%9F%E3%82%B5%E3%82%A4%E3%83%AB%E3%82%92%E7%90%86%E8%A7%A3%E3%81%99%E3%82%8B.mp4/medium.jpg</video:thumbnail_loc><video:title>米国贈与税と相続税の観点からドミサイルを理解する</video:title><video:description>米国贈与税と相続税の観点からドミサイルを理解する</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E7%B1%B3%E5%9B%BD%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%81%A8%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E8%A6%B3%E7%82%B9%E3%81%8B%E3%82%89%E3%83%89%E3%83%9F%E3%82%B5%E3%82%A4%E3%83%AB%E3%82%92%E7%90%86%E8%A7%A3%E3%81%99%E3%82%8B.mp4</video:content_loc><video:duration>457</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20family%20discussing%20tax%20implications%20and%20strategies%20related%20to%20domicile%20and%20residency%20for%20crossborder%20individuals.jpeg</image:loc><image:caption>Theimageisofafamilydiscussingtaximplicationsandstrategiesrelatedtodomicileandresidencyforcrossborderindividuals</image:caption><image:title>Theimageisofafamilydiscussingtaximplicationsandstrategiesrelatedtodomicileandresidencyforcrossborderindividuals</image:title></image:image><lastmod>2024-08-21</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-06-14</lastmod></url><url><loc>https://www.chiborder.com/blog/resolving-inconsistencies-us-tax-treaty-and-us-federal-tax-law</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20tangled%20web%20of%20interconnected%20lines%20representing%20US%20tax%20treaties%20and%20federal%20tax%20law%2c%20with%20various%20paths%20and%20intersections%20to%20navigate..jpeg</image:loc><image:caption>AtangledwebofinterconnectedlinesrepresentingUStaxtreatiesandfederaltaxlawwithvariouspathsandintersectionstonavigate</image:caption><image:title>AtangledwebofinterconnectedlinesrepresentingUStaxtreatiesandfederaltaxlawwithvariouspathsandintersectionstonavigate</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%20navigating%20a%20complex%20maze%20with%20different%20paths%20labeled%20US%20Tax%20Treaty%20and%20US%20Federal%20Tax%20Law%20to%20resolve%20discrepancies%20and%20opti.jpeg</image:loc><image:caption>AnimageofapersonnavigatingacomplexmazewithdifferentpathslabeledUSTaxTreatyandUSFederalTaxLawtoresolvediscrepanciesandopti</image:caption><image:title>AnimageofapersonnavigatingacomplexmazewithdifferentpathslabeledUSTaxTreatyandUSFederalTaxLawtoresolvediscrepanciesandopti</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-07-09</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/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 You Give Up your Green Card</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Three%20Essential%20Check%20Points%20before%20You%20Give%20Up%20your%20Green%20Card.mp4</video:content_loc><video:duration>316</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20considering%20giving%20up%20their%20U.jpeg</image:loc><image:caption>AnimageofapersonconsideringgivinguptheirU</image:caption><image:title>AnimageofapersonconsideringgivinguptheirU</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E8%B3%87%E7%94%A3%E5%88%86%E6%95%A3%E3%81%8C%E3%82%82%E3%81%9F%E3%82%89%E3%81%99%E6%97%A5%E7%B1%B3%E4%B8%A1%E5%9B%BD%E3%81%AE%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%B8%E3%81%AE%E5%BD%B1%E9%9F%BF</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/How%20US%20and%20Japan%20Inheritance%20Tax%20System%20Work.png</image:loc><image:caption>HowUSandJapanInheritanceTaxSystemWork</image:caption><image:title>HowUSandJapanInheritanceTaxSystemWork</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-04-05</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/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>Animageofadetailedtaxguidefornavigatingtheimplicationsofdualcitizenshipontaxes</image:caption><image:title>Animageofadetailedtaxguidefornavigatingtheimplicationsofdualcitizenshipontaxes</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/blog/foreign-currency-gain-or-loss-transactions-a-comprehensive-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/cross-border-fbar-essentials-handling-foreign-pension-accounts</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Cross%20Border%20FBAR%20Essentials%20Handling%20Foreign%20Pension%20Accounts.mp4/medium.jpg</video:thumbnail_loc><video:title>Cross Border FBAR Essentials Handling Foreign Pension Accounts</video:title><video:description>Cross Border FBAR Essentials Handling Foreign Pension Accounts</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Cross%20Border%20FBAR%20Essentials%20Handling%20Foreign%20Pension%20Accounts.mp4</video:content_loc><video:duration>316</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20Asian%20person%20navigating%20through%20paperwork%20related%20to%20FBAR%20compliance%20for%20foreign%20pension%20accounts.jpeg</image:loc><image:caption>AnimageofaAsianpersonnavigatingthroughpaperworkrelatedtoFBARcomplianceforforeignpensionaccounts</image:caption><image:title>AnimageofaAsianpersonnavigatingthroughpaperworkrelatedtoFBARcomplianceforforeignpensionaccounts</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-08-15</lastmod></url><url><loc>https://www.chiborder.com/es-es/services</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undrawbuyhousere8xq7</image:caption><image:title>undrawbuyhousere8xq7</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>undrawbuyhousean72</image:caption><image:title>undrawbuyhousean72</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>undrawfilingsystemre56h6</image:caption><image:title>undrawfilingsystemre56h6</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undrawonlinepaymentsrey8f2</image:caption><image:title>undrawonlinepaymentsrey8f2</image:title></image:image><lastmod>2026-02-09</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>MasterPresentationFileDec2420240419575931PM</image:caption><image:title>MasterPresentationFileDec2420240419575931PM</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/tax-strategies-for-american-asian-retiree-couples</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%20features%20a%20serene%20landscape%20typical%20of%20an%20Asian%20countryside%20showcasing%20rolling%20green%20hills%20under%20a%20bright%20blue%20sky%20In%20the%20foreground%20a%20couple%20of%20older%20adults%20an%20American%20man%20and%20an%20Asian%20woman%20are%20seated%20on%20a%20wooden%20bench%20engaged%20in%20a%20thoug-1.jpeg</image:loc><image:caption>TheimagefeaturesaserenelandscapetypicalofanAsiancountrysideshowcasingrollinggreenhillsunderabrightblueskyIntheforegroundacoupleofolderadultsanAmericanmanandanAsianwomanareseatedonawoodenbenchengagedinathoug1</image:caption><image:title>TheimagefeaturesaserenelandscapetypicalofanAsiancountrysideshowcasingrollinggreenhillsunderabrightblueskyIntheforegroundacoupleofolderadultsanAmericanmanandanAsianwomanareseatedonawoodenbenchengagedinathoug1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-03</lastmod></url><url><loc>https://www.chiborder.com/es/blog/how-to-submit-i-407</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20Giving%20Up%20Your%20Green%20Card%20Eng%20with%20CHN%20captions.mp4/medium.jpg</video:thumbnail_loc><video:title>I-407 Giving Up Your Green Card Eng with CHN captions</video:title><video:description>I-407 Giving Up Your Green Card Eng with CHN 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/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>AnimageofaFormI407beingfilledoutandsubmittedwithdetailedinstructionsonhowtorelinquishGreenCardstatus</image:caption><image:title>AnimageofaFormI407beingfilledoutandsubmittedwithdetailedinstructionsonhowtorelinquishGreenCardstatus</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-07-25</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>MasterPresentationFileNov2120241250482312AM</image:caption><image:title>MasterPresentationFileNov2120241250482312AM</image:title></image:image><lastmod>2024-11-28</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/how-non-resident-workers-can-avoid-us-income-tax</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>AnimageofapersonworkingontaxformsandpaperworkrelatedtoUSincometaxfornonresidentworkers</image:caption><image:title>AnimageofapersonworkingontaxformsandpaperworkrelatedtoUSincometaxfornonresidentworkers</image:title></image:image><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>Adiversegroupofnonresidentworkerssmilingandgatheredaroundatablefilledwithtaxdocumentsandcalculators</image:caption><image:title>Adiversegroupofnonresidentworkerssmilingandgatheredaroundatablefilledwithtaxdocumentsandcalculators</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-26</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/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>isometricTheimagefeaturesadetailedinfographicthatvisuallyexplainsthecomplexitiesoftransitioningarevocablelivingtrustintoaforeignt</image:caption><image:title>isometricTheimagefeaturesadetailedinfographicthatvisuallyexplainsthecomplexitiesoftransitioningarevocablelivingtrustintoaforeignt</image:title></image:image><lastmod>2025-10-11</lastmod></url><url><loc>https://www.chiborder.com/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es-es/pricing</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2026-01-19</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/how-green-card-holders-can-legally-avoid-the-u.s.-exit-tax</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Feb-08-2026-01-56-14-4496-AM</video:title><video:description>Untitled Project-Feb-08-2026-01-56-14-4496-AM</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4</video:content_loc><video:duration>630</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/U.S.%20exit%20tax%20overview.png</image:loc><image:caption>USexittaxoverview</image:caption><image:title>USexittaxoverview</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2026-02-08</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/how-to-submit-i-407</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20Giving%20Up%20Your%20Green%20Card%20Eng%20with%20CHN%20captions.mp4/medium.jpg</video:thumbnail_loc><video:title>I-407 Giving Up Your Green Card Eng with CHN captions</video:title><video:description>I-407 Giving Up Your Green Card Eng with CHN captions</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20Giving%20Up%20Your%20Green%20Card%20Eng%20with%20CHN%20captions.mp4</video:content_loc><video:duration>607</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>AnimageofaFormI407beingfilledoutandsubmittedwithdetailedinstructionsonhowtorelinquishGreenCardstatus</image:caption><image:title>AnimageofaFormI407beingfilledoutandsubmittedwithdetailedinstructionsonhowtorelinquishGreenCardstatus</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/7ebf2661-8173-4e58-9399-9ba13ec0092c/-temporary-slug-48bb7c22-d808-4c4e-88f1-96791cb53d1e</loc><lastmod>2025-02-27</lastmod></url><url><loc>https://www.chiborder.com/blog/how-covered-expatriates-can-legally-avoid-the-30-exit-tax-withholding-on-401k-plans</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/401(k).mp4/medium.jpg</video:thumbnail_loc><video:title>401(k)</video:title><video:description>401(k)</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/401(k).mp4</video:content_loc><video:duration>450</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/401(k)%20exit%20tax%20warning.png</image:loc><image:caption>401kexittaxwarning</image:caption><image:title>401kexittaxwarning</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2026-02-28</lastmod></url><url><loc>https://www.chiborder.com/blog/us-tax-laws-key-points-for-controlled-foreign-corporations-for-cross-border-individualals</loc><lastmod>2025-11-16</lastmod></url><url><loc>https://www.chiborder.com/ja/contact</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-17</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/AI-Generated%20Media/Images/The%20image%20features%20a%20wellorganized%20desk%20set%20against%20a%20softfocus%20background%20of%20a%20modern%20office.jpeg</image:loc><image:caption>Theimagefeaturesawellorganizeddesksetagainstasoftfocusbackgroundofamodernoffice</image:caption><image:title>Theimagefeaturesawellorganizeddesksetagainstasoftfocusbackgroundofamodernoffice</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko-kr/services</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undrawonlinepaymentsrey8f2</image:caption><image:title>undrawonlinepaymentsrey8f2</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>undrawfilingsystemre56h6</image:caption><image:title>undrawfilingsystemre56h6</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>undrawbuyhousere8xq7</image:caption><image:title>undrawbuyhousere8xq7</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>undrawbuyhousean72</image:caption><image:title>undrawbuyhousean72</image:title></image:image><lastmod>2026-02-09</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/fbar-filing-life-insurance-cash-value-requirements</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%83%BB%E7%94%9F%E5%91%BD%E4%BF%9D%E9%99%BA%E3%81%AE%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%90%E3%83%AA%E3%83%A5%E3%83%BC%E5%A0%B1%E5%91%8A.mp4/medium.jpg</video:thumbnail_loc><video:title>FBARの提出・生命保険のキャッシュバリュー報告</video:title><video:description>FBARの提出・生命保険のキャッシュバリュー報告</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%83%BB%E7%94%9F%E5%91%BD%E4%BF%9D%E9%99%BA%E3%81%AE%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%83%90%E3%83%AA%E3%83%A5%E3%83%BC%E5%A0%B1%E5%91%8A.mp4</video:content_loc><video:duration>392</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20Asian%20person%20reviews%20the%20image%20of%20a%20detailed%20life%20insurance%20policy%20document%20with%20highlighted%20cash%20values%20and%20financial%20account%20details.jpeg</image:loc><image:caption>AnAsianpersonreviewstheimageofadetailedlifeinsurancepolicydocumentwithhighlightedcashvaluesandfinancialaccountdetails</image:caption><image:title>AnAsianpersonreviewstheimageofadetailedlifeinsurancepolicydocumentwithhighlightedcashvaluesandfinancialaccountdetails</image:title></image:image><lastmod>2024-08-12</lastmod></url><url><loc>https://www.chiborder.com/es/how-it-works</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_meeting_re_i53h.svg</image:loc><image:caption>undrawmeetingrei53h</image:caption><image:title>undrawmeetingrei53h</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undrawagreementred4dv</image:caption><image:title>undrawagreementred4dv</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undrawdatepickerrer0p8</image:caption><image:title>undrawdatepickerrer0p8</image:title></image:image><lastmod>2024-05-17</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/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>AforeignpersonlivingintheUSgotscaredafterfindingoutthathehadtoreporthisforeignbankaccountsbutdidnotdosobyreceivinganoticefromtheIRSJul2620250303227686PM</image:caption><image:title>AforeignpersonlivingintheUSgotscaredafterfindingoutthathehadtoreporthisforeignbankaccountsbutdidnotdosobyreceivinganoticefromtheIRSJul2620250303227686PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-07-26</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/smart-strategies-to-lower-your-exit-tax-burden</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20reviewing%20financial%20documents%20and%20strategizing%20ways%20to%20lower%20their%20exit%20tax%20burden.jpeg</image:loc><image:caption>Animageofapersonreviewingfinancialdocumentsandstrategizingwaystolowertheirexittaxburden</image:caption><image:title>Animageofapersonreviewingfinancialdocumentsandstrategizingwaystolowertheirexittaxburden</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>2025-07-03</lastmod></url><url><loc>https://www.chiborder.com/blog/step-up-basis-a-key-factor-in-estate-tax-planning</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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%20shows%20a%20family%20inheriting%20a%20vacation%20home%20from%20a%20deceased%20relative%2c%20with%20the%20propertys%20market%20value%20being%20significantly%20higher%20than%20the%20ori.jpeg</image:loc><image:caption>Theimageshowsafamilyinheritingavacationhomefromadeceasedrelativewiththepropertysmarketvaluebeingsignificantlyhigherthantheori</image:caption><image:title>Theimageshowsafamilyinheritingavacationhomefromadeceasedrelativewiththepropertysmarketvaluebeingsignificantlyhigherthantheori</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/blog/under-the-us-tax-laws-the-source-of-interest-income-is-generally-controlled-by-the-residence-or-the-place-of-incorporation-of-the-obligor</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/Sep-24%20Interest%20Sourcing%20Rule%20-2.png</image:loc><image:caption>Sep24InterestSourcingRule2</image:caption><image:title>Sep24InterestSourcingRule2</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/ko/how-it-works</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_meeting_re_i53h.svg</image:loc><image:caption>undrawmeetingrei53h</image:caption><image:title>undrawmeetingrei53h</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undrawagreementred4dv</image:caption><image:title>undrawagreementred4dv</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undrawdatepickerrer0p8</image:caption><image:title>undrawdatepickerrer0p8</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/getting-your-first-u.s.-trust-distribution-as-a-non-resident-no-ssn/itin-yet-what-to-do</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>isometricTheimagedepictsawellorganizeddeskclutteredwithdocumentsrelatedtoUStaxcompliancefornonresidentaliensIntheforegroundahand</image:caption><image:title>isometricTheimagedepictsawellorganizeddeskclutteredwithdocumentsrelatedtoUStaxcompliancefornonresidentaliensIntheforegroundahand</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/thank-you-for-joing-our-webinar</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/webinar%20for%20greencard%20holders.jpeg</image:loc><image:caption>webinarforgreencardholders</image:caption><image:title>webinarforgreencardholders</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-05-16</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/83b-election%E3%81%AE%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88-%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP2483B</image:caption><image:title>sEP2483B</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/es/contact</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-07-23</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-legally-skip-worldwide-income-tax-in-the-us</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20strategizing%20ways%20to%20legally%20avoid%20paying%20worldwide%20income%20tax%20in%20the%20US%20by%20establishing%20a%20tax%20home%20in%20a%20foreign%20country%20and%20pass.jpeg</image:loc><image:caption>AnimageofapersonstrategizingwaystolegallyavoidpayingworldwideincometaxintheUSbyestablishingataxhomeinaforeigncountryandpass</image:caption><image:title>AnimageofapersonstrategizingwaystolegallyavoidpayingworldwideincometaxintheUSbyestablishingataxhomeinaforeigncountryandpass</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20studying%20a%20map%20of%20the%20world%20with%20various%20income%20tax%20laws%20and%20regulations%20highlighted..jpeg</image:loc><image:caption>Apersonstudyingamapoftheworldwithvariousincometaxlawsandregulationshighlighted</image:caption><image:title>Apersonstudyingamapoftheworldwithvariousincometaxlawsandregulationshighlighted</image:title></image:image><lastmod>2025-09-09</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/fbar-penalties-willful-vs-non-willful-for-cross-border-individuals</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%E3%81%AE%E7%BD%B0%E5%89%87%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%E3%81%AB%E5%AF%BE%E3%81%99%E3%82%8B%E6%95%85%E6%84%8F%E3%81%A8%E9%9D%9E%E6%95%85%E6%84%8F%E3%81%AE%E5%A0%B4%E5%90%88.mp4/medium.jpg</video:thumbnail_loc><video:title>FBARの罰則クロスボーダー個人に対する故意と非故意の場合</video:title><video:description>FBARの罰則クロスボーダー個人に対する故意と非故意の場合</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%E3%81%AE%E7%BD%B0%E5%89%87%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%E3%81%AB%E5%AF%BE%E3%81%99%E3%82%8B%E6%95%85%E6%84%8F%E3%81%A8%E9%9D%9E%E6%95%85%E6%84%8F%E3%81%AE%E5%A0%B4%E5%90%88.mp4</video:content_loc><video:duration>401</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20an%20Asian%20person%20watches%20a%20scale%2c%20with%20one%20side%20labeled%20Willful%20and%20the%20other%20side%20labeled%20NonWillful%2c%20representing%20the%20critical%20distin.jpeg</image:loc><image:caption>AnimageofanAsianpersonwatchesascalewithonesidelabeledWillfulandtheothersidelabeledNonWillfulrepresentingthecriticaldistin</image:caption><image:title>AnimageofanAsianpersonwatchesascalewithonesidelabeledWillfulandtheothersidelabeledNonWillfulrepresentingthecriticaldistin</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-08-12</lastmod></url><url><loc>https://www.chiborder.com/blog/what-is-exactly-net-income-tax-in-form-8854-average-net-income-tax-liability-test</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Dec-24-2024-03-33-23-6226-AM.png</image:loc><image:caption>MasterPresentationFileDec2420240333236226AM</image:caption><image:title>MasterPresentationFileDec2420240333236226AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/calculating-capital-gains-on-gifted-property-made-simple</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-28-2024-04-14-23-0164-AM.png</image:loc><image:caption>MasterPresentationFileNov2820240414230164AM</image:caption><image:title>MasterPresentationFileNov2820240414230164AM</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-07-07</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/a-green-card-holders-top-5-tax-tips</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><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>GreenCardHoldersTop5TaxTips1200x627px1</image:caption><image:title>GreenCardHoldersTop5TaxTips1200x627px1</image:title></image:image><lastmod>2025-07-04</lastmod></url><url><loc>https://www.chiborder.com/blog/fine-line-of-10k-or-100k-fbar-penalty-understanding-willfulness-in-simple-english</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/FBAR%20WIllful%20and%20Non-willful%20ENG.mp4/medium.jpg</video:thumbnail_loc><video:title>FBAR WIllful and Non-willful ENG</video:title><video:description>FBAR WIllful and Non-willful ENG</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/FBAR%20WIllful%20and%20Non-willful%20ENG.mp4</video:content_loc><video:duration>221</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20tightrope%20walker%20suspended%20high%20above%20a%20bustling%20cityscape%20embodying%20the%20precarious%20balance%20between%20risk%20and%20safety%20The.png</image:loc><image:caption>isometricTheimagedepictsatightropewalkersuspendedhighaboveabustlingcityscapeembodyingtheprecariousbalancebetweenriskandsafetyThe</image:caption><image:title>isometricTheimagedepictsatightropewalkersuspendedhighaboveabustlingcityscapeembodyingtheprecariousbalancebetweenriskandsafetyThe</image:title></image:image><lastmod>2025-12-01</lastmod></url><url><loc>https://www.chiborder.com/es/blog/step-by-step-guide-for-fbar-filing-complete-2025-instructions</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>AcartoonstylewomanwithlongdarkhairwearingalighttopandearringsgesturestowardregionalcomplexitiesinhandlingSoutheastAsianaccountsObtainingaccountsinformationcurrencyfluctuationsdifferentaccountstructureandnamingconventio</image:caption><image:title>AcartoonstylewomanwithlongdarkhairwearingalighttopandearringsgesturestowardregionalcomplexitiesinhandlingSoutheastAsianaccountsObtainingaccountsinformationcurrencyfluctuationsdifferentaccountstructureandnamingconventio</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-4.png</image:loc><image:caption>imagepng4</image:caption><image:title>imagepng4</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png.png</image:loc><image:caption>imagepng</image:caption><image:title>imagepng</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-2.png</image:loc><image:caption>imagepng2</image:caption><image:title>imagepng2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>HandsusingapenandcalculatoroverformswithboldtextStepbyStepGuideforFBARFilingComplete2025Instructions1</image:caption><image:title>HandsusingapenandcalculatoroverformswithboldtextStepbyStepGuideforFBARFilingComplete2025Instructions1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>imagepngApr0820250147218926PM</image:caption><image:title>imagepngApr0820250147218926PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-1.png</image:loc><image:caption>imagepng1</image:caption><image:title>imagepng1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-3.png</image:loc><image:caption>imagepng3</image:caption><image:title>imagepng3</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>imagepngApr0820250139123908PM</image:caption><image:title>imagepngApr0820250139123908PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>imagepngApr0820250146579839PM</image:caption><image:title>imagepngApr0820250146579839PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/dual-citizenship-tax-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>Animageofadetailedtaxguidefornavigatingtheimplicationsofdualcitizenshipontaxes</image:caption><image:title>Animageofadetailedtaxguidefornavigatingtheimplicationsofdualcitizenshipontaxes</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20sitting%20at%20a%20desk%2c%20surrounded%20by%20stacks%20of%20paperwork%20and%20a%20computer%20screen%20displaying%20financial%20documents%2c%20with%20a%20key%20unlocking%20a%20hidden%20vault%20labeled%20IRS%20Streamlined%20Offshore%20Program..jpeg</image:loc><image:caption>ApersonsittingatadesksurroundedbystacksofpaperworkandacomputerscreendisplayingfinancialdocumentswithakeyunlockingahiddenvaultlabeledIRSStreamlinedOffshoreProgram</image:caption><image:title>ApersonsittingatadesksurroundedbystacksofpaperworkandacomputerscreendisplayingfinancialdocumentswithakeyunlockingahiddenvaultlabeledIRSStreamlinedOffshoreProgram</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>Apersonfilingdocumentsatadesksurroundedbyfinancialrecordsandforms</image:caption><image:title>Apersonfilingdocumentsatadesksurroundedbyfinancialrecordsandforms</image:title></image:image><lastmod>2024-06-09</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E6%B0%B8%E4%BD%8F%E6%A8%A9%E6%94%BE%E6%A3%84%E6%99%82%E3%81%AE%E7%A8%8E%E5%8B%99%E3%83%81%E3%82%A7%E3%83%83%E3%82%AF%E3%83%AA%E3%82%B9%E3%83%88%E5%AE%8C%E5%85%A8%E7%89%88</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20intricate%20tax%20form%20being%20filled%20out%20with%20various%20sections%20and%20boxes.jpeg</image:loc><image:caption>Anintricatetaxformbeingfilledoutwithvarioussectionsandboxes</image:caption><image:title>Anintricatetaxformbeingfilledoutwithvarioussectionsandboxes</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20detailed%20explanation%20of%20tax%20obligations%20and%20procedures%20that%20should%20be%20understood%20before%20renouncing%20US%20permanent%20residency..jpeg</image:loc><image:caption>AdetailedexplanationoftaxobligationsandproceduresthatshouldbeunderstoodbeforerenouncingUSpermanentresidency</image:caption><image:title>AdetailedexplanationoftaxobligationsandproceduresthatshouldbeunderstoodbeforerenouncingUSpermanentresidency</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2024-06-19</lastmod></url><url><loc>https://www.chiborder.com/blog/us-life-time-gift-tax-exemption-and-us-domicile-concept-for-cross-border-individuals-and-their-families</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Life%20Time%20Gift%20Tax%20Exemption%20And%20US%20Domicile%20Concept%20for%20Cross%20Border%20individuals%20and%20their%20families.mp4/medium.jpg</video:thumbnail_loc><video:title>US Life Time Gift Tax Exemption And US Domicile Concept for Cross Border individuals and their families</video:title><video:description>US Life Time Gift Tax Exemption And US Domicile Concept for Cross Border individuals and their families</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Life%20Time%20Gift%20Tax%20Exemption%20And%20US%20Domicile%20Concept%20for%20Cross%20Border%20individuals%20and%20their%20families.mp4</video:content_loc><video:duration>509</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20intricate%20web%20of%20legal%20and%20tax%20concepts%20intertwined%20to%20ensure%20maximum%20tax%20savings%20and%20legal%20compliance%20for%20crossborder%20individuals%20and%20their%20famili.jpeg</image:loc><image:caption>Anintricateweboflegalandtaxconceptsintertwinedtoensuremaximumtaxsavingsandlegalcomplianceforcrossborderindividualsandtheirfamili</image:caption><image:title>Anintricateweboflegalandtaxconceptsintertwinedtoensuremaximumtaxsavingsandlegalcomplianceforcrossborderindividualsandtheirfamili</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/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/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><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>USexittaxbrogimage11</image:caption><image:title>USexittaxbrogimage11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/how-to-calculate-the-foreign-tax-credit-limitation-formula</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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-Oct-04-2024-08-57-43-2660-PM.png</image:loc><image:caption>MasterPresentationFileOct0420240857432660PM</image:caption><image:title>MasterPresentationFileOct0420240857432660PM</image:title></image:image><lastmod>2024-10-04</lastmod></url><url><loc>https://www.chiborder.com/webinar/webinargiving-up-green-card-process</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/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>WebinarFryer1000x1000px1200x628px900x628px</image:caption><image:title>WebinarFryer1000x1000px1200x628px900x628px</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>WebinarFlyerresized1920x1080px</image:caption><image:title>WebinarFlyerresized1920x1080px</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>BlueModernWebinarTwitterPost</image:caption><image:title>BlueModernWebinarTwitterPost</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1).png</image:loc><image:caption>WebinarFryer1</image:caption><image:title>WebinarFryer1</image:title></image:image><lastmod>2024-07-18</lastmod></url><url><loc>https://www.chiborder.com/webinar/minimize-us-worldwide-taxes-by-knowing-residency-rules</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1).png</image:loc><image:caption>WebinarFryer1</image:caption><image:title>WebinarFryer1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>BlueModernWebinarTwitterPost</image:caption><image:title>BlueModernWebinarTwitterPost</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>WebinarFryer1000x1000px1200x628px900x628px</image:caption><image:title>WebinarFryer1000x1000px1200x628px900x628px</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>WebinarFlyerresized1920x1080px</image:caption><image:title>WebinarFlyerresized1920x1080px</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/gilti-mechanism.-how-to-calculate-your-gilti-tax</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-02-2024-01-06-09-7460-AM.png</image:loc><image:caption>MasterPresentationFileNov0220240106097460AM</image:caption><image:title>MasterPresentationFileNov0220240106097460AM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/es/blog/comprehensive-guide-to-the-streamlined-foreign-offshore-procedures-sfop-1</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/understanding-us-foreign-tax-credit-calculation-compared-to-foreign-tax-deduction</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>MasterPresentationFileSep2620241238313309AM</image:caption><image:title>MasterPresentationFileSep2620241238313309AM</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/determining-tax-residency-insights-from-the-us-japan-income-tax-treaty</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-06-15</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/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%20serious%20and%20professional%20meeting%20room%20with%20a%20large%20wooden%20conference%20table%20at%20the%20center%20Surrounding%20the%20table%20are%20sever.png</image:loc><image:caption>isometricTheimagedepictsaseriousandprofessionalmeetingroomwithalargewoodenconferencetableatthecenterSurroundingthetablearesever</image:caption><image:title>isometricTheimagedepictsaseriousandprofessionalmeetingroomwithalargewoodenconferencetableatthecenterSurroundingthetablearesever</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-11-22</lastmod></url><url><loc>https://www.chiborder.com/es/blog/getting-your-first-u.s.-trust-distribution-as-a-non-resident-no-ssn/itin-yet-what-to-do</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>isometricTheimagedepictsawellorganizeddeskclutteredwithdocumentsrelatedtoUStaxcompliancefornonresidentaliensIntheforegroundahand</image:caption><image:title>isometricTheimagedepictsawellorganizeddeskclutteredwithdocumentsrelatedtoUStaxcompliancefornonresidentaliensIntheforegroundahand</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/blog/when-a-green-card-holder-abandons-u.s.-residency-how-a-living-trust-can-turn-into-a-foreign-trust-and-what-that-means</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>isometricTheimagefeaturesadetailedinfographicthatvisuallyexplainsthecomplexitiesoftransitioningarevocablelivingtrustintoaforeignt</image:caption><image:title>isometricTheimagefeaturesadetailedinfographicthatvisuallyexplainsthecomplexitiesoftransitioningarevocablelivingtrustintoaforeignt</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-10-11</lastmod></url><url><loc>https://www.chiborder.com/es/blog/streamline-your-offshore-compliance-with-sdop</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOPblogimage</image:caption><image:title>SDOPblogimage</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/es/blog/abandoning-green-card-status-process</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/an%20image%20of%20green%20card%2c%20tax%20form%208854%20and%20I407%20%2c%20a%20family%20of%20moving.jpeg</image:loc><image:caption>animageofgreencardtaxform8854andI407afamilyofmoving</image:caption><image:title>animageofgreencardtaxform8854andI407afamilyofmoving</image:title></image:image><lastmod>2024-07-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/index-funds-in-home-country-are-pfic-lets-find-out</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E6%97%A5%E6%9C%AC%E3%81%AE%E3%82%A4%E3%83%B3%E3%83%87%E3%83%83%E3%82%AF%E3%82%B9%E3%83%95%E3%82%A1%E3%83%B3%E3%83%89%E3%81%B8%E3%81%AE%E6%8A%95%E8%B3%87%E3%81%AEIRS%E3%81%B8%E3%81%AE%E5%A0%B1%E5%91%8A%E7%BE%A9%E5%8B%99%EF%BC%88PFIC).mp4/medium.jpg</video:thumbnail_loc><video:title>日本のインデックスファンドへの投資のIRSへの報告義務（PFIC)</video:title><video:description>日本のインデックスファンドへの投資のIRSへの報告義務（PFIC)</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E6%97%A5%E6%9C%AC%E3%81%AE%E3%82%A4%E3%83%B3%E3%83%87%E3%83%83%E3%82%AF%E3%82%B9%E3%83%95%E3%82%A1%E3%83%B3%E3%83%89%E3%81%B8%E3%81%AE%E6%8A%95%E8%B3%87%E3%81%AEIRS%E3%81%B8%E3%81%AE%E5%A0%B1%E5%91%8A%E7%BE%A9%E5%8B%99%EF%BC%88PFIC).mp4</video:content_loc><video:duration>594</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Mar-30-2025-02-48-58-9399-PM.png</image:loc><image:caption>MasterPresentationFileMar3020250248589399PM</image:caption><image:title>MasterPresentationFileMar3020250248589399PM</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/zh-cn/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Essential%20to%20Obtain%20Lower%20Tax%20Rate%20on%20your%20US%20Soure%20Income%20(1200%20x%20628%20px).png</image:loc><image:caption>EssentialtoObtainLowerTaxRateonyourUSSoureIncome1200x628px</image:caption><image:title>EssentialtoObtainLowerTaxRateonyourUSSoureIncome1200x628px</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/late-fbar-filing-strategies-for-compliance-cross-border-individuals</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Late%20FBAR%20Filing%20Compliance%20Strategies%20DFBAR.mp4/medium.jpg</video:thumbnail_loc><video:title>Late FBAR Filing Compliance Strategies DFBAR</video:title><video:description>Late FBAR Filing Compliance Strategies DFBAR</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Late%20FBAR%20Filing%20Compliance%20Strategies%20DFBAR.mp4</video:content_loc><video:duration>519</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20preparing%20and%20filing%20a%20delinquent%20FBAR%20submission%20with%20the%20IRS%2c%20accompanied%20by%20a%20tax%20professional%20providing%20guidance%20and%20advice.jpeg</image:loc><image:caption>AnimageofapersonpreparingandfilingadelinquentFBARsubmissionwiththeIRSaccompaniedbyataxprofessionalprovidingguidanceandadvice</image:caption><image:title>AnimageofapersonpreparingandfilingadelinquentFBARsubmissionwiththeIRSaccompaniedbyataxprofessionalprovidingguidanceandadvice</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-08-08</lastmod></url><url><loc>https://www.chiborder.com/privacy</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-05-02</lastmod></url><url><loc>https://www.chiborder.com/blog/optimizing-us-japan-income-tax-to-avoid-double-taxation</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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%20sitting%20at%20a%20desk%2c%20surrounded%20by%20paperwork%2c%20calculators%2c%20and%20tax%20forms%20related%20to%20USJapan%20income%20tax%20optimization.jpeg</image:loc><image:caption>AnimageofapersonsittingatadesksurroundedbypaperworkcalculatorsandtaxformsrelatedtoUSJapanincometaxoptimization</image:caption><image:title>AnimageofapersonsittingatadesksurroundedbypaperworkcalculatorsandtaxformsrelatedtoUSJapanincometaxoptimization</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-09-06</lastmod></url><url><loc>https://www.chiborder.com/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>MasterPresentationFileSep2720240850414041PM</image:caption><image:title>MasterPresentationFileSep2720240850414041PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-09-27</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/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-06-14</lastmod></url><url><loc>https://www.chiborder.com/blog/streamline-your-offshore-compliance-with-sdop</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOPblogimage</image:caption><image:title>SDOPblogimage</image:title></image:image><lastmod>2024-06-19</lastmod></url><url><loc>https://www.chiborder.com/webinar</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/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>WebinarFlyerresized1920x1080px</image:caption><image:title>WebinarFlyerresized1920x1080px</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_media_re_r9qv.svg</image:loc><image:caption>undrawonlinemediarer9qv</image:caption><image:title>undrawonlinemediarer9qv</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>BlueModernWebinarTwitterPost</image:caption><image:title>BlueModernWebinarTwitterPost</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>WebinarFryer1000x1000px1200x628px900x628px</image:caption><image:title>WebinarFryer1000x1000px1200x628px900x628px</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1).png</image:loc><image:caption>WebinarFryer1</image:caption><image:title>WebinarFryer1</image:title></image:image><lastmod>2024-05-18</lastmod></url><url><loc>https://www.chiborder.com/ja/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>GreenCardHoldersTop5TaxTips1200x627px1</image:caption><image:title>GreenCardHoldersTop5TaxTips1200x627px1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2025-07-04</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/how-it-works</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undrawdatepickerrer0p8</image:caption><image:title>undrawdatepickerrer0p8</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_meeting_re_i53h.svg</image:loc><image:caption>undrawmeetingrei53h</image:caption><image:title>undrawmeetingrei53h</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_agreement_re_d4dv.svg</image:loc><image:caption>undrawagreementred4dv</image:caption><image:title>undrawagreementred4dv</image:title></image:image><lastmod>2025-08-17</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>USCitizenDeathAbroad</image:caption><image:title>USCitizenDeathAbroad</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</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/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20key%20unlocking%20a%20mysterious%20and%20intricate%20vault%20filled%20with%20international%20investment%20opportunities..jpeg</image:loc><image:caption>Apersonholdingakeyunlockingamysteriousandintricatevaultfilledwithinternationalinvestmentopportunities</image:caption><image:title>Apersonholdingakeyunlockingamysteriousandintricatevaultfilledwithinternationalinvestmentopportunities</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>TheimageshowsacomplexflowchartdetailingtheintricaciesofPFICtaxregulationsforUSshareholders</image:caption><image:title>TheimageshowsacomplexflowchartdetailingtheintricaciesofPFICtaxregulationsforUSshareholders</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>2025-09-02</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>MasterPresentationFileNov0720240347528444PM</image:caption><image:title>MasterPresentationFileNov0720240347528444PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-11-07</lastmod></url><url><loc>https://www.chiborder.com/blog/getting-your-first-u.s.-trust-distribution-as-a-non-resident-no-ssn/itin-yet-what-to-do</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometricTheimagedepictsawellorganizeddeskclutteredwithdocumentsrelatedtoUStaxcompliancefornonresidentaliensIntheforegroundahand</image:caption><image:title>isometricTheimagedepictsawellorganizeddeskclutteredwithdocumentsrelatedtoUStaxcompliancefornonresidentaliensIntheforegroundahand</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/how-to-file-your-record-of-abandonment-of-lawful-permanent-resident</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/form%20I407-1.jpeg</image:loc><image:caption>formI4071</image:caption><image:title>formI4071</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/smart-strategies-to-lower-your-exit-tax-burden</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20reviewing%20financial%20documents%20and%20strategizing%20ways%20to%20lower%20their%20exit%20tax%20burden.jpeg</image:loc><image:caption>Animageofapersonreviewingfinancialdocumentsandstrategizingwaystolowertheirexittaxburden</image:caption><image:title>Animageofapersonreviewingfinancialdocumentsandstrategizingwaystolowertheirexittaxburden</image:title></image:image><lastmod>2025-07-03</lastmod></url><url><loc>https://www.chiborder.com/blog/abandoning-green-card-status-process</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Abandoning%20Green%20Card%20Status%20Process.mp4/medium.jpg</video:thumbnail_loc><video:title>Abandoning Green Card Status Process</video:title><video:description>Abandoning Green Card Status Process</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Abandoning%20Green%20Card%20Status%20Process.mp4</video:content_loc><video:duration>247</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/an%20image%20of%20green%20card%2c%20tax%20form%208854%20and%20I407%20%2c%20a%20family%20of%20moving.jpeg</image:loc><image:caption>animageofgreencardtaxform8854andI407afamilyofmoving</image:caption><image:title>animageofgreencardtaxform8854andI407afamilyofmoving</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-07-22</lastmod></url><url><loc>https://www.chiborder.com/es/blog/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/zh-cn/blog/us-tax-laws-key-points-for-controlled-foreign-corporations-for-cross-border-individualals</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-17-2024-01-03-41-1721-AM.png</image:loc><image:caption>MasterPresentationFileOct1720240103411721AM</image:caption><image:title>MasterPresentationFileOct1720240103411721AM</image:title></image:image><lastmod>2024-10-17</lastmod></url><url><loc>https://www.chiborder.com/zh/career</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>undrawteamcollaborationreow29</image:caption><image:title>undrawteamcollaborationreow29</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/pfic-reporting-for-u.s.-investors-with-foreign-mutual-funds-tax-strategies-amp-compliance-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>imagepngMay3120250119245318AM</image:caption><image:title>imagepngMay3120250119245318AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>imagepngMay3120250111407314AM</image:caption><image:title>imagepngMay3120250111407314AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-20-22-4972-AM.png</image:loc><image:caption>imagepngMay3120250120224972AM</image:caption><image:title>imagepngMay3120250120224972AM</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/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot20250530095902</image:caption><image:title>Screenshot20250530095902</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-22-37-8689-AM.png</image:loc><image:caption>imagepngMay3120250122378689AM</image:caption><image:title>imagepngMay3120250122378689AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>imagepngMay3120250124001501AM</image:caption><image:title>imagepngMay3120250124001501AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>imagepngMay3020250303042998PM</image:caption><image:title>imagepngMay3020250303042998PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>imagepngMay3120250123164553AM</image:caption><image:title>imagepngMay3120250123164553AM</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/es/help</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/es-es/</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-profit-6230714%20(1).svg</image:loc><image:caption>nounprofit62307141</image:caption><image:title>nounprofit62307141</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexelschaitgoli20838381</image:caption><image:title>pexelschaitgoli20838381</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>nouninternational62307131</image:caption><image:title>nouninternational62307131</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexelschaitgoli2083838111</image:caption><image:title>pexelschaitgoli2083838111</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-strategy-6230728%20(2).svg</image:loc><image:caption>nounstrategy62307282</image:caption><image:title>nounstrategy62307282</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-12</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/understand-dividends-received-deduction-245a</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-1.png</image:loc><image:caption>MasterPresentationFile1</image:caption><image:title>MasterPresentationFile1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/blog/us-foreign-tax-credit-carries-forward</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-10-2024-08-55-33-3343-PM.png</image:loc><image:caption>MasterPresentationFileOct1020240855333343PM</image:caption><image:title>MasterPresentationFileOct1020240855333343PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-criminal-charges-for-fbar-neglect</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20Asian%20person%20filing%20financial%20documents%20online%20through%20the%20Financial%20Crimes%20Enforcement%20Networks%20BSA%20EFiling%20System.jpeg</image:loc><image:caption>AnimageofaAsianpersonfilingfinancialdocumentsonlinethroughtheFinancialCrimesEnforcementNetworksBSAEFilingSystem</image:caption><image:title>AnimageofaAsianpersonfilingfinancialdocumentsonlinethroughtheFinancialCrimesEnforcementNetworksBSAEFilingSystem</image:title></image:image><lastmod>2024-08-12</lastmod></url><url><loc>https://www.chiborder.com/blog/the-impact-of-us-exit-tax-on-green-card-holders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><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>USexittaxbrogimage11</image:caption><image:title>USexittaxbrogimage11</image:title></image:image><lastmod>2025-08-31</lastmod></url><url><loc>https://www.chiborder.com/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/Are%20You%20Required%20to%20File%20FBAR%20Cross%20Border%20Individuals.mp4/medium.jpg</video:thumbnail_loc><video:title>Are You Required to File FBAR Cross Border Individuals</video:title><video:description>Are You Required to File FBAR Cross Border Individuals</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Are%20You%20Required%20to%20File%20FBAR%20Cross%20Border%20Individuals.mp4</video:content_loc><video:duration>596</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>TheimageshowsapersonfilingtheirFBARonlinethroughtheFinancialCrimesEnforcementNetworksBSAEFilingSystem</image:caption><image:title>TheimageshowsapersonfilingtheirFBARonlinethroughtheFinancialCrimesEnforcementNetworksBSAEFilingSystem</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/streamline-your-offshore-compliance-with-sdop</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOPblogimage</image:caption><image:title>SDOPblogimage</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/ko/blog/avoiding-worldwide-taxation-legally-in-the-us-exempt-individual</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Exception%20to%20183%20Day%20Rule%20Eng%20Sub%20Chn.mp4/medium.jpg</video:thumbnail_loc><video:title>Exception to 183 Day Rule Eng Sub Chn</video:title><video:description>Exception to 183 Day Rule Eng Sub Chn</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Exception%20to%20183%20Day%20Rule%20Eng%20Sub%20Chn.mp4</video:content_loc><video:duration>185</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20map%20of%20the%20world%20with%20various%20routes%20highlighted%20in%20different%20colors%2c%20avoiding%20the%20United%20States..jpeg</image:loc><image:caption>AmapoftheworldwithvariousrouteshighlightedindifferentcolorsavoidingtheUnitedStates</image:caption><image:title>AmapoftheworldwithvariousrouteshighlightedindifferentcolorsavoidingtheUnitedStates</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20exploring%20strategic%20avenues%20to%20legally%20avoid%20worldwide%20taxation%20in%20the%20US%20as%20an%20exempt%20individual%2c%20specifically%20focusing%20on%20t.jpeg</image:loc><image:caption>TheimageisofapersonexploringstrategicavenuestolegallyavoidworldwidetaxationintheUSasanexemptindividualspecificallyfocusingont</image:caption><image:title>TheimageisofapersonexploringstrategicavenuestolegallyavoidworldwidetaxationintheUSasanexemptindividualspecificallyfocusingont</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/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>TheimagedepictsasereneofficeenvironmentwithasleekwoodendeskpositionedagainstawalladornedwithframedcertificatesanddiplomasOnthedeskanopenlaptopdisplaysadigitaldocumenttitledLifeInsuranceTrustsforUSNonResidentswit</image:caption><image:title>TheimagedepictsasereneofficeenvironmentwithasleekwoodendeskpositionedagainstawalladornedwithframedcertificatesanddiplomasOnthedeskanopenlaptopdisplaysadigitaldocumenttitledLifeInsuranceTrustsforUSNonResidentswit</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-09-13</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/step-up-basis-a-key-factor-in-estate-tax-planning</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20shows%20a%20family%20inheriting%20a%20vacation%20home%20from%20a%20deceased%20relative%2c%20with%20the%20propertys%20market%20value%20being%20significantly%20higher%20than%20the%20ori.jpeg</image:loc><image:caption>Theimageshowsafamilyinheritingavacationhomefromadeceasedrelativewiththepropertysmarketvaluebeingsignificantlyhigherthantheori</image:caption><image:title>Theimageshowsafamilyinheritingavacationhomefromadeceasedrelativewiththepropertysmarketvaluebeingsignificantlyhigherthantheori</image:title></image:image><lastmod>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/constructive-ownership-of-stock-what-you-need-to-know-about-family-members</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-12-2024-01-10-18-4745-PM.png</image:loc><image:caption>MasterPresentationFileOct1220240110184745PM</image:caption><image:title>MasterPresentationFileOct1220240110184745PM</image:title></image:image><lastmod>2024-10-12</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>ReportingForeignGiftstoIRS1200x628px1</image:caption><image:title>ReportingForeignGiftstoIRS1200x628px1</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-19</lastmod></url><url><loc>https://www.chiborder.com/blog/are-gifts-from-non-us-citizens-taxable</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/a%20gift%20from%20Asian%20parents%20money%20or%20real%20estate%20in%20home%20country.jpeg</image:loc><image:caption>agiftfromAsianparentsmoneyorrealestateinhomecountry</image:caption><image:title>agiftfromAsianparentsmoneyorrealestateinhomecountry</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/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/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%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>Apersoncarefullymaneuveringthroughamazeoftangledlinesandoverlappingshapeswithaspotlightshiningonthemastheytrytoavoidbecomingtrapped</image:caption><image:title>Apersoncarefullymaneuveringthroughamazeoftangledlinesandoverlappingshapeswithaspotlightshiningonthemastheytrytoavoidbecomingtrapped</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>ApersontrackingdaysspentintheU</image:caption><image:title>ApersontrackingdaysspentintheU</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-09-09</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-to-calculate-the-streamlined-domestic-offshore-procedures-penalty</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E5%9B%BD%E5%86%85%E3%82%B9%E3%83%88%E3%83%AA%E3%83%BC%E3%83%A0%E3%83%A9%E3%82%A4%E3%83%B3%E3%83%89%E3%83%97%E3%83%AD%E3%82%B7%E3%83%BC%E3%82%B8%E3%83%A3%E3%81%AE%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3%E3%81%AE%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95.mp4/medium.jpg</video:thumbnail_loc><video:title>国内ストリームラインドプロシージャのペナルティの計算方法</video:title><video:description>国内ストリームラインドプロシージャのペナルティの計算方法</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E5%9B%BD%E5%86%85%E3%82%B9%E3%83%88%E3%83%AA%E3%83%BC%E3%83%A0%E3%83%A9%E3%82%A4%E3%83%B3%E3%83%89%E3%83%97%E3%83%AD%E3%82%B7%E3%83%BC%E3%82%B8%E3%83%A3%E3%81%AE%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3%E3%81%AE%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95.mp4</video:content_loc><video:duration>280</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20Asian%20man%20watching%20a%20calculator%20with%20financial%20documents%20and%20foreign%20financial%20assets%20scattered%20around%20it.jpeg</image:loc><image:caption>AnAsianmanwatchingacalculatorwithfinancialdocumentsandforeignfinancialassetsscatteredaroundit</image:caption><image:title>AnAsianmanwatchingacalculatorwithfinancialdocumentsandforeignfinancialassetsscatteredaroundit</image:title></image:image><lastmod>2025-10-22</lastmod></url><url><loc>https://www.chiborder.com/es/blog/us-tax-laws-key-points-for-controlled-foreign-corporations-for-cross-border-individualals</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-17-2024-01-03-41-1721-AM.png</image:loc><image:caption>MasterPresentationFileOct1720240103411721AM</image:caption><image:title>MasterPresentationFileOct1720240103411721AM</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>TheimagedepictsaneatlyorganizedworkspacefeaturingawoodendeskadornedwithalaptopdisplayinganopendocumenttitledForm1116MaximizingYourForeignTaxCreditSurroundingthelaptoparevarioustaxrelatedmaterialsincludingastackof1</image:caption><image:title>TheimagedepictsaneatlyorganizedworkspacefeaturingawoodendeskadornedwithalaptopdisplayinganopendocumenttitledForm1116MaximizingYourForeignTaxCreditSurroundingthelaptoparevarioustaxrelatedmaterialsincludingastackof1</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/i-407-filing-date-clarification-when-does-u.s.-tax-residency-actually-end</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPTImageSep272025065551PM</image:caption><image:title>ChatGPTImageSep272025065551PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-09-28</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E3%81%AE%E4%BF%A1%E8%A8%97%E3%83%88%E3%83%A9%E3%82%B9%E3%83%88%E3%81%AE%E5%BD%B9%E5%89%B2-%E4%BD%95%E6%95%85%E3%83%88%E3%83%A9%E3%82%B9%E3%83%88%E3%81%8C%E5%BF%85%E8%A6%81%E3%81%AA%E3%81%AE%E3%81%8B-%E3%83%88%E3%83%A9%E3%82%B9%E3%83%88%E3%81%AE%E7%A8%AE%E9%A1%9E%E3%81%A8%E3%81%AF</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20explanation%20of%20different%20types%20of%20trusts%20and%20their%20roles%20in%20the%20United%20States%2c%20including%20the%20basic%20understanding%2c%20necessity%2c%20and%20variety%20of%20trust%20t.jpeg</image:loc><image:caption>AnexplanationofdifferenttypesoftrustsandtheirrolesintheUnitedStatesincludingthebasicunderstandingnecessityandvarietyoftrustt</image:caption><image:title>AnexplanationofdifferenttypesoftrustsandtheirrolesintheUnitedStatesincludingthebasicunderstandingnecessityandvarietyoftrustt</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/An%20explanation%20of%20trust%20(trust)%20in%20the%20United%20States%2c%20from%20the%20basic%20understanding%20to%20the%20necessity%20and%20various%20types%20of%20trusts..jpeg</image:loc><image:caption>AnexplanationoftrusttrustintheUnitedStatesfromthebasicunderstandingtothenecessityandvarioustypesoftrusts</image:caption><image:title>AnexplanationoftrusttrustintheUnitedStatesfromthebasicunderstandingtothenecessityandvarioustypesoftrusts</image:title></image:image><lastmod>2024-06-05</lastmod></url><url><loc>https://www.chiborder.com/blog/what-defines-a-qualified-foreign-corporation-under-the-context-of-qualified-dividend-income</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/tax-strategies-for-american-asian-retiree-couples</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Tax%20Pitfalls%20(LinkedIn%20Post)%20(3).png</image:loc><image:caption>TaxPitfallsLinkedInPost3</image:caption><image:title>TaxPitfallsLinkedInPost3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/ko/help</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-17</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>undrawbloggingrekl0d</image:caption><image:title>undrawbloggingrekl0d</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2024-06-10</lastmod></url><url><loc>https://www.chiborder.com/blog/how-us-corporations-can-benefit-from-section-245a</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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-23-2024-07-56-23-9978-PM.png</image:loc><image:caption>MasterPresentationFileNov2320240756239978PM</image:caption><image:title>MasterPresentationFileNov2320240756239978PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-11-23</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/resolving-inconsistencies-us-tax-treaty-and-us-federal-tax-law</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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%20navigating%20a%20complex%20maze%20with%20different%20paths%20labeled%20US%20Tax%20Treaty%20and%20US%20Federal%20Tax%20Law%20to%20resolve%20discrepancies%20and%20opti.jpeg</image:loc><image:caption>AnimageofapersonnavigatingacomplexmazewithdifferentpathslabeledUSTaxTreatyandUSFederalTaxLawtoresolvediscrepanciesandopti</image:caption><image:title>AnimageofapersonnavigatingacomplexmazewithdifferentpathslabeledUSTaxTreatyandUSFederalTaxLawtoresolvediscrepanciesandopti</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2024-07-09</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/cross-border-partnership-tax-guidelines-for-appreciated-property</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Sep-24%20Contribution%20to%20Foreign%20Partnership.png</image:loc><image:caption>Sep24ContributiontoForeignPartnership</image:caption><image:title>Sep24ContributiontoForeignPartnership</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/how-to-submit-i-407</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20Giving%20Up%20Your%20Green%20Card%20Eng%20with%20CHN%20captions.mp4/medium.jpg</video:thumbnail_loc><video:title>I-407 Giving Up Your Green Card Eng with CHN captions</video:title><video:description>I-407 Giving Up Your Green Card Eng with CHN captions</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20Giving%20Up%20Your%20Green%20Card%20Eng%20with%20CHN%20captions.mp4</video:content_loc><video:duration>607</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>AnimageofaFormI407beingfilledoutandsubmittedwithdetailedinstructionsonhowtorelinquishGreenCardstatus</image:caption><image:title>AnimageofaFormI407beingfilledoutandsubmittedwithdetailedinstructionsonhowtorelinquishGreenCardstatus</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/services</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undrawfilingsystemre56h6</image:caption><image:title>undrawfilingsystemre56h6</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>undrawbuyhousere8xq7</image:caption><image:title>undrawbuyhousere8xq7</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>undrawbuyhousean72</image:caption><image:title>undrawbuyhousean72</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undrawonlinepaymentsrey8f2</image:caption><image:title>undrawonlinepaymentsrey8f2</image:title></image:image><lastmod>2026-02-09</lastmod></url><url><loc>https://www.chiborder.com/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 You Give Up your Green Card</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Three%20Essential%20Check%20Points%20before%20You%20Give%20Up%20your%20Green%20Card.mp4</video:content_loc><video:duration>316</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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%20considering%20giving%20up%20their%20U.jpeg</image:loc><image:caption>AnimageofapersonconsideringgivinguptheirU</image:caption><image:title>AnimageofapersonconsideringgivinguptheirU</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>2024-07-23</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20managing%20tax%20implications%20for%20crossborder%20living%20between%20Japan%20and%20the%20United%20States%2c%20focusing%20on%20tax%20treaties%2c%20dual%20taxation%2c%20an.jpeg</image:loc><image:caption>AnimageofapersonmanagingtaximplicationsforcrossborderlivingbetweenJapanandtheUnitedStatesfocusingontaxtreatiesdualtaxationan</image:caption><image:title>AnimageofapersonmanagingtaximplicationsforcrossborderlivingbetweenJapanandtheUnitedStatesfocusingontaxtreatiesdualtaxationan</image:title></image:image><lastmod>2025-08-07</lastmod></url><url><loc>https://www.chiborder.com/es/blog/pfic-reporting-for-u.s.-investors-with-foreign-mutual-funds-tax-strategies-amp-compliance-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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>imagepngMay3120250123164553AM</image:caption><image:title>imagepngMay3120250123164553AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>imagepngMay3120250124001501AM</image:caption><image:title>imagepngMay3120250124001501AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>imagepngMay3020250303042998PM</image:caption><image:title>imagepngMay3020250303042998PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-22-37-8689-AM.png</image:loc><image:caption>imagepngMay3120250122378689AM</image:caption><image:title>imagepngMay3120250122378689AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>imagepngMay3120250119245318AM</image:caption><image:title>imagepngMay3120250119245318AM</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/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot20250530095902</image:caption><image:title>Screenshot20250530095902</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>imagepngMay3120250111407314AM</image:caption><image:title>imagepngMay3120250111407314AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-20-22-4972-AM.png</image:loc><image:caption>imagepngMay3120250120224972AM</image:caption><image:title>imagepngMay3120250120224972AM</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/cross-border-fbar-essentials-handling-foreign-pension-accounts</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BCFBAR%E3%81%AE%E8%A6%81%E7%82%B9%E5%A4%96%E5%9B%BD%E5%B9%B4%E9%87%91%E5%8F%A3%E5%BA%A7%E3%81%AE%E5%8F%96%E3%82%8A%E6%89%B1%E3%81%84.mp4/medium.jpg</video:thumbnail_loc><video:title>クロスボーダーFBARの要点外国年金口座の取り扱い</video:title><video:description>クロスボーダーFBARの要点外国年金口座の取り扱い</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BCFBAR%E3%81%AE%E8%A6%81%E7%82%B9%E5%A4%96%E5%9B%BD%E5%B9%B4%E9%87%91%E5%8F%A3%E5%BA%A7%E3%81%AE%E5%8F%96%E3%82%8A%E6%89%B1%E3%81%84.mp4</video:content_loc><video:duration>393</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20Asian%20person%20navigating%20through%20paperwork%20related%20to%20FBAR%20compliance%20for%20foreign%20pension%20accounts.jpeg</image:loc><image:caption>AnimageofaAsianpersonnavigatingthroughpaperworkrelatedtoFBARcomplianceforforeignpensionaccounts</image:caption><image:title>AnimageofaAsianpersonnavigatingthroughpaperworkrelatedtoFBARcomplianceforforeignpensionaccounts</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-08-15</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-tax-implications-of-foreign-partner-property-contributions</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>whenAsianforeignpartnerscontributepropertytoU</image:caption><image:title>whenAsianforeignpartnerscontributepropertytoU</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/83b-election%E3%81%AE%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88-%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP2483B</image:caption><image:title>sEP2483B</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-10-13</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/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>Animageofadetailedtaxguidefornavigatingtheimplicationsofdualcitizenshipontaxes</image:caption><image:title>Animageofadetailedtaxguidefornavigatingtheimplicationsofdualcitizenshipontaxes</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-07-31</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>MasterPresentationFileSep2720240850414041PM</image:caption><image:title>MasterPresentationFileSep2720240850414041PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-09-27</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E3%81%AA%E3%81%9C%E3%82%A2%E3%83%A1%E3%83%AA%E3%82%AB%E3%81%AE%E5%AF%8C%E8%A3%95%E5%B1%A4%E3%81%AE%E8%B3%87%E7%94%A3%E3%81%AF%E5%A2%97%E3%81%88%E7%B6%9A%E3%81%91%E3%82%8B%E3%81%AE%E3%81%8B</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Dynasty%20Trust.mp4/medium.jpg</video:thumbnail_loc><video:title>Dynasty Trust</video:title><video:description>Dynasty Trust</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Dynasty%20Trust.mp4</video:content_loc><video:duration>716</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/American%20wealth%20secrets%20with%20Dynasty%20Trusts.png</image:loc><image:caption>AmericanwealthsecretswithDynastyTrusts</image:caption><image:title>AmericanwealthsecretswithDynastyTrusts</image:title></image:image><lastmod>2026-03-08</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 記入提出方法ステップバイステップガイド</video:description><video:content_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</video:content_loc><video:duration>811</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>AnimageofaFormI407beingfilledoutandsubmittedwithdetailedinstructionsonhowtorelinquishGreenCardstatus</image:caption><image:title>AnimageofaFormI407beingfilledoutandsubmittedwithdetailedinstructionsonhowtorelinquishGreenCardstatus</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>2024-07-29</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-02-09</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/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%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>Apersoncarefullymaneuveringthroughamazeoftangledlinesandoverlappingshapeswithaspotlightshiningonthemastheytrytoavoidbecomingtrapped</image:caption><image:title>Apersoncarefullymaneuveringthroughamazeoftangledlinesandoverlappingshapeswithaspotlightshiningonthemastheytrytoavoidbecomingtrapped</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>ApersontrackingdaysspentintheU</image:caption><image:title>ApersontrackingdaysspentintheU</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-19</lastmod></url><url><loc>https://www.chiborder.com/blog/japanese-citizenship-essential-requirements</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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%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>AdetailedguidetonavigatingtheessentialrequirementsforobtainingJapanesecitizenshipincludinglegalpathwaysresidencyrequirementslangua</image:caption><image:title>AdetailedguidetonavigatingtheessentialrequirementsforobtainingJapanesecitizenshipincludinglegalpathwaysresidencyrequirementslangua</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>AJapaneseflagwavinginthewindagainstabackdropofcherryblossomtrees</image:caption><image:title>AJapaneseflagwavinginthewindagainstabackdropofcherryblossomtrees</image:title></image:image><lastmod>2025-09-06</lastmod></url><url><loc>https://www.chiborder.com/es/blog/how-green-card-holders-can-legally-avoid-the-u.s.-exit-tax</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Feb-08-2026-01-56-14-4496-AM</video:title><video:description>Untitled Project-Feb-08-2026-01-56-14-4496-AM</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4</video:content_loc><video:duration>630</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/U.S.%20exit%20tax%20overview.png</image:loc><image:caption>USexittaxoverview</image:caption><image:title>USexittaxoverview</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2026-02-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/form-3250-reporting-exceptions-what-are-applicable-tax-favored-foreign-trusts</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Mar-20-2025-06-28-16-9464-PM.png</image:loc><image:caption>MasterPresentationFileMar2020250628169464PM</image:caption><image:title>MasterPresentationFileMar2020250628169464PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/es/blog/japanese-citizenship-essential-requirements</loc><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>AdetailedguidetonavigatingtheessentialrequirementsforobtainingJapanesecitizenshipincludinglegalpathwaysresidencyrequirementslangua</image:caption><image:title>AdetailedguidetonavigatingtheessentialrequirementsforobtainingJapanesecitizenshipincludinglegalpathwaysresidencyrequirementslangua</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>AJapaneseflagwavinginthewindagainstabackdropofcherryblossomtrees</image:caption><image:title>AJapaneseflagwavinginthewindagainstabackdropofcherryblossomtrees</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/blog/constructive-ownership-of-stock-what-you-need-to-know-about-family-members</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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-Oct-12-2024-01-10-18-4745-PM.png</image:loc><image:caption>MasterPresentationFileOct1220240110184745PM</image:caption><image:title>MasterPresentationFileOct1220240110184745PM</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/migration/ko/knowledge-base/kb-404</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/5-steps-to-abandoning-a-green-card-and-the-tax-mistakes-that-cost-six-figures</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Abandoning%20Green%20Card%20EMG.mp4/medium.jpg</video:thumbnail_loc><video:title>Abandoning Green Card EMG</video:title><video:description>Abandoning Green Card EMG</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Abandoning%20Green%20Card%20EMG.mp4</video:content_loc><video:duration>668</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/chi-border-green-card-abandonment-5-steps.png</image:loc><image:caption>chibordergreencardabandonment5steps</image:caption><image:title>chibordergreencardabandonment5steps</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-24</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/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>TheimageisofapersonholdingaGreenCardwithaplaneflyinginthebackground</image:caption><image:title>TheimageisofapersonholdingaGreenCardwithaplaneflyinginthebackground</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20studying%20a%20large%20map%20covered%20in%20various%20documents%20and%20immigration%20paperwork%2c%20with%20a%20green%20card%20in%20the%20center..jpeg</image:loc><image:caption>Apersonstudyingalargemapcoveredinvariousdocumentsandimmigrationpaperworkwithagreencardinthecenter</image:caption><image:title>Apersonstudyingalargemapcoveredinvariousdocumentsandimmigrationpaperworkwithagreencardinthecenter</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-24</lastmod></url><url><loc>https://www.chiborder.com/blog/securing-medical-coverage-for-global-travel</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20individual%20reading%20and%20comparing%20different%20travel%20insurance%20options%20for%20international%20trips.jpeg</image:loc><image:caption>Anindividualreadingandcomparingdifferenttravelinsuranceoptionsforinternationaltrips</image:caption><image:title>Anindividualreadingandcomparingdifferenttravelinsuranceoptionsforinternationaltrips</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20traveler%20standing%20on%20top%20of%20a%20mountain%2c%20looking%20out%20at%20a%20vast%20and%20diverse%20landscape%20with%20a%20sense%20of%20peace%20and%20confidence..jpeg</image:loc><image:caption>Atravelerstandingontopofamountainlookingoutatavastanddiverselandscapewithasenseofpeaceandconfidence</image:caption><image:title>Atravelerstandingontopofamountainlookingoutatavastanddiverselandscapewithasenseofpeaceandconfidence</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/form-2555-qualifying-for-the-physical-presence-test-a-guide-for-expats</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/5-steps-to-abandoning-a-green-card-and-the-tax-mistakes-that-cost-six-figures</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Abandoning%20Green%20Card%20EMG.mp4/medium.jpg</video:thumbnail_loc><video:title>Abandoning Green Card EMG</video:title><video:description>Abandoning Green Card EMG</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Abandoning%20Green%20Card%20EMG.mp4</video:content_loc><video:duration>668</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/chi-border-green-card-abandonment-5-steps.png</image:loc><image:caption>chibordergreencardabandonment5steps</image:caption><image:title>chibordergreencardabandonment5steps</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-24</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-submit-i-407</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20Giving%20Up%20Your%20Green%20Card%20Eng%20with%20CHN%20captions.mp4/medium.jpg</video:thumbnail_loc><video:title>I-407 Giving Up Your Green Card Eng with CHN captions</video:title><video:description>I-407 Giving Up Your Green Card Eng with CHN captions</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/I-407%20Giving%20Up%20Your%20Green%20Card%20Eng%20with%20CHN%20captions.mp4</video:content_loc><video:duration>607</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20Form%20I407%20being%20filled%20out%20and%20submitted%2c%20with%20detailed%20instructions%20on%20how%20to%20relinquish%20Green%20Card%20status.jpeg</image:loc><image:caption>AnimageofaFormI407beingfilledoutandsubmittedwithdetailedinstructionsonhowtorelinquishGreenCardstatus</image:caption><image:title>AnimageofaFormI407beingfilledoutandsubmittedwithdetailedinstructionsonhowtorelinquishGreenCardstatus</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-07-23</lastmod></url><url><loc>https://www.chiborder.com/ja/how-it-works</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undrawagreementred4dv</image:caption><image:title>undrawagreementred4dv</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undrawdatepickerrer0p8</image:caption><image:title>undrawdatepickerrer0p8</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_meeting_re_i53h.svg</image:loc><image:caption>undrawmeetingrei53h</image:caption><image:title>undrawmeetingrei53h</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/about</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/alex-azabache-Pbls4QFjVCA-unsplash.jpg</image:loc><image:caption>alexazabachePbls4QFjVCAunsplash</image:caption><image:title>alexazabachePbls4QFjVCAunsplash</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-12-24</lastmod></url><url><loc>https://www.chiborder.com/ko/</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>pexelschaitgoli20838381</image:caption><image:title>pexelschaitgoli20838381</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexelschaitgoli2083838111</image:caption><image:title>pexelschaitgoli2083838111</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>nounprofit62307141</image:caption><image:title>nounprofit62307141</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>nouninternational62307131</image:caption><image:title>nouninternational62307131</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-strategy-6230728%20(2).svg</image:loc><image:caption>nounstrategy62307282</image:caption><image:title>nounstrategy62307282</image:title></image:image><lastmod>2026-01-12</lastmod></url><url><loc>https://www.chiborder.com/es/blog/navigate-pfic-tax-by-taking-advantage-of-available-elections</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-07-2024-03-47-52-8444-PM.png</image:loc><image:caption>MasterPresentationFileNov0720240347528444PM</image:caption><image:title>MasterPresentationFileNov0720240347528444PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-11-07</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-report-foreign-gifts-on-irs-tax-forms</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20Form%203520%20to%20report%20foreign%20gifts%20to%20the%20IRS.jpeg</image:loc><image:caption>AnimageofapersonfillingoutForm3520toreportforeigngiftstotheIRS</image:caption><image:title>AnimageofapersonfillingoutForm3520toreportforeigngiftstotheIRS</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-profit-6230714%20(1).svg</image:loc><image:caption>nounprofit62307141</image:caption><image:title>nounprofit62307141</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexelschaitgoli2083838111</image:caption><image:title>pexelschaitgoli2083838111</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>nouninternational62307131</image:caption><image:title>nouninternational62307131</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>pexelschaitgoli20838381</image:caption><image:title>pexelschaitgoli20838381</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-strategy-6230728%20(2).svg</image:loc><image:caption>nounstrategy62307282</image:caption><image:title>nounstrategy62307282</image:title></image:image><lastmod>2026-01-12</lastmod></url><url><loc>https://www.chiborder.com/blog/5-steps-to-abandoning-a-green-card-and-the-tax-mistakes-that-cost-six-figures</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Abandoning%20Green%20Card%20EMG.mp4/medium.jpg</video:thumbnail_loc><video:title>Abandoning Green Card EMG</video:title><video:description>Abandoning Green Card EMG</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Abandoning%20Green%20Card%20EMG.mp4</video:content_loc><video:duration>668</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/chi-border-green-card-abandonment-5-steps.png</image:loc><image:caption>chibordergreencardabandonment5steps</image:caption><image:title>chibordergreencardabandonment5steps</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>2026-01-24</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/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-06-15</lastmod></url><url><loc>https://www.chiborder.com/ko/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>USexittaxbrogimage11</image:caption><image:title>USexittaxbrogimage11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/zh/help</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/migration/ja/knowledge-base/%E3%83%88%E3%83%83%E3%83%97-7-%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E3%83%97%E3%83%AD%E3%83%95%E3%82%A7%E3%83%83%E3%82%B7%E3%83%A7%E3%83%8A%E3%83%AB%E3%81%8C%E7%9F%A5%E3%81%A3%E3%81%A6%E3%81%8A%E3%81%8F%E3%81%B9%E3%81%8D%EF%BC%97%E3%81%A4%E3%81%AE%E7%B1%B3%E5%9B%BD%E3%81%AE%E7%A8%8E%E5%8B%99%E7%9F%A5%E8%AD%98</loc><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-calculate-the-streamlined-domestic-offshore-procedures-penalty</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/How%20to%20Calculate%20the%20Streamlined%20Domestic%20Offshore%20Procedures%20Penalt.mp4/medium.jpg</video:thumbnail_loc><video:title>How to Calculate the Streamlined Domestic Offshore Procedures Penalt</video:title><video:description>How to Calculate the Streamlined Domestic Offshore Procedures Penalt</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/How%20to%20Calculate%20the%20Streamlined%20Domestic%20Offshore%20Procedures%20Penalt.mp4</video:content_loc><video:duration>345</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20Asian%20man%20watching%20a%20calculator%20with%20financial%20documents%20and%20foreign%20financial%20assets%20scattered%20around%20it.jpeg</image:loc><image:caption>AnAsianmanwatchingacalculatorwithfinancialdocumentsandforeignfinancialassetsscatteredaroundit</image:caption><image:title>AnAsianmanwatchingacalculatorwithfinancialdocumentsandforeignfinancialassetsscatteredaroundit</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/contact</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/migration/es/knowledge-base/kb-404</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/navigating-built-in-loss-limitations-for-non-us-investors-in-us-corporate-formation</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>362e1A</image:caption><image:title>362e1A</image:title></image:image><lastmod>2024-09-26</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%20Border%20Inc..png</image:loc><image:caption>CHIBorderInc</image:caption><image:title>CHIBorderInc</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/how-green-card-status-impacts-your-tax-bill</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20Green%20Card%20filling%20out%20tax%20forms%20with%20a%20look%20of%20concentration%20on%20their%20face..jpeg</image:loc><image:caption>ApersonholdingaGreenCardfillingouttaxformswithalookofconcentrationontheirface</image:caption><image:title>ApersonholdingaGreenCardfillingouttaxformswithalookofconcentrationontheirface</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-14</lastmod></url><url><loc>https://www.chiborder.com/blog/can-you-continue-receiving-and-how-are-you-taxed-on-u.s.-social-security-benefits-abroad</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20detailed%20flowchart%20illustrating%20the%20decisionmaking%20process%20for%20nonUS%20citizens%20regarding%20US%20Social%20Security%20benefits%20when%20moving%20abroad%20The%20flowchart%20is%20divided%20into%20five%20distinct%20steps%20each%20represented%20by%20colorful%20boxes%20with%20arrow.png</image:loc><image:caption>TheimagedepictsadetailedflowchartillustratingthedecisionmakingprocessfornonUScitizensregardingUSSocialSecuritybenefitswhenmovingabroadTheflowchartisdividedintofivedistinctstepseachrepresentedbycolorfulboxeswitharrow</image:caption><image:title>TheimagedepictsadetailedflowchartillustratingthedecisionmakingprocessfornonUScitizensregardingUSSocialSecuritybenefitswhenmovingabroadTheflowchartisdividedintofivedistinctstepseachrepresentedbycolorfulboxeswitharrow</image:title></image:image><lastmod>2025-08-30</lastmod></url><url><loc>https://www.chiborder.com/blog/filing-mfj-in-the-i-407-year-and-still-filing-form-8854-on-the-mid-year-expatriation-date</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/mfj_i407_8854_header.svg</image:loc><image:caption>mfji4078854header</image:caption><image:title>mfji4078854header</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-10-04</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-the-applicable-federal-rate-in-international-loans</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/calculating-capital-gains-on-gifted-property-made-simple</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-28-2024-04-14-23-0164-AM.png</image:loc><image:caption>MasterPresentationFileNov2820240414230164AM</image:caption><image:title>MasterPresentationFileNov2820240414230164AM</image:title></image:image><lastmod>2024-12-06</lastmod></url><url><loc>https://www.chiborder.com/blog/form-3250-reporting-exceptions-what-are-applicable-tax-favored-foreign-trusts</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Mar-20-2025-06-28-16-9464-PM.png</image:loc><image:caption>MasterPresentationFileMar2020250628169464PM</image:caption><image:title>MasterPresentationFileMar2020250628169464PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/%E7%B1%B3%E5%9B%BD%E5%87%BA%E5%9B%BD%E6%BA%96%E5%82%99%E3%82%B9%E3%83%88%E3%83%AA%E3%83%BC%E3%83%A0%E3%83%A9%E3%82%A4%E3%83%B3%E6%89%8B%E7%B6%9A%E3%81%8D%E3%81%AE3%E5%B9%B4%E7%94%B3%E5%91%8A%E3%81%A0%E3%81%91%E3%81%A7%E3%81%AF%E6%9C%AC%E5%BD%93%E3%81%AB%E5%8D%81%E5%88%86%E3%81%AA%E3%81%AE%E3%81%8B</loc><lastmod>2025-11-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/step-by-step-guide-for-fbar-filing-complete-2025-instructions</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-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>imagepngApr0820250139123908PM</image:caption><image:title>imagepngApr0820250139123908PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-4.png</image:loc><image:caption>imagepng4</image:caption><image:title>imagepng4</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>imagepngApr0820250146579839PM</image:caption><image:title>imagepngApr0820250146579839PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>AcartoonstylewomanwithlongdarkhairwearingalighttopandearringsgesturestowardregionalcomplexitiesinhandlingSoutheastAsianaccountsObtainingaccountsinformationcurrencyfluctuationsdifferentaccountstructureandnamingconventio</image:caption><image:title>AcartoonstylewomanwithlongdarkhairwearingalighttopandearringsgesturestowardregionalcomplexitiesinhandlingSoutheastAsianaccountsObtainingaccountsinformationcurrencyfluctuationsdifferentaccountstructureandnamingconventio</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-2.png</image:loc><image:caption>imagepng2</image:caption><image:title>imagepng2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-3.png</image:loc><image:caption>imagepng3</image:caption><image:title>imagepng3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>imagepngApr0820250147218926PM</image:caption><image:title>imagepngApr0820250147218926PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png.png</image:loc><image:caption>imagepng</image:caption><image:title>imagepng</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-1.png</image:loc><image:caption>imagepng1</image:caption><image:title>imagepng1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-07-10</lastmod></url><url><loc>https://www.chiborder.com/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/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>AnimageofapersonworkingontaxformsandpaperworkrelatedtoUSincometaxfornonresidentworkers</image:caption><image:title>AnimageofapersonworkingontaxformsandpaperworkrelatedtoUSincometaxfornonresidentworkers</image:title></image:image><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>Adiversegroupofnonresidentworkerssmilingandgatheredaroundatablefilledwithtaxdocumentsandcalculators</image:caption><image:title>Adiversegroupofnonresidentworkerssmilingandgatheredaroundatablefilledwithtaxdocumentsandcalculators</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/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/Foreign%20Tax%20Credit%20(1).png</image:loc><image:caption>ForeignTaxCredit1</image:caption><image:title>ForeignTaxCredit1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/zh-cn/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>TheimagedepictsaneatlyorganizedworkspacefeaturingawoodendeskadornedwithalaptopdisplayinganopendocumenttitledForm1116MaximizingYourForeignTaxCreditSurroundingthelaptoparevarioustaxrelatedmaterialsincludingastackof1</image:caption><image:title>TheimagedepictsaneatlyorganizedworkspacefeaturingawoodendeskadornedwithalaptopdisplayinganopendocumenttitledForm1116MaximizingYourForeignTaxCreditSurroundingthelaptoparevarioustaxrelatedmaterialsincludingastackof1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/slash-your-irs-penalties-fbar-violation-tips</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20navigating%20the%20complexities%20of%20FBAR%20violations%20and%20strategies%20to%20reduce%20IRS%20penalties%2c%20with%20emphasis%20on%20understanding%20requirements%2c%20penalt.jpeg</image:loc><image:caption>AnimageofnavigatingthecomplexitiesofFBARviolationsandstrategiestoreduceIRSpenaltieswithemphasisonunderstandingrequirementspenalt</image:caption><image:title>AnimageofnavigatingthecomplexitiesofFBARviolationsandstrategiestoreduceIRSpenaltieswithemphasisonunderstandingrequirementspenalt</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/foreign%20financial%20accounts%20statements%20sitting%20on%20the%20desk.%20with%20foreign%20language.jpeg</image:loc><image:caption>foreignfinancialaccountsstatementssittingonthedeskwithforeignlanguage</image:caption><image:title>foreignfinancialaccountsstatementssittingonthedeskwithforeignlanguage</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>2024-07-04</lastmod></url><url><loc>https://www.chiborder.com/blog/slash-your-irs-penalties-fbar-violation-tips</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/foreign%20financial%20accounts%20statements%20sitting%20on%20the%20desk.%20with%20foreign%20language.jpeg</image:loc><image:caption>foreignfinancialaccountsstatementssittingonthedeskwithforeignlanguage</image:caption><image:title>foreignfinancialaccountsstatementssittingonthedeskwithforeignlanguage</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20navigating%20the%20complexities%20of%20FBAR%20violations%20and%20strategies%20to%20reduce%20IRS%20penalties%2c%20with%20emphasis%20on%20understanding%20requirements%2c%20penalt.jpeg</image:loc><image:caption>AnimageofnavigatingthecomplexitiesofFBARviolationsandstrategiestoreduceIRSpenaltieswithemphasisonunderstandingrequirementspenalt</image:caption><image:title>AnimageofnavigatingthecomplexitiesofFBARviolationsandstrategiestoreduceIRSpenaltieswithemphasisonunderstandingrequirementspenalt</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>2024-07-04</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/-%E5%AE%8C%E5%85%A8%E3%82%AC%E3%82%A4%E3%83%89-%E5%87%BA%E5%9B%BD%E5%89%8D%E3%81%AB401k%E3%82%92ira%E3%81%B8%E3%83%AD%E3%83%BC%E3%83%AB%E3%82%AA%E3%83%BC%E3%83%90%E3%83%BC%E3%81%97%E3%81%A6%E3%81%AF%E3%81%84%E3%81%91%E3%81%AA%E3%81%84%E7%90%86%E7%94%B1exit-tax%E5%87%BA%E5%9B%BD%E7%A8%8E%E3%81%AE%E8%90%BD%E3%81%A8%E3%81%97%E7%A9%B4%E3%81%A8%E3%81%AF</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/US%20Exit%20Tax%20Best%20Practice.mp4/medium.jpg</video:thumbnail_loc><video:title>US Exit Tax Best Practice</video:title><video:description>US Exit Tax Best Practice</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/US%20Exit%20Tax%20Best%20Practice.mp4</video:content_loc><video:duration>432</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/Screenshot%202025-12-07%20113554.png</image:loc><image:caption>Screenshot20251207113554</image:caption><image:title>Screenshot20251207113554</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-12-07</lastmod></url><url><loc>https://www.chiborder.com/ja/career</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undrawteamcollaborationreow29</image:caption><image:title>undrawteamcollaborationreow29</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-11</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/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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-21-2024-01-21-01-4937-AM.png</image:loc><image:caption>MasterPresentationFileNov2120240121014937AM</image:caption><image:title>MasterPresentationFileNov2120240121014937AM</image:title></image:image><lastmod>2024-11-21</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-us-trade-of-business-and-permanent-establishment</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-21-2024-12-50-48-2312-AM.png</image:loc><image:caption>MasterPresentationFileNov2120241250482312AM</image:caption><image:title>MasterPresentationFileNov2120241250482312AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-11-29</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/roth-ira-abroad-tax-rules-for-green-card-holders-or-ex-green-card-holders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country%20(1).png</image:loc><image:caption>YouMayLosetheBenefitsofRothIRAifyoumovetoaforeigncountry1</image:caption><image:title>YouMayLosetheBenefitsofRothIRAifyoumovetoaforeigncountry1</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/fbar-penalties-willful-vs-non-willful-for-cross-border-individuals</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%20Penalties%20Willful%20vs%20Non-Willful%20for%20Cross%20Border%20Individuals.mp4/medium.jpg</video:thumbnail_loc><video:title>FBAR Penalties Willful vs Non-Willful for Cross Border Individuals</video:title><video:description>FBAR Penalties Willful vs Non-Willful for Cross Border Individuals</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%20Penalties%20Willful%20vs%20Non-Willful%20for%20Cross%20Border%20Individuals.mp4</video:content_loc><video:duration>569</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20an%20Asian%20person%20watches%20a%20scale%2c%20with%20one%20side%20labeled%20Willful%20and%20the%20other%20side%20labeled%20NonWillful%2c%20representing%20the%20critical%20distin.jpeg</image:loc><image:caption>AnimageofanAsianpersonwatchesascalewithonesidelabeledWillfulandtheothersidelabeledNonWillfulrepresentingthecriticaldistin</image:caption><image:title>AnimageofanAsianpersonwatchesascalewithonesidelabeledWillfulandtheothersidelabeledNonWillfulrepresentingthecriticaldistin</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>Apersonfilingdocumentsatadesksurroundedbyfinancialrecordsandforms</image:caption><image:title>Apersonfilingdocumentsatadesksurroundedbyfinancialrecordsandforms</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>2025-08-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/late-fbar-filing-strategies-for-compliance-cross-border-individuals</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%E6%9C%AA%E6%8F%90%E5%87%BA%E5%95%8F%E9%A1%8C%E8%A7%A3%E6%B1%BA%20DFBAR.mp4/medium.jpg</video:thumbnail_loc><video:title>FBAR未提出問題解決 DFBAR</video:title><video:description>FBAR未提出問題解決 DFBAR</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%E6%9C%AA%E6%8F%90%E5%87%BA%E5%95%8F%E9%A1%8C%E8%A7%A3%E6%B1%BA%20DFBAR.mp4</video:content_loc><video:duration>561</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20preparing%20and%20filing%20a%20delinquent%20FBAR%20submission%20with%20the%20IRS%2c%20accompanied%20by%20a%20tax%20professional%20providing%20guidance%20and%20advice.jpeg</image:loc><image:caption>AnimageofapersonpreparingandfilingadelinquentFBARsubmissionwiththeIRSaccompaniedbyataxprofessionalprovidingguidanceandadvice</image:caption><image:title>AnimageofapersonpreparingandfilingadelinquentFBARsubmissionwiththeIRSaccompaniedbyataxprofessionalprovidingguidanceandadvice</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2024-08-08</lastmod></url><url><loc>https://www.chiborder.com/blog/determining-tax-residency-insights-from-the-us-japan-income-tax-treaty</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/gilti-mechanism.-how-to-calculate-your-gilti-tax</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><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>MasterPresentationFileNov0220240106097460AM</image:caption><image:title>MasterPresentationFileNov0220240106097460AM</image:title></image:image><lastmod>2024-11-02</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/minimize-taxes-when-renouncing-us-citizenship-or-abandoning-green-card</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20map%20with%20various%20routes%20and%20paths%20marked%20out%2c%20surrounded%20by%20dollar%20signs%20and%20tax%20forms..jpeg</image:loc><image:caption>Animageofamapwithvariousroutesandpathsmarkedoutsurroundedbydollarsignsandtaxforms</image:caption><image:title>Animageofamapwithvariousroutesandpathsmarkedoutsurroundedbydollarsignsandtaxforms</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>2025-10-14</lastmod></url><url><loc>https://www.chiborder.com/blog/smart-strategies-to-lower-your-exit-tax-burden</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20reviewing%20financial%20documents%20and%20strategizing%20ways%20to%20lower%20their%20exit%20tax%20burden.jpeg</image:loc><image:caption>Animageofapersonreviewingfinancialdocumentsandstrategizingwaystolowertheirexittaxburden</image:caption><image:title>Animageofapersonreviewingfinancialdocumentsandstrategizingwaystolowertheirexittaxburden</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>2025-07-03</lastmod></url><url><loc>https://www.chiborder.com/es/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>MasterPresentationFileSep2720240850414041PM</image:caption><image:title>MasterPresentationFileSep2720240850414041PM</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/avoiding-fatca-penalties-tips-for-cross-border-individuals-and-their-families</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%20comprehensive%20guide%20providing%20essential%20tips%20to%20help%20crossborder%20individuals%20and%20their%20families%20stay%20compliant%20with%20FATCA%20regulation.jpeg</image:loc><image:caption>TheimageisofacomprehensiveguideprovidingessentialtipstohelpcrossborderindividualsandtheirfamiliesstaycompliantwithFATCAregulation</image:caption><image:title>TheimageisofacomprehensiveguideprovidingessentialtipstohelpcrossborderindividualsandtheirfamiliesstaycompliantwithFATCAregulation</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2024-08-12</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/getting-your-first-u.s.-trust-distribution-as-a-non-resident-no-ssn/itin-yet-what-to-do</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>isometricTheimagedepictsawellorganizeddeskclutteredwithdocumentsrelatedtoUStaxcompliancefornonresidentaliensIntheforegroundahand</image:caption><image:title>isometricTheimagedepictsawellorganizeddeskclutteredwithdocumentsrelatedtoUStaxcompliancefornonresidentaliensIntheforegroundahand</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/blog/unreported-foreign-income-but-no-extra-tax-how-to-choose-between-diirsp-and-the-streamlined-procedures</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20serene%20office%20setting%20bathed%20in%20soft%20natural%20light%20streaming%20through%20large%20windows%20A%20polished%20wooden%20desk%20is%20neatly%20orga.png</image:loc><image:caption>isometricTheimagedepictsasereneofficesettingbathedinsoftnaturallightstreamingthroughlargewindowsApolishedwoodendeskisneatlyorga</image:caption><image:title>isometricTheimagedepictsasereneofficesettingbathedinsoftnaturallightstreamingthroughlargewindowsApolishedwoodendeskisneatlyorga</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-11-01</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-to-claim-foreign-tax-credits-for-japanese-taxes-paid-while-you-are-living-in-japan</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Mar-26-2025-02-19-25-2863-AM.png</image:loc><image:caption>MasterPresentationFileMar2620250219252863AM</image:caption><image:title>MasterPresentationFileMar2620250219252863AM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/under-the-us-tax-laws-the-source-of-interest-income-is-generally-controlled-by-the-residence-or-the-place-of-incorporation-of-the-obligor</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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/Sep-24%20Interest%20Sourcing%20Rule%20-2.png</image:loc><image:caption>Sep24InterestSourcingRule2</image:caption><image:title>Sep24InterestSourcingRule2</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/filing-mfj-in-the-i-407-year-and-still-filing-form-8854-on-the-mid-year-expatriation-date</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/mfj_i407_8854_header.svg</image:loc><image:caption>mfji4078854header</image:caption><image:title>mfji4078854header</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-us-foreign-tax-credit-calculation-compared-to-foreign-tax-deduction</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>MasterPresentationFileSep2620241238313309AM</image:caption><image:title>MasterPresentationFileSep2620241238313309AM</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/how-non-resident-workers-can-avoid-us-income-tax</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%20person%20working%20on%20tax%20forms%20and%20paperwork%20related%20to%20US%20income%20tax%20for%20nonresident%20workers.jpeg</image:loc><image:caption>AnimageofapersonworkingontaxformsandpaperworkrelatedtoUSincometaxfornonresidentworkers</image:caption><image:title>AnimageofapersonworkingontaxformsandpaperworkrelatedtoUSincometaxfornonresidentworkers</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><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>Adiversegroupofnonresidentworkerssmilingandgatheredaroundatablefilledwithtaxdocumentsandcalculators</image:caption><image:title>Adiversegroupofnonresidentworkerssmilingandgatheredaroundatablefilledwithtaxdocumentsandcalculators</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-26</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-source-rules-for-f-1-student-income</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-18-2024-09-12-03-2861-PM.png</image:loc><image:caption>MasterPresentationFileOct1820240912032861PM</image:caption><image:title>MasterPresentationFileOct1820240912032861PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/pfic-reporting-for-u.s.-investors-with-foreign-mutual-funds-tax-strategies-amp-compliance-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-22-37-8689-AM.png</image:loc><image:caption>imagepngMay3120250122378689AM</image:caption><image:title>imagepngMay3120250122378689AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-20-22-4972-AM.png</image:loc><image:caption>imagepngMay3120250120224972AM</image:caption><image:title>imagepngMay3120250120224972AM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>imagepngMay3120250124001501AM</image:caption><image:title>imagepngMay3120250124001501AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>imagepngMay3120250119245318AM</image:caption><image:title>imagepngMay3120250119245318AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>imagepngMay3120250123164553AM</image:caption><image:title>imagepngMay3120250123164553AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>imagepngMay3020250303042998PM</image:caption><image:title>imagepngMay3020250303042998PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>imagepngMay3120250111407314AM</image:caption><image:title>imagepngMay3120250111407314AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot20250530095902</image:caption><image:title>Screenshot20250530095902</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/foreign-currency-gain-or-loss-transactions-a-comprehensive-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-06-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/key-exceptions-in-pfic-reporting-you-should-know</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Mar-08-2025-07-19-46-5534-PM.png</image:loc><image:caption>MasterPresentationFileMar0820250719465534PM</image:caption><image:title>MasterPresentationFileMar0820250719465534PM</image:title></image:image><lastmod>2025-04-05</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/Jan-26%203%20Minuts%20of%20Steps%20of%20Abandoning%20Green%20Card%20JPN.png</image:loc><image:caption>Jan263MinutsofStepsofAbandoningGreenCardJPN</image:caption><image:title>Jan263MinutsofStepsofAbandoningGreenCardJPN</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2026-02-02</lastmod></url><url><loc>https://www.chiborder.com/es/blog/tax-strategies-for-american-asian-retiree-couples</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Tax%20Pitfalls%20(LinkedIn%20Post)%20(3).png</image:loc><image:caption>TaxPitfallsLinkedInPost3</image:caption><image:title>TaxPitfallsLinkedInPost3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/form-709-instructions-a-comprehensive-guide-for-cross-border-individuals-and-their-families</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20comprehensive%20guide%20for%20crossborder%20individuals%20and%20their%20families%20navigating%20the%20complexities%20of%20crossborder%20gifting%2c%20specifically%20focu.jpeg</image:loc><image:caption>Animageofacomprehensiveguideforcrossborderindividualsandtheirfamiliesnavigatingthecomplexitiesofcrossbordergiftingspecificallyfocu</image:caption><image:title>Animageofacomprehensiveguideforcrossborderindividualsandtheirfamiliesnavigatingthecomplexitiesofcrossbordergiftingspecificallyfocu</image:title></image:image><lastmod>2024-08-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20sitting%20at%20a%20desk%2c%20surrounded%20by%20stacks%20of%20paperwork%20and%20a%20computer%20screen%20displaying%20financial%20documents%2c%20with%20a%20key%20unlocking%20a%20hidden%20vault%20labeled%20IRS%20Streamlined%20Offshore%20Program..jpeg</image:loc><image:caption>ApersonsittingatadesksurroundedbystacksofpaperworkandacomputerscreendisplayingfinancialdocumentswithakeyunlockingahiddenvaultlabeledIRSStreamlinedOffshoreProgram</image:caption><image:title>ApersonsittingatadesksurroundedbystacksofpaperworkandacomputerscreendisplayingfinancialdocumentswithakeyunlockingahiddenvaultlabeledIRSStreamlinedOffshoreProgram</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>Apersonfilingdocumentsatadesksurroundedbyfinancialrecordsandforms</image:caption><image:title>Apersonfilingdocumentsatadesksurroundedbyfinancialrecordsandforms</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-10-22</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/ja/blog</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_blogging_re_kl0d.svg</image:loc><image:caption>undrawbloggingrekl0d</image:caption><image:title>undrawbloggingrekl0d</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-12</lastmod></url><url><loc>https://www.chiborder.com/blog/cfc-designation-and-foreign-person-stock-ownership-section-958b</loc><lastmod>2025-11-16</lastmod></url><url><loc>https://www.chiborder.com/migration/zh-cn/knowledge-base/kb-404</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</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/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-07-17</lastmod></url><url><loc>https://www.chiborder.com/blog/%E6%97%A5%E7%B1%B3%E4%BA%8C%E9%87%8D%E5%9B%BD%E7%B1%8D%E3%81%AE%E6%9C%AA%E6%9D%A5%E4%BA%88%E6%B8%AC%E3%81%A8%E3%81%9D%E3%81%AE%E5%8F%AF%E8%83%BD%E6%80%A7</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20with%20dual%20Japanese%20and%20American%20citizenship%20facing%20legal%20and%20social%20challenges%2c%20as%20well%20as%20future%20prospects%2c%20is%20explored.jpeg</image:loc><image:caption>AnimageofapersonwithdualJapaneseandAmericancitizenshipfacinglegalandsocialchallengesaswellasfutureprospectsisexplored</image:caption><image:title>AnimageofapersonwithdualJapaneseandAmericancitizenshipfacinglegalandsocialchallengesaswellasfutureprospectsisexplored</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-09-02</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/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20carefully%20reviewing%20financial%20documents%20and%20filing%20tax%20forms%20with%20a%20focused%20expression.jpeg</image:loc><image:caption>Theimageisofapersoncarefullyreviewingfinancialdocumentsandfilingtaxformswithafocusedexpression</image:caption><image:title>Theimageisofapersoncarefullyreviewingfinancialdocumentsandfilingtaxformswithafocusedexpression</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-japanese-inheritance-mediation-processes</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-file-your-record-of-abandonment-of-lawful-permanent-resident</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/form%20I407-1.jpeg</image:loc><image:caption>formI4071</image:caption><image:title>formI4071</image:title></image:image><lastmod>2025-10-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>ReportingForeignGiftstoIRS1200x628px1</image:caption><image:title>ReportingForeignGiftstoIRS1200x628px1</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/understand-dividends-received-deduction-245a</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>MasterPresentationFile1</image:caption><image:title>MasterPresentationFile1</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E3%81%AA%E3%81%9C%E7%B1%B3%E5%9B%BD%E6%B0%B8%E4%BD%8F%E6%A8%A9%E3%82%92%E6%94%BE%E6%A3%84%E3%81%99%E3%82%8B%E3%81%AE%E3%81%8B</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20older%20Japanese%20femail%20is%20mailing%20her%20green%20card%20to%20the%20US%20government%20dreaming%20new%20life%20in%20a%20different%20country-1.jpeg</image:loc><image:caption>AnolderJapanesefemailismailinghergreencardtotheUSgovernmentdreamingnewlifeinadifferentcountry1</image:caption><image:title>AnolderJapanesefemailismailinghergreencardtotheUSgovernmentdreamingnewlifeinadifferentcountry1</image:title></image:image><lastmod>2025-07-26</lastmod></url><url><loc>https://www.chiborder.com/blog/u.s.-v.-saydam-significance-of-willfulness-definition</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Jan-01-2025-08-59-21-7458-PM.png</image:loc><image:caption>MasterPresentationFileJan0120250859217458PM</image:caption><image:title>MasterPresentationFileJan0120250859217458PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>MasterPresentationFileSep2720240850414041PM</image:caption><image:title>MasterPresentationFileSep2720240850414041PM</image:title></image:image><lastmod>2024-09-27</lastmod></url><url><loc>https://www.chiborder.com/ko/career</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undrawteamcollaborationreow29</image:caption><image:title>undrawteamcollaborationreow29</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-20</lastmod></url><url><loc>https://www.chiborder.com/es/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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%20Border%20Inc..png</image:loc><image:caption>CHIBorderInc</image:caption><image:title>CHIBorderInc</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/how-taxes-on-retirement-income-differ-in-monaco-vs-uruguay</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-20</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/how-covered-expatriates-can-legally-avoid-the-30-exit-tax-withholding-on-401k-plans</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Jan-03-2026-02-29-17-3380-AM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Jan-03-2026-02-29-17-3380-AM</video:title><video:description>Untitled Project-Jan-03-2026-02-29-17-3380-AM</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Jan-03-2026-02-29-17-3380-AM.mp4</video:content_loc><video:duration>549</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/blog_image_youtube_thumbnail%20(1).png</image:loc><image:caption>blogimageyoutubethumbnail1</image:caption><image:title>blogimageyoutubethumbnail1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-10</lastmod></url><url><loc>https://www.chiborder.com/webinar/us-inheritance-and-gift-tax-ideas-for-cross-border-families</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>WebinarFlyerresized1920x1080px</image:caption><image:title>WebinarFlyerresized1920x1080px</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/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>BlueModernWebinarTwitterPost</image:caption><image:title>BlueModernWebinarTwitterPost</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1).png</image:loc><image:caption>WebinarFryer1</image:caption><image:title>WebinarFryer1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>WebinarFryer1000x1000px1200x628px900x628px</image:caption><image:title>WebinarFryer1000x1000px1200x628px900x628px</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/blog/are-streamlined-procedures-enough-for-expatriation</loc><lastmod>2025-11-15</lastmod></url><url><loc>https://www.chiborder.com</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-profit-6230714%20(1).svg</image:loc><image:caption>nounprofit62307141</image:caption><image:title>nounprofit62307141</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexelschaitgoli20838381</image:caption><image:title>pexelschaitgoli20838381</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-strategy-6230728%20(2).svg</image:loc><image:caption>nounstrategy62307282</image:caption><image:title>nounstrategy62307282</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexelschaitgoli2083838111</image:caption><image:title>pexelschaitgoli2083838111</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>nouninternational62307131</image:caption><image:title>nouninternational62307131</image:title></image:image><lastmod>2026-02-13</lastmod></url><url><loc>https://www.chiborder.com/blog/streamlined-offshore-foreign-reporting-procedures-benefits-and-requirement-for-cross-border-individuals-and-their-families</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20an%20Asian%20person%20gathering%20financial%20documents%20related%20to%20their%20foreign%20assets%20and%20income%20in%20order%20to%20apply%20for%20streamlined%20foreign%20rep.jpeg</image:loc><image:caption>TheimageisofanAsianpersongatheringfinancialdocumentsrelatedtotheirforeignassetsandincomeinordertoapplyforstreamlinedforeignrep</image:caption><image:title>TheimageisofanAsianpersongatheringfinancialdocumentsrelatedtotheirforeignassetsandincomeinordertoapplyforstreamlinedforeignrep</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/zh-cn/blog/how-covered-expatriates-can-legally-avoid-the-30-exit-tax-withholding-on-401k-plans</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Jan-03-2026-02-29-17-3380-AM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Jan-03-2026-02-29-17-3380-AM</video:title><video:description>Untitled Project-Jan-03-2026-02-29-17-3380-AM</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Jan-03-2026-02-29-17-3380-AM.mp4</video:content_loc><video:duration>549</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/blog_image_youtube_thumbnail%20(1).png</image:loc><image:caption>blogimageyoutubethumbnail1</image:caption><image:title>blogimageyoutubethumbnail1</image:title></image:image><lastmod>2026-01-10</lastmod></url><url><loc>https://www.chiborder.com/ko/success-story</loc><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>pexelsrdnestockproject5637572111</image:caption><image:title>pexelsrdnestockproject5637572111</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>pexelsrdnestockproject5637572112</image:caption><image:title>pexelsrdnestockproject5637572112</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2025-09-02</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/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/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>animeTheimagedepictsacourtroomsettingwhereajudgepresidesoveracaseinvolvingtwoAmericancitizenslivinginNewZealandTheroomisfill1</image:caption><image:title>animeTheimagedepictsacourtroomsettingwhereajudgepresidesoveracaseinvolvingtwoAmericancitizenslivinginNewZealandTheroomisfill1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-11-22</lastmod></url><url><loc>https://www.chiborder.com/blog/%E4%BA%8C%E9%87%8D%E5%9B%BD%E7%B1%8D%E7%A6%81%E6%AD%A2-%E6%97%A5%E6%9C%AC%E5%9B%BD%E7%B1%8D%E3%81%AE%E8%87%AA%E5%8B%95%E5%96%AA%E5%A4%B1</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>AnimageofadiscussionontheprohibitionofdualcitizenshipandthepotentiallossofJapanesenationalityduetoholdingdualcitizenship</image:caption><image:title>AnimageofadiscussionontheprohibitionofdualcitizenshipandthepotentiallossofJapanesenationalityduetoholdingdualcitizenship</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20holding%20both%20a%20US%20and%20Japanese%20passport%2c%20surrounded%20by%20documents%20related%20to%20tax%20obligations%20and%20citizenship%20laws%20for%20both%20countri.jpeg</image:loc><image:caption>AnimageofapersonholdingbothaUSandJapanesepassportsurroundedbydocumentsrelatedtotaxobligationsandcitizenshiplawsforbothcountri</image:caption><image:title>AnimageofapersonholdingbothaUSandJapanesepassportsurroundedbydocumentsrelatedtotaxobligationsandcitizenshiplawsforbothcountri</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-07-23</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/comprehensive-guide-to-the-streamlined-foreign-offshore-procedures-sfop</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-07-02</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-capital-gains-tax-on-inherited-property</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Asian%20familys%20funeral.jpeg</image:loc><image:caption>Asianfamilysfuneral</image:caption><image:title>Asianfamilysfuneral</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/boost-your-us-foreign-tax-credit-as-a-cross-border-pro</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>ForeignTaxCredit1</image:caption><image:title>ForeignTaxCredit1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-07-13</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/covered-expatriate%E3%81%A7%E3%82%82401k%E3%81%AE30%E6%BA%90%E6%B3%89%E3%82%92%E5%9B%9E%E9%81%BF%E3%81%A7%E3%81%8D%E3%82%8B%E5%94%AF%E4%B8%80%E3%81%AE%E6%A7%8B%E9%80%A0%E3%81%A8%E3%81%AF</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-15-2026-07-01-54-2591-PM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Feb-15-2026-07-01-54-2591-PM</video:title><video:description>Untitled Project-Feb-15-2026-07-01-54-2591-PM</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-15-2026-07-01-54-2591-PM.mp4</video:content_loc><video:duration>705</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Avoid%2030%25%20tax%20with%20this%20trick-1.png</image:loc><image:caption>Avoid30taxwiththistrick1</image:caption><image:title>Avoid30taxwiththistrick1</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2026-02-15</lastmod></url><url><loc>https://www.chiborder.com/blog/retiring-in-southern-italy-after-giving-up-a-u.s.-green-card-what-really-happens-to-your-social-security-pensions-and-investments</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20serene%20coastal%20scene%20in%20Southern%20Italy%20showcasing%20the%20picturesque%20town%20of%20Lecce%20The%20warm%20afternoon%20sun%20casts%20a%20golden%20hue%20over%20quaint%20terracottaroofed%20buildings%20adorned%20with%20vibrant%20bougainvillea%20Cobblestone%20streets%20wind%20through%20t.png</image:loc><image:caption>TheimagedepictsaserenecoastalsceneinSouthernItalyshowcasingthepicturesquetownofLecceThewarmafternoonsuncastsagoldenhueoverquaintterracottaroofedbuildingsadornedwithvibrantbougainvilleaCobblestonestreetswindthrought</image:caption><image:title>TheimagedepictsaserenecoastalsceneinSouthernItalyshowcasingthepicturesquetownofLecceThewarmafternoonsuncastsagoldenhueoverquaintterracottaroofedbuildingsadornedwithvibrantbougainvilleaCobblestonestreetswindthrought</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-to-file-your-record-of-abandonment-of-lawful-permanent-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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/form%20I407-1.jpeg</image:loc><image:caption>formI4071</image:caption><image:title>formI4071</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>2025-10-14</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>TheimagedepictsasereneofficeenvironmentwithasleekwoodendeskpositionedagainstawalladornedwithframedcertificatesanddiplomasOnthedeskanopenlaptopdisplaysadigitaldocumenttitledLifeInsuranceTrustsforUSNonResidentswit</image:caption><image:title>TheimagedepictsasereneofficeenvironmentwithasleekwoodendeskpositionedagainstawalladornedwithframedcertificatesanddiplomasOnthedeskanopenlaptopdisplaysadigitaldocumenttitledLifeInsuranceTrustsforUSNonResidentswit</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/comprehensive-guide-to-the-streamlined-foreign-offshore-procedures-sfop</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2025-07-02</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/understanding-us-foreign-tax-credit-calculation-compared-to-foreign-tax-deduction</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>MasterPresentationFileSep2620241238313309AM</image:caption><image:title>MasterPresentationFileSep2620241238313309AM</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/tax-strategies-for-american-asian-retiree-couples</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/Tax%20Pitfalls%20(LinkedIn%20Post)%20(3).png</image:loc><image:caption>TaxPitfallsLinkedInPost3</image:caption><image:title>TaxPitfallsLinkedInPost3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/webinar/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>WebinarFlyerresized1920x1080px</image:caption><image:title>WebinarFlyerresized1920x1080px</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>WebinarFryer1000x1000px1200x628px900x628px</image:caption><image:title>WebinarFryer1000x1000px1200x628px900x628px</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>BlueModernWebinarTwitterPost</image:caption><image:title>BlueModernWebinarTwitterPost</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Webinar%20Fryer%20(1).png</image:loc><image:caption>WebinarFryer1</image:caption><image:title>WebinarFryer1</image:title></image:image><lastmod>2024-05-18</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/webinar</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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_online_media_re_r9qv.svg</image:loc><image:caption>undrawonlinemediarer9qv</image:caption><image:title>undrawonlinemediarer9qv</image:title></image:image><lastmod>2024-05-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-dual-citizenship-could-reshape-cross-border-individuals-taxes-us-and-japan</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20holding%20both%20a%20US%20and%20Japanese%20passport%2c%20surrounded%20by%20documents%20related%20to%20tax%20obligations%20and%20citizenship%20laws%20for%20both%20countri.jpeg</image:loc><image:caption>AnimageofapersonholdingbothaUSandJapanesepassportsurroundedbydocumentsrelatedtotaxobligationsandcitizenshiplawsforbothcountri</image:caption><image:title>AnimageofapersonholdingbothaUSandJapanesepassportsurroundedbydocumentsrelatedtotaxobligationsandcitizenshiplawsforbothcountri</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-07-07</lastmod></url><url><loc>https://www.chiborder.com/blog/your-last-day-as-a-green-card-holder-us-regulations</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Dec-29-2024-04-49-07-2975-PM.png</image:loc><image:caption>MasterPresentationFileDec2920240449072975PM</image:caption><image:title>MasterPresentationFileDec2920240449072975PM</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>2024-12-29</lastmod></url><url><loc>https://www.chiborder.com/ja/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><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E7%B1%B3%E5%9B%BD%E7%B1%8D%E5%8F%96%E5%BE%97%E3%81%A7%E9%9D%9E%E6%B0%B8%E4%BD%8F%E8%80%85%E3%81%AB!%E6%97%A5%E6%9C%AC5%E5%B9%B4%E4%BB%A5%E5%86%85%E6%BB%9E%E5%9C%A8%E3%83%AB%E3%83%BC%E3%83%AB%E3%81%A7%E8%B3%A2%E3%81%84%E7%A8%8E%E9%87%91%E5%AF%BE%E7%AD%96.mp4/medium.jpg</video:thumbnail_loc><video:title>米国籍取得で非永住者に!日本5年以内滞在ルールで賢い税金対策</video:title><video:description>米国籍取得で非永住者に!日本5年以内滞在ルールで賢い税金対策</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E7%B1%B3%E5%9B%BD%E7%B1%8D%E5%8F%96%E5%BE%97%E3%81%A7%E9%9D%9E%E6%B0%B8%E4%BD%8F%E8%80%85%E3%81%AB!%E6%97%A5%E6%9C%AC5%E5%B9%B4%E4%BB%A5%E5%86%85%E6%BB%9E%E5%9C%A8%E3%83%AB%E3%83%BC%E3%83%AB%E3%81%A7%E8%B3%A2%E3%81%84%E7%A8%8E%E9%87%91%E5%AF%BE%E7%AD%96.mp4</video:content_loc><video:duration>336</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>AnimageofapersondiscussingtaxstrategiesfornonresidentsinJapanafterobtainingAmericancitizenship</image:caption><image:title>AnimageofapersondiscussingtaxstrategiesfornonresidentsinJapanafterobtainingAmericancitizenship</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>2024-07-15</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/uncovering-irs-foreign-account-reporting</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI%20Border%20Inc..png</image:loc><image:caption>CHIBorderInc</image:caption><image:title>CHIBorderInc</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/%E4%BA%8C%E9%87%8D%E5%9B%BD%E7%B1%8D%E7%A6%81%E6%AD%A2-%E6%97%A5%E6%9C%AC%E5%9B%BD%E7%B1%8D%E3%81%AE%E8%87%AA%E5%8B%95%E5%96%AA%E5%A4%B1</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>AnimageofadiscussionontheprohibitionofdualcitizenshipandthepotentiallossofJapanesenationalityduetoholdingdualcitizenship</image:caption><image:title>AnimageofadiscussionontheprohibitionofdualcitizenshipandthepotentiallossofJapanesenationalityduetoholdingdualcitizenship</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20holding%20both%20a%20US%20and%20Japanese%20passport%2c%20surrounded%20by%20documents%20related%20to%20tax%20obligations%20and%20citizenship%20laws%20for%20both%20countri.jpeg</image:loc><image:caption>AnimageofapersonholdingbothaUSandJapanesepassportsurroundedbydocumentsrelatedtotaxobligationsandcitizenshiplawsforbothcountri</image:caption><image:title>AnimageofapersonholdingbothaUSandJapanesepassportsurroundedbydocumentsrelatedtotaxobligationsandcitizenshiplawsforbothcountri</image:title></image:image><lastmod>2025-07-23</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-claim-foreign-tax-credits-for-japanese-taxes-paid-while-you-are-living-in-japan</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>MasterPresentationFileMar2320250908180206PM</image:caption><image:title>MasterPresentationFileMar2320250908180206PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>undrawteamcollaborationreow29</image:caption><image:title>undrawteamcollaborationreow29</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>2025-10-28</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/Master%20Presentation%20File-Jan-09-2025-09-24-42-8777-PM.png</image:loc><image:caption>MasterPresentationFileJan0920250924428777PM</image:caption><image:title>MasterPresentationFileJan0920250924428777PM</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-the-pick-and-choose-issue-in-the-us-japan-income-tax-treaty</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/minimize-taxes-when-renouncing-us-citizenship-or-abandoning-green-card</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20map%20with%20various%20routes%20and%20paths%20marked%20out%2c%20surrounded%20by%20dollar%20signs%20and%20tax%20forms..jpeg</image:loc><image:caption>Animageofamapwithvariousroutesandpathsmarkedoutsurroundedbydollarsignsandtaxforms</image:caption><image:title>Animageofamapwithvariousroutesandpathsmarkedoutsurroundedbydollarsignsandtaxforms</image:title></image:image><lastmod>2025-10-14</lastmod></url><url><loc>https://www.chiborder.com/es/success-story</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexelsrdnestockproject5637572112</image:caption><image:title>pexelsrdnestockproject5637572112</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>pexelsrdnestockproject5637572111</image:caption><image:title>pexelsrdnestockproject5637572111</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/blog/understand-dividends-received-deduction-245a</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>MasterPresentationFile1</image:caption><image:title>MasterPresentationFile1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/%E4%BA%8C%E9%87%8D%E5%9B%BD%E7%B1%8D%E7%A6%81%E6%AD%A2-%E6%97%A5%E6%9C%AC%E5%9B%BD%E7%B1%8D%E3%81%AE%E8%87%AA%E5%8B%95%E5%96%AA%E5%A4%B1</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>AnimageofadiscussionontheprohibitionofdualcitizenshipandthepotentiallossofJapanesenationalityduetoholdingdualcitizenship</image:caption><image:title>AnimageofadiscussionontheprohibitionofdualcitizenshipandthepotentiallossofJapanesenationalityduetoholdingdualcitizenship</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/roth-ira-abroad-tax-rules-for-green-card-holders-or-ex-green-card-holders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country%20(1).png</image:loc><image:caption>YouMayLosetheBenefitsofRothIRAifyoumovetoaforeigncountry1</image:caption><image:title>YouMayLosetheBenefitsofRothIRAifyoumovetoaforeigncountry1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/w-8ben%E3%81%A8%E3%81%AF%E3%82%A2%E3%83%A1%E3%83%AA%E3%82%AB%E6%A0%AA%E3%81%B8%E3%81%AE%E6%8A%95%E8%B3%87%E3%81%A8%E7%AF%80%E7%A8%8E%E5%AF%BE%E7%AD%96</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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%20explanation%20of%20the%20W8BEN%20form%20and%20its%20importance%20for%20investing%20in%20the%20U.jpeg</image:loc><image:caption>AnexplanationoftheW8BENformanditsimportanceforinvestingintheU</image:caption><image:title>AnexplanationoftheW8BENformanditsimportanceforinvestingintheU</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-08-07</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>Apersonfilingdocumentsatadesksurroundedbyfinancialrecordsandforms</image:caption><image:title>Apersonfilingdocumentsatadesksurroundedbyfinancialrecordsandforms</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20sitting%20at%20a%20desk%2c%20surrounded%20by%20stacks%20of%20paperwork%20and%20a%20computer%20screen%20displaying%20financial%20documents%2c%20with%20a%20key%20unlocking%20a%20hidden%20vault%20labeled%20IRS%20Streamlined%20Offshore%20Program..jpeg</image:loc><image:caption>ApersonsittingatadesksurroundedbystacksofpaperworkandacomputerscreendisplayingfinancialdocumentswithakeyunlockingahiddenvaultlabeledIRSStreamlinedOffshoreProgram</image:caption><image:title>ApersonsittingatadesksurroundedbystacksofpaperworkandacomputerscreendisplayingfinancialdocumentswithakeyunlockingahiddenvaultlabeledIRSStreamlinedOffshoreProgram</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-09</lastmod></url><url><loc>https://www.chiborder.com/blog/how-green-card-holders-can-legally-avoid-the-u.s.-exit-tax</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Feb-08-2026-01-56-14-4496-AM</video:title><video:description>Untitled Project-Feb-08-2026-01-56-14-4496-AM</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4</video:content_loc><video:duration>630</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/U.S.%20exit%20tax%20overview.png</image:loc><image:caption>USexittaxoverview</image:caption><image:title>USexittaxoverview</image:title></image:image><lastmod>2026-02-08</lastmod></url><url><loc>https://www.chiborder.com/blog/u.s.-germany-tax-treaty-unveiled-optimizing-taxes-for-dual-residents</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Cover%20-%20U.S.-Germany%20Tax%20Treaty%20Unveiled_%20Optimizing%20Taxes%20for%20Dual%20Residents-1.png</image:loc><image:caption>CoverUSGermanyTaxTreatyUnveiledOptimizingTaxesforDualResidents1</image:caption><image:title>CoverUSGermanyTaxTreatyUnveiledOptimizingTaxesforDualResidents1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/constructive-ownership-of-stock-what-you-need-to-know-about-family-members</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-12-2024-01-10-18-4745-PM.png</image:loc><image:caption>MasterPresentationFileOct1220240110184745PM</image:caption><image:title>MasterPresentationFileOct1220240110184745PM</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-10-12</lastmod></url><url><loc>https://www.chiborder.com/blog/the-hidden-double-tax-trap-of-the-u.s.-exit-tax-how-expats-can-lose-30-of-their-pension</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Double%20Tax%20Trap.mp4/medium.jpg</video:thumbnail_loc><video:title>Double Tax Trap</video:title><video:description>Double Tax Trap</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Double%20Tax%20Trap.mp4</video:content_loc><video:duration>573</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20yellow%20note%20pad%20with%20Double%20Taxation%20on%20Pension%20Income%20on%20the%20top%20of%20the%20working%20desk-1.png</image:loc><image:caption>TheimagedepictsyellownotepadwithDoubleTaxationonPensionIncomeonthetopoftheworkingdesk1</image:caption><image:title>TheimagedepictsyellownotepadwithDoubleTaxationonPensionIncomeonthetopoftheworkingdesk1</image:title></image:image><lastmod>2025-12-21</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-07-02</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/83b-election%E3%81%AE%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88-%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP2483B</image:caption><image:title>sEP2483B</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/migration/es/knowledge-base</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/abandoning-green-card-status-process</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/an%20image%20of%20green%20card%2c%20tax%20form%208854%20and%20I407%20%2c%20a%20family%20of%20moving.jpeg</image:loc><image:caption>animageofgreencardtaxform8854andI407afamilyofmoving</image:caption><image:title>animageofgreencardtaxform8854andI407afamilyofmoving</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2025-07-22</lastmod></url><url><loc>https://www.chiborder.com/ko/webinar</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_media_re_r9qv.svg</image:loc><image:caption>undrawonlinemediarer9qv</image:caption><image:title>undrawonlinemediarer9qv</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-05-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understand-dividends-received-deduction-245a</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>MasterPresentationFile1</image:caption><image:title>MasterPresentationFile1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-09-18</lastmod></url><url><loc>https://www.chiborder.com/blog/form-709-instructions-a-comprehensive-guide-for-cross-border-individuals-and-their-families</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%20comprehensive%20guide%20for%20crossborder%20individuals%20and%20their%20families%20navigating%20the%20complexities%20of%20crossborder%20gifting%2c%20specifically%20focu.jpeg</image:loc><image:caption>Animageofacomprehensiveguideforcrossborderindividualsandtheirfamiliesnavigatingthecomplexitiesofcrossbordergiftingspecificallyfocu</image:caption><image:title>Animageofacomprehensiveguideforcrossborderindividualsandtheirfamiliesnavigatingthecomplexitiesofcrossbordergiftingspecificallyfocu</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_blogging_re_kl0d.svg</image:loc><image:caption>undrawbloggingrekl0d</image:caption><image:title>undrawbloggingrekl0d</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2024-06-10</lastmod></url><url><loc>https://www.chiborder.com/es/blog/83b-election%E3%81%AE%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88-%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP2483B</image:caption><image:title>sEP2483B</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/us-tax-duties-after-renouncing-permanent-residency</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4/medium.jpg</video:thumbnail_loc><video:title>US Tax Duties After Renouncing Permanent Residency</video:title><video:description>US Tax Duties After Renouncing Permanent Residency</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4</video:content_loc><video:duration>252</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20a%20detailed%20and%20informative%20article%20or%20blog%20post%20about%20navigating%20US%20tax%20obligations%20after%20renouncing%20citizenship%2c%20including%20understanding.jpeg</image:loc><image:caption>TheimageisadetailedandinformativearticleorblogpostaboutnavigatingUStaxobligationsafterrenouncingcitizenshipincludingunderstanding</image:caption><image:title>TheimageisadetailedandinformativearticleorblogpostaboutnavigatingUStaxobligationsafterrenouncingcitizenshipincludingunderstanding</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>Animageofapersonfillingouttaxformsandconsultingwithataxprofessional</image:caption><image:title>Animageofapersonfillingouttaxformsandconsultingwithataxprofessional</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E5%87%BA%E5%9B%BD%E7%A8%8E%E3%82%92%E9%81%BF%E3%81%91%E3%82%8B%E3%81%9F%E3%82%81%E3%81%AE%E8%B3%87%E7%94%A3%E6%88%A6%E7%95%A5</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Jul-25%20How%20to%20Minimize%20Exit%20Tax.mp4/medium.jpg</video:thumbnail_loc><video:title>Jul-25 How to Minimize Exit Tax</video:title><video:description>Jul-25 How to Minimize Exit Tax</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Jul-25%20How%20to%20Minimize%20Exit%20Tax.mp4</video:content_loc><video:duration>885</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20features%20a%20sleek%20modern%20office%20setting%20adorned%20with%20large%20windows%20that%20allow%20natural%20light%20to%20pour%20in%20illuminating%20a%20stylish%20wooden%20conference%20table%20surrounded%20by%20ergonomic%20chairs%20On%20the%20table%20there%20are%20open%20documents%20showing%20tax%20guidelines-1.jpeg</image:loc><image:caption>TheimagefeaturesasleekmodernofficesettingadornedwithlargewindowsthatallownaturallighttopourinilluminatingastylishwoodenconferencetablesurroundedbyergonomicchairsOnthetablethereareopendocumentsshowingtaxguidelines1</image:caption><image:title>TheimagefeaturesasleekmodernofficesettingadornedwithlargewindowsthatallownaturallighttopourinilluminatingastylishwoodenconferencetablesurroundedbyergonomicchairsOnthetablethereareopendocumentsshowingtaxguidelines1</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-03</lastmod></url><url><loc>https://www.chiborder.com/ko/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>ApersontrackingdaysspentintheU</image:caption><image:title>ApersontrackingdaysspentintheU</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>Apersoncarefullymaneuveringthroughamazeoftangledlinesandoverlappingshapeswithaspotlightshiningonthemastheytrytoavoidbecomingtrapped</image:caption><image:title>Apersoncarefullymaneuveringthroughamazeoftangledlinesandoverlappingshapeswithaspotlightshiningonthemastheytrytoavoidbecomingtrapped</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2024-06-19</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 </video:description><video:content_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</video:content_loc><video:duration>440</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20holding%20both%20a%20US%20and%20Japanese%20passport%2c%20surrounded%20by%20documents%20related%20to%20tax%20obligations%20and%20citizenship%20laws%20for%20both%20countri.jpeg</image:loc><image:caption>AnimageofapersonholdingbothaUSandJapanesepassportsurroundedbydocumentsrelatedtotaxobligationsandcitizenshiplawsforbothcountri</image:caption><image:title>AnimageofapersonholdingbothaUSandJapanesepassportsurroundedbydocumentsrelatedtotaxobligationsandcitizenshiplawsforbothcountri</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/streamlined-offshore-foreign-reporting-procedures-benefits-and-requirement-for-cross-border-individuals-and-their-families</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%20an%20Asian%20person%20gathering%20financial%20documents%20related%20to%20their%20foreign%20assets%20and%20income%20in%20order%20to%20apply%20for%20streamlined%20foreign%20rep.jpeg</image:loc><image:caption>TheimageisofanAsianpersongatheringfinancialdocumentsrelatedtotheirforeignassetsandincomeinordertoapplyforstreamlinedforeignrep</image:caption><image:title>TheimageisofanAsianpersongatheringfinancialdocumentsrelatedtotheirforeignassetsandincomeinordertoapplyforstreamlinedforeignrep</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-08-20</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>undrawbloggingrekl0d</image:caption><image:title>undrawbloggingrekl0d</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>2024-06-12</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/blog/smart-strategies-to-lower-your-exit-tax-burden</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20reviewing%20financial%20documents%20and%20strategizing%20ways%20to%20lower%20their%20exit%20tax%20burden.jpeg</image:loc><image:caption>Animageofapersonreviewingfinancialdocumentsandstrategizingwaystolowertheirexittaxburden</image:caption><image:title>Animageofapersonreviewingfinancialdocumentsandstrategizingwaystolowertheirexittaxburden</image:title></image:image><lastmod>2025-07-03</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/under-the-us-tax-laws-the-source-of-interest-income-is-generally-controlled-by-the-residence-or-the-place-of-incorporation-of-the-obligor</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/Sep-24%20Interest%20Sourcing%20Rule%20-2.png</image:loc><image:caption>Sep24InterestSourcingRule2</image:caption><image:title>Sep24InterestSourcingRule2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/blog/index-funds-in-home-country-are-pfic-lets-find-out</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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-30-2025-02-48-58-9399-PM.png</image:loc><image:caption>MasterPresentationFileMar3020250248589399PM</image:caption><image:title>MasterPresentationFileMar3020250248589399PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/navigating-built-in-loss-limitations-for-non-us-investors-in-us-corporate-formation</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/362(e)((1)(A).png</image:loc><image:caption>362e1A</image:caption><image:title>362e1A</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/blog/navigating-built-in-loss-limitations-for-non-us-investors-in-us-corporate-formation</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>362e1A</image:caption><image:title>362e1A</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/how-green-card-status-impacts-your-tax-bill</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20Green%20Card%20filling%20out%20tax%20forms%20with%20a%20look%20of%20concentration%20on%20their%20face..jpeg</image:loc><image:caption>ApersonholdingaGreenCardfillingouttaxformswithalookofconcentrationontheirface</image:caption><image:title>ApersonholdingaGreenCardfillingouttaxformswithalookofconcentrationontheirface</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/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>GreenCardHoldersTop5TaxTips1200x627px1</image:caption><image:title>GreenCardHoldersTop5TaxTips1200x627px1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2025-07-04</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%EF%BC%91%EF%BC%98%EF%BC%93%E6%97%A5%E3%83%AB%E3%83%BC%E3%83%AB%E3%81%AE%E7%9B%B2%E7%82%B9%E3%81%A8%E3%81%AF</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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%20navigating%20tax%20implications%20for%20green%20card%20holders%20managing%20a%20Roth%20IRA%20while%20living%20abroad.jpeg</image:loc><image:caption>AnimageofapersonnavigatingtaximplicationsforgreencardholdersmanagingaRothIRAwhilelivingabroad</image:caption><image:title>AnimageofapersonnavigatingtaximplicationsforgreencardholdersmanagingaRothIRAwhilelivingabroad</image:title></image:image><lastmod>2025-09-09</lastmod></url><url><loc>https://www.chiborder.com/es/career</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>undrawteamcollaborationreow29</image:caption><image:title>undrawteamcollaborationreow29</image:title></image:image><lastmod>2024-05-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-07-17</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2025-07-02</lastmod></url><url><loc>https://www.chiborder.com/migration/en/knowledge-base</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/the-impact-of-us-exit-tax-on-green-card-holders</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><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>USexittaxbrogimage11</image:caption><image:title>USexittaxbrogimage11</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-06</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/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>TheimageisofapersoncontributingpropertytoapartnershipwithIRSguidelinesfornonrecognitionofgainorlossbeingakeyconsideration</image:caption><image:title>TheimageisofapersoncontributingpropertytoapartnershipwithIRSguidelinesfornonrecognitionofgainorlossbeingakeyconsideration</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-09-10</lastmod></url><url><loc>https://www.chiborder.com/ja/help</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-11</lastmod></url><url><loc>https://www.chiborder.com/blog/a-comprehensive-guide-to-the-irs-substantial-presence-test</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Dec-21-2024-03-14-29-9185-AM.png</image:loc><image:caption>MasterPresentationFileDec2120240314299185AM</image:caption><image:title>MasterPresentationFileDec2120240314299185AM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</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/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>TheimageshowsapersonfilingtheirFBARonlinethroughtheFinancialCrimesEnforcementNetworksBSAEFilingSystem</image:caption><image:title>TheimageshowsapersonfilingtheirFBARonlinethroughtheFinancialCrimesEnforcementNetworksBSAEFilingSystem</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2024-08-07</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/japanese-citizenship-essential-requirements</loc><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>AdetailedguidetonavigatingtheessentialrequirementsforobtainingJapanesecitizenshipincludinglegalpathwaysresidencyrequirementslangua</image:caption><image:title>AdetailedguidetonavigatingtheessentialrequirementsforobtainingJapanesecitizenshipincludinglegalpathwaysresidencyrequirementslangua</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20Japanese%20flag%20waving%20in%20the%20wind%20against%20a%20backdrop%20of%20cherry%20blossom%20trees..jpeg</image:loc><image:caption>AJapaneseflagwavinginthewindagainstabackdropofcherryblossomtrees</image:caption><image:title>AJapaneseflagwavinginthewindagainstabackdropofcherryblossomtrees</image:title></image:image><lastmod>2025-09-06</lastmod></url><url><loc>https://www.chiborder.com/blog/navigating-taxes-on-gifts-from-covered-expatriates</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Dec-27-2024-04-31-56-0393-PM.png</image:loc><image:caption>MasterPresentationFileDec2720240431560393PM</image:caption><image:title>MasterPresentationFileDec2720240431560393PM</image:title></image:image><lastmod>2024-12-27</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-criminal-charges-for-fbar-neglect</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20Asian%20person%20filing%20financial%20documents%20online%20through%20the%20Financial%20Crimes%20Enforcement%20Networks%20BSA%20EFiling%20System.jpeg</image:loc><image:caption>AnimageofaAsianpersonfilingfinancialdocumentsonlinethroughtheFinancialCrimesEnforcementNetworksBSAEFilingSystem</image:caption><image:title>AnimageofaAsianpersonfilingfinancialdocumentsonlinethroughtheFinancialCrimesEnforcementNetworksBSAEFilingSystem</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/webinar</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_media_re_r9qv.svg</image:loc><image:caption>undrawonlinemediarer9qv</image:caption><image:title>undrawonlinemediarer9qv</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-05-14</lastmod></url><url><loc>https://www.chiborder.com/es/blog/e-commerces-effect-on-permanent-establishment</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20futuristic%20cityscape%20with%20towering%20digital%20structures%20merging%20with%20traditional%20buildings%2c%20symbolizing%20the%20transformation%20of%20tax%20paradigms%20in%20the%20global%20economy..jpeg</image:loc><image:caption>Afuturisticcityscapewithtoweringdigitalstructuresmergingwithtraditionalbuildingssymbolizingthetransformationoftaxparadigmsintheglobaleconomy</image:caption><image:title>Afuturisticcityscapewithtoweringdigitalstructuresmergingwithtraditionalbuildingssymbolizingthetransformationoftaxparadigmsintheglobaleconomy</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20the%20digital%20revolution%20challenging%20the%20concept%20of%20permanent%20establishment%20in%20the%20global%20economy%2c%20focusing%20on%20the%20impact%20of%20ecommerce%20on%20ta.jpeg</image:loc><image:caption>Animageofthedigitalrevolutionchallengingtheconceptofpermanentestablishmentintheglobaleconomyfocusingontheimpactofecommerceonta</image:caption><image:title>Animageofthedigitalrevolutionchallengingtheconceptofpermanentestablishmentintheglobaleconomyfocusingontheimpactofecommerceonta</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/about</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.webp</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/alex-azabache-Pbls4QFjVCA-unsplash.jpg</image:loc><image:caption>alexazabachePbls4QFjVCAunsplash</image:caption><image:title>alexazabachePbls4QFjVCAunsplash</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>2025-09-02</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/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>ApersonholdingagreencardpackingtheirbelongingsinasuitcasewithacalendarshowingthedatemarkedastheirfinaldayintheUS</image:caption><image:title>ApersonholdingagreencardpackingtheirbelongingsinasuitcasewithacalendarshowingthedatemarkedastheirfinaldayintheUS</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>AnimageofagreencardholderfilingFormI407withtheU</image:caption><image:title>AnimageofagreencardholderfilingFormI407withtheU</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2024-06-27</lastmod></url><url><loc>https://www.chiborder.com/blog/estate-tax-rules-for-non-residents-in-the-us-assets-in-the-us</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Feb-13-2025-04-03-59-3603-PM.png</image:loc><image:caption>MasterPresentationFileFeb1320250403593603PM</image:caption><image:title>MasterPresentationFileFeb1320250403593603PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/pfic-vs-cfc-key-differences-and-tax-implications</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Dec-21-2024-08-05-23-5460-PM.png</image:loc><image:caption>MasterPresentationFileDec2120240805235460PM</image:caption><image:title>MasterPresentationFileDec2120240805235460PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-12-21</lastmod></url><url><loc>https://www.chiborder.com/migration/ja/knowledge-base</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/es/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/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>AnimageofapersondiscussingtaxstrategiesfornonresidentsinJapanafterobtainingAmericancitizenship</image:caption><image:title>AnimageofapersondiscussingtaxstrategiesfornonresidentsinJapanafterobtainingAmericancitizenship</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-17</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/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-Apr-05-2025-09-48-39-8484-PM.png</image:loc><image:caption>MasterPresentationFileApr0520250948398484PM</image:caption><image:title>MasterPresentationFileApr0520250948398484PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/japanese-citizenship-essential-requirements</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>AJapaneseflagwavinginthewindagainstabackdropofcherryblossomtrees</image:caption><image:title>AJapaneseflagwavinginthewindagainstabackdropofcherryblossomtrees</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>AdetailedguidetonavigatingtheessentialrequirementsforobtainingJapanesecitizenshipincludinglegalpathwaysresidencyrequirementslangua</image:caption><image:title>AdetailedguidetonavigatingtheessentialrequirementsforobtainingJapanesecitizenshipincludinglegalpathwaysresidencyrequirementslangua</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/es/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/migration/en/knowledge-base/kb-search-results</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/es/blog/%E4%BA%8C%E9%87%8D%E5%9B%BD%E7%B1%8D%E7%A6%81%E6%AD%A2-%E6%97%A5%E6%9C%AC%E5%9B%BD%E7%B1%8D%E3%81%AE%E8%87%AA%E5%8B%95%E5%96%AA%E5%A4%B1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>AnimageofadiscussionontheprohibitionofdualcitizenshipandthepotentiallossofJapanesenationalityduetoholdingdualcitizenship</image:caption><image:title>AnimageofadiscussionontheprohibitionofdualcitizenshipandthepotentiallossofJapanesenationalityduetoholdingdualcitizenship</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-taxes-on-retirement-income-differ-in-monaco-vs-uruguay</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-19</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-green-card-status-impacts-your-tax-bill</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20Green%20Card%20filling%20out%20tax%20forms%20with%20a%20look%20of%20concentration%20on%20their%20face..jpeg</image:loc><image:caption>ApersonholdingaGreenCardfillingouttaxformswithalookofconcentrationontheirface</image:caption><image:title>ApersonholdingaGreenCardfillingouttaxformswithalookofconcentrationontheirface</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2024-05-29</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/under-the-us-tax-laws-the-source-of-interest-income-is-generally-controlled-by-the-residence-or-the-place-of-incorporation-of-the-obligor</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Sep-24%20Interest%20Sourcing%20Rule%20-2.png</image:loc><image:caption>Sep24InterestSourcingRule2</image:caption><image:title>Sep24InterestSourcingRule2</image:title></image:image><lastmod>2024-09-11</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-trumps-new-one-big-beautiful-bill-act-obbba</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/blog/i-407-filing-date-clarification-when-does-u.s.-tax-residency-actually-end</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPTImageSep272025065551PM</image:caption><image:title>ChatGPTImageSep272025065551PM</image:title></image:image><lastmod>2025-09-27</lastmod></url><url><loc>https://www.chiborder.com/blog/boost-your-us-foreign-tax-credit-as-a-cross-border-pro</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>ForeignTaxCredit1</image:caption><image:title>ForeignTaxCredit1</image:title></image:image><lastmod>2025-07-15</lastmod></url><url><loc>https://www.chiborder.com/zh-hans/contact</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-20</lastmod></url><url><loc>https://www.chiborder.com/ja-jp/</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>nouninternational62307131</image:caption><image:title>nouninternational62307131</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>pexelschaitgoli20838381</image:caption><image:title>pexelschaitgoli20838381</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/noun-strategy-6230728%20(2).svg</image:loc><image:caption>nounstrategy62307282</image:caption><image:title>nounstrategy62307282</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexelschaitgoli2083838111</image:caption><image:title>pexelschaitgoli2083838111</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>nounprofit62307141</image:caption><image:title>nounprofit62307141</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>2026-01-12</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/what-defines-a-qualified-foreign-corporation-under-the-context-of-qualified-dividend-income</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-06-15</lastmod></url><url><loc>https://www.chiborder.com/migration/zh-cn/knowledge-base/kb-search-results</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/es/blog/5-steps-to-abandoning-a-green-card-and-the-tax-mistakes-that-cost-six-figures</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Abandoning%20Green%20Card%20EMG.mp4/medium.jpg</video:thumbnail_loc><video:title>Abandoning Green Card EMG</video:title><video:description>Abandoning Green Card EMG</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Abandoning%20Green%20Card%20EMG.mp4</video:content_loc><video:duration>668</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/chi-border-green-card-abandonment-5-steps.png</image:loc><image:caption>chibordergreencardabandonment5steps</image:caption><image:title>chibordergreencardabandonment5steps</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-24</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/how-green-card-holders-can-legally-avoid-the-u.s.-exit-tax</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Feb-08-2026-01-56-14-4496-AM</video:title><video:description>Untitled Project-Feb-08-2026-01-56-14-4496-AM</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Feb-08-2026-01-56-14-4496-AM.mp4</video:content_loc><video:duration>630</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/U.S.%20exit%20tax%20overview.png</image:loc><image:caption>USexittaxoverview</image:caption><image:title>USexittaxoverview</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-02-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/us-llc-taxation-simplified-for-non-resident-investors</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20complex%20tax%20landscape%20for%20nonresident%20investors%20in%20a%20US%20LLC%2c%20with%20detailed%20information%20on%20taxation%20process%2c%20reporting%20requirements%2c%20pote.jpeg</image:loc><image:caption>AnimageofacomplextaxlandscapefornonresidentinvestorsinaUSLLCwithdetailedinformationontaxationprocessreportingrequirementspote</image:caption><image:title>AnimageofacomplextaxlandscapefornonresidentinvestorsinaUSLLCwithdetailedinformationontaxationprocessreportingrequirementspote</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>AnintricatemapofthetaxlandscapewithvariouspathsandobstacleswithamagnifyingglasshighlightingkeypointsfornonresidentinvestorsinaUSLLC</image:caption><image:title>AnintricatemapofthetaxlandscapewithvariouspathsandobstacleswithamagnifyingglasshighlightingkeypointsfornonresidentinvestorsinaUSLLC</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/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 Perspective</video:description><video:content_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</video:content_loc><video:duration>441</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>Theimageisofafamilydiscussingtaximplicationsandstrategiesrelatedtodomicileandresidencyforcrossborderindividuals</image:caption><image:title>Theimageisofafamilydiscussingtaximplicationsandstrategiesrelatedtodomicileandresidencyforcrossborderindividuals</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/e-commerces-effect-on-permanent-establishment</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20the%20digital%20revolution%20challenging%20the%20concept%20of%20permanent%20establishment%20in%20the%20global%20economy%2c%20focusing%20on%20the%20impact%20of%20ecommerce%20on%20ta.jpeg</image:loc><image:caption>Animageofthedigitalrevolutionchallengingtheconceptofpermanentestablishmentintheglobaleconomyfocusingontheimpactofecommerceonta</image:caption><image:title>Animageofthedigitalrevolutionchallengingtheconceptofpermanentestablishmentintheglobaleconomyfocusingontheimpactofecommerceonta</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20futuristic%20cityscape%20with%20towering%20digital%20structures%20merging%20with%20traditional%20buildings%2c%20symbolizing%20the%20transformation%20of%20tax%20paradigms%20in%20the%20global%20economy..jpeg</image:loc><image:caption>Afuturisticcityscapewithtoweringdigitalstructuresmergingwithtraditionalbuildingssymbolizingthetransformationoftaxparadigmsintheglobaleconomy</image:caption><image:title>Afuturisticcityscapewithtoweringdigitalstructuresmergingwithtraditionalbuildingssymbolizingthetransformationoftaxparadigmsintheglobaleconomy</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/us-tax-duties-after-renouncing-permanent-residency</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4/medium.jpg</video:thumbnail_loc><video:title>US Tax Duties After Renouncing Permanent Residency</video:title><video:description>US Tax Duties After Renouncing Permanent Residency</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4</video:content_loc><video:duration>252</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>Animageofapersonfillingouttaxformsandconsultingwithataxprofessional</image:caption><image:title>Animageofapersonfillingouttaxformsandconsultingwithataxprofessional</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20a%20detailed%20and%20informative%20article%20or%20blog%20post%20about%20navigating%20US%20tax%20obligations%20after%20renouncing%20citizenship%2c%20including%20understanding.jpeg</image:loc><image:caption>TheimageisadetailedandinformativearticleorblogpostaboutnavigatingUStaxobligationsafterrenouncingcitizenshipincludingunderstanding</image:caption><image:title>TheimageisadetailedandinformativearticleorblogpostaboutnavigatingUStaxobligationsafterrenouncingcitizenshipincludingunderstanding</image:title></image:image><lastmod>2024-07-24</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E5%87%BA%E5%9B%BD%E6%99%82%E3%81%AB%E9%80%80%E8%81%B7%E9%87%91%E3%81%8C%E6%B6%88%E3%81%88%E3%82%8Bira100%E4%B8%87%E3%83%89%E3%83%AB%E3%81%8C%E7%9B%B4%E9%9D%A2%E3%81%99%E3%82%8B%E7%8F%BE%E5%AE%9F</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Dec-27-2025-08-58-39-7843-PM.mp4/medium.jpg</video:thumbnail_loc><video:title>Untitled Project-Dec-27-2025-08-58-39-7843-PM</video:title><video:description>Untitled Project-Dec-27-2025-08-58-39-7843-PM</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Untitled%20Project-Dec-27-2025-08-58-39-7843-PM.mp4</video:content_loc><video:duration>837</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Dec%2027%2c%202025%2c%2002_52_09%20PM.png</image:loc><image:caption>ChatGPTImageDec272025025209PM</image:caption><image:title>ChatGPTImageDec272025025209PM</image:title></image:image><lastmod>2025-12-27</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E5%B1%85%E4%BD%8F%E8%80%85%E3%81%8C%E6%8A%BC%E3%81%95%E3%81%88%E3%82%8B%E3%81%B9%E3%81%8D%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%82%AC%E3%82%A4%E3%83%89</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20guide%20explaining%20the%20basic%20rules%20of%20gift%20tax%20that%20US%20residents%20should%20be%20aware%20of..jpeg</image:loc><image:caption>AguideexplainingthebasicrulesofgifttaxthatUSresidentsshouldbeawareof</image:caption><image:title>AguideexplainingthebasicrulesofgifttaxthatUSresidentsshouldbeawareof</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20informational%20guide%20on%20gift%20tax%20in%20the%20United%20States%20for%20residents%2c%20explaining%20the%20basic%20rules%20and%20thresholds%20for%20taxable%20gifts.jpeg</image:loc><image:caption>AninformationalguideongifttaxintheUnitedStatesforresidentsexplainingthebasicrulesandthresholdsfortaxablegifts</image:caption><image:title>AninformationalguideongifttaxintheUnitedStatesforresidentsexplainingthebasicrulesandthresholdsfortaxablegifts</image:title></image:image><lastmod>2024-06-08</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Essential%20to%20Obtain%20Lower%20Tax%20Rate%20on%20your%20US%20Soure%20Income%20(1200%20x%20628%20px).png</image:loc><image:caption>EssentialtoObtainLowerTaxRateonyourUSSoureIncome1200x628px</image:caption><image:title>EssentialtoObtainLowerTaxRateonyourUSSoureIncome1200x628px</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/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>Adiversegroupofnonresidentworkerssmilingandgatheredaroundatablefilledwithtaxdocumentsandcalculators</image:caption><image:title>Adiversegroupofnonresidentworkerssmilingandgatheredaroundatablefilledwithtaxdocumentsandcalculators</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20working%20on%20tax%20forms%20and%20paperwork%20related%20to%20US%20income%20tax%20for%20nonresident%20workers.jpeg</image:loc><image:caption>AnimageofapersonworkingontaxformsandpaperworkrelatedtoUSincometaxfornonresidentworkers</image:caption><image:title>AnimageofapersonworkingontaxformsandpaperworkrelatedtoUSincometaxfornonresidentworkers</image:title></image:image><lastmod>2024-06-26</lastmod></url><url><loc>https://www.chiborder.com/es/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 You Give Up your Green Card</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Three%20Essential%20Check%20Points%20before%20You%20Give%20Up%20your%20Green%20Card.mp4</video:content_loc><video:duration>316</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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%20considering%20giving%20up%20their%20U.jpeg</image:loc><image:caption>AnimageofapersonconsideringgivinguptheirU</image:caption><image:title>AnimageofapersonconsideringgivinguptheirU</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/uncovering-irs-foreign-account-reporting</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI%20Border%20Inc..png</image:loc><image:caption>CHIBorderInc</image:caption><image:title>CHIBorderInc</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/services</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undrawfilingsystemre56h6</image:caption><image:title>undrawfilingsystemre56h6</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>undrawbuyhousere8xq7</image:caption><image:title>undrawbuyhousere8xq7</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undrawonlinepaymentsrey8f2</image:caption><image:title>undrawonlinepaymentsrey8f2</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>undrawbuyhousean72</image:caption><image:title>undrawbuyhousean72</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-02-09</lastmod></url><url><loc>https://www.chiborder.com/migration/ja/knowledge-base/kb-404</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</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/7ebf2661-8173-4e58-9399-9ba13ec0092c</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo.png</image:loc><image:caption>CHIBorderLogo</image:caption><image:title>CHIBorderLogo</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_Logos_Tag%20(2).jpg</image:loc><image:caption>CHIBorderLogosTag2</image:caption><image:title>CHIBorderLogosTag2</image:title></image:image><lastmod>2025-02-27</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/step-by-step-guide-for-fbar-filing-complete-2025-instructions</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>AcartoonstylewomanwithlongdarkhairwearingalighttopandearringsgesturestowardregionalcomplexitiesinhandlingSoutheastAsianaccountsObtainingaccountsinformationcurrencyfluctuationsdifferentaccountstructureandnamingconventio</image:caption><image:title>AcartoonstylewomanwithlongdarkhairwearingalighttopandearringsgesturestowardregionalcomplexitiesinhandlingSoutheastAsianaccountsObtainingaccountsinformationcurrencyfluctuationsdifferentaccountstructureandnamingconventio</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-3.png</image:loc><image:caption>imagepng3</image:caption><image:title>imagepng3</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>imagepngApr0820250139123908PM</image:caption><image:title>imagepngApr0820250139123908PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>HandsusingapenandcalculatoroverformswithboldtextStepbyStepGuideforFBARFilingComplete2025Instructions1</image:caption><image:title>HandsusingapenandcalculatoroverformswithboldtextStepbyStepGuideforFBARFilingComplete2025Instructions1</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>imagepngApr0820250146579839PM</image:caption><image:title>imagepngApr0820250146579839PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>imagepngApr0820250147218926PM</image:caption><image:title>imagepngApr0820250147218926PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-1.png</image:loc><image:caption>imagepng1</image:caption><image:title>imagepng1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-2.png</image:loc><image:caption>imagepng2</image:caption><image:title>imagepng2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png.png</image:loc><image:caption>imagepng</image:caption><image:title>imagepng</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-4.png</image:loc><image:caption>imagepng4</image:caption><image:title>imagepng4</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/blog/estate-tax-rules-for-non-us-citizen-spouses</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>MasterPresentationFileFeb1620250834202115PM</image:caption><image:title>MasterPresentationFileFeb1620250834202115PM</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/eleventh-circuit-partly-reverses-gyetvay-what-cpas-should-know-about-fbar-streamlined-certifications-and-statute-of-limitations-tolling</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%20court%20of%20appeals%20decision%20impacting%20FBAR%20Streamlined%20procedures%20and%20state%20of%20limitations%20tolling-1.png</image:loc><image:caption>AcourtofappealsdecisionimpactingFBARStreamlinedproceduresandstateoflimitationstolling1</image:caption><image:title>AcourtofappealsdecisionimpactingFBARStreamlinedproceduresandstateoflimitationstolling1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%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>TheimagedepictsaneatlyorganizedworkspacefeaturingadeskwithanopenIRSFormW8BENpartiallyfilledoutwithclearhandwritingBesidetheformalaptopdisplaysataxrelatedwebsitewithrelevantinformationabouttheformspurposeandinstr</image:caption><image:title>TheimagedepictsaneatlyorganizedworkspacefeaturingadeskwithanopenIRSFormW8BENpartiallyfilledoutwithclearhandwritingBesidetheformalaptopdisplaysataxrelatedwebsitewithrelevantinformationabouttheformspurposeandinstr</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>2025-12-12</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-foreign-entity-classification-for-us-tax-purposes</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>Anintricatewebofinterconnectedtaxandentityclassificationinformation</image:caption><image:title>Anintricatewebofinterconnectedtaxandentityclassificationinformation</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/ja/success-story</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexelsrdnestockproject5637572112</image:caption><image:title>pexelsrdnestockproject5637572112</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>pexelsrdnestockproject5637572111</image:caption><image:title>pexelsrdnestockproject5637572111</image:title></image:image><lastmod>2025-09-02</lastmod></url><url><loc>https://www.chiborder.com/blog/%E7%B1%B3%E5%9B%BD%E3%81%A8%E6%97%A5%E6%9C%AC%E3%81%AE%E4%BA%8C%E6%8B%A0%E7%82%B9%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E7%94%9F%E6%B4%BB%E3%81%AE%E7%A8%8E%E5%8B%99%E3%82%AC%E3%82%A4%E3%83%89</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20guidebook%20cover%20titled%20CrossBorder%20Living%20Tax%20Guide%20Tax%20Considerations%20for%20Dual%20Residency%20in%20the%20US%20and%20Japan%20with%20the%20authors%20name%2c.jpeg</image:loc><image:caption>AnimageofaguidebookcovertitledCrossBorderLivingTaxGuideTaxConsiderationsforDualResidencyintheUSandJapanwiththeauthorsname</image:caption><image:title>AnimageofaguidebookcovertitledCrossBorderLivingTaxGuideTaxConsiderationsforDualResidencyintheUSandJapanwiththeauthorsname</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/blog/step-by-step-guide-for-fbar-filing-complete-2025-instructions</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%20Filing%20Complete%20Guide%20.mp4/medium.jpg</video:thumbnail_loc><video:title>FBAR Filing Complete Guide </video:title><video:description>FBAR Filing Complete Guide </video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/FBAR%20Filing%20Complete%20Guide%20.mp4</video:content_loc><video:duration>1363</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/image-png-Apr-08-2025-01-46-57-9839-PM.png</image:loc><image:caption>imagepngApr0820250146579839PM</image:caption><image:title>imagepngApr0820250146579839PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-4.png</image:loc><image:caption>imagepng4</image:caption><image:title>imagepng4</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>imagepngApr0820250147218926PM</image:caption><image:title>imagepngApr0820250147218926PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>HandsusingapenandcalculatoroverformswithboldtextStepbyStepGuideforFBARFilingComplete2025Instructions1</image:caption><image:title>HandsusingapenandcalculatoroverformswithboldtextStepbyStepGuideforFBARFilingComplete2025Instructions1</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>imagepngApr0820250139123908PM</image:caption><image:title>imagepngApr0820250139123908PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png.png</image:loc><image:caption>imagepng</image:caption><image:title>imagepng</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>AcartoonstylewomanwithlongdarkhairwearingalighttopandearringsgesturestowardregionalcomplexitiesinhandlingSoutheastAsianaccountsObtainingaccountsinformationcurrencyfluctuationsdifferentaccountstructureandnamingconventio</image:caption><image:title>AcartoonstylewomanwithlongdarkhairwearingalighttopandearringsgesturestowardregionalcomplexitiesinhandlingSoutheastAsianaccountsObtainingaccountsinformationcurrencyfluctuationsdifferentaccountstructureandnamingconventio</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-1.png</image:loc><image:caption>imagepng1</image:caption><image:title>imagepng1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-3.png</image:loc><image:caption>imagepng3</image:caption><image:title>imagepng3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-2.png</image:loc><image:caption>imagepng2</image:caption><image:title>imagepng2</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/no-early-withdrawal-penalty-401k-withdrawals-under-exit-tax-rules-what-you-need-to-know</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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-Dec-23-2024-03-54-51-5325-AM.png</image:loc><image:caption>MasterPresentationFileDec2320240354515325AM</image:caption><image:title>MasterPresentationFileDec2320240354515325AM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/es/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>ReportingForeignGiftstoIRS1200x628px1</image:caption><image:title>ReportingForeignGiftstoIRS1200x628px1</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Essential%20to%20Obtain%20Lower%20Tax%20Rate%20on%20your%20US%20Soure%20Income%20(1200%20x%20628%20px).png</image:loc><image:caption>EssentialtoObtainLowerTaxRateonyourUSSoureIncome1200x628px</image:caption><image:title>EssentialtoObtainLowerTaxRateonyourUSSoureIncome1200x628px</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-12-12</lastmod></url><url><loc>https://www.chiborder.com/blog/navigating-pfic-tax-for-us-shareholders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20person%20bewildered%20by%20reviewing%20his%20foreign%20passive%20investment%20He%20is%20holding%20a%20financial%20document%20in%20his%20hand%20and%20a%20small%20calculator%20and%20a%20lap%20top%20must%20be%20on%20the%20desk%20A%20person%20is%20thinking%20what%20to%20do%20with%20the%20IRS%20reporting-1.jpeg</image:loc><image:caption>ApersonbewilderedbyreviewinghisforeignpassiveinvestmentHeisholdingafinancialdocumentinhishandandasmallcalculatorandalaptopmustbeonthedeskApersonisthinkingwhattodowiththeIRSreporting1</image:caption><image:title>ApersonbewilderedbyreviewinghisforeignpassiveinvestmentHeisholdingafinancialdocumentinhishandandasmallcalculatorandalaptopmustbeonthedeskApersonisthinkingwhattodowiththeIRSreporting1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-07-28</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/how-non-resident-workers-can-avoid-us-income-tax</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>AnimageofapersonworkingontaxformsandpaperworkrelatedtoUSincometaxfornonresidentworkers</image:caption><image:title>AnimageofapersonworkingontaxformsandpaperworkrelatedtoUSincometaxfornonresidentworkers</image:title></image:image><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>Adiversegroupofnonresidentworkerssmilingandgatheredaroundatablefilledwithtaxdocumentsandcalculators</image:caption><image:title>Adiversegroupofnonresidentworkerssmilingandgatheredaroundatablefilledwithtaxdocumentsandcalculators</image:title></image:image><lastmod>2024-06-26</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/about</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/alex-azabache-Pbls4QFjVCA-unsplash.jpg</image:loc><image:caption>alexazabachePbls4QFjVCAunsplash</image:caption><image:title>alexazabachePbls4QFjVCAunsplash</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-07-17</lastmod></url><url><loc>https://www.chiborder.com/migration/ko/knowledge-base/kb-search-results</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>TheimagedepictsaneatlyorganizedworkspacefeaturingawoodendeskadornedwithalaptopdisplayinganopendocumenttitledForm1116MaximizingYourForeignTaxCreditSurroundingthelaptoparevarioustaxrelatedmaterialsincludingastackof1</image:caption><image:title>TheimagedepictsaneatlyorganizedworkspacefeaturingawoodendeskadornedwithalaptopdisplayinganopendocumenttitledForm1116MaximizingYourForeignTaxCreditSurroundingthelaptoparevarioustaxrelatedmaterialsincludingastackof1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/blog/watch-out-loans-from-your-cfc-indirect-repatriation-of-cfc-earnings-what-you-need-to-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/Master%20Presentation%20File-Nov-02-2024-03-26-14-5795-PM.png</image:loc><image:caption>MasterPresentationFileNov0220240326145795PM</image:caption><image:title>MasterPresentationFileNov0220240326145795PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>TheimagedepictsaneatlyorganizedworkspacefeaturingawoodendeskadornedwithalaptopdisplayinganopendocumenttitledForm1116MaximizingYourForeignTaxCreditSurroundingthelaptoparevarioustaxrelatedmaterialsincludingastackof1</image:caption><image:title>TheimagedepictsaneatlyorganizedworkspacefeaturingawoodendeskadornedwithalaptopdisplayinganopendocumenttitledForm1116MaximizingYourForeignTaxCreditSurroundingthelaptoparevarioustaxrelatedmaterialsincludingastackof1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-calculate-the-foreign-tax-credit-limitation-formula</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Oct-04-2024-08-57-14-0030-PM.png</image:loc><image:caption>MasterPresentationFileOct0420240857140030PM</image:caption><image:title>MasterPresentationFileOct0420240857140030PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-10-04</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/when-a-green-card-holder-abandons-u.s.-residency-how-a-living-trust-can-turn-into-a-foreign-trust-and-what-that-means</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>isometricTheimagefeaturesadetailedinfographicthatvisuallyexplainsthecomplexitiesoftransitioningarevocablelivingtrustintoaforeignt</image:caption><image:title>isometricTheimagefeaturesadetailedinfographicthatvisuallyexplainsthecomplexitiesoftransitioningarevocablelivingtrustintoaforeignt</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/blog/pfic-reporting-for-u.s.-investors-with-foreign-mutual-funds-tax-strategies-amp-compliance-guide</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>imagepngMay3120250123164553AM</image:caption><image:title>imagepngMay3120250123164553AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>imagepngMay3120250119245318AM</image:caption><image:title>imagepngMay3120250119245318AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>imagepngMay3120250111407314AM</image:caption><image:title>imagepngMay3120250111407314AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-22-37-8689-AM.png</image:loc><image:caption>imagepngMay3120250122378689AM</image:caption><image:title>imagepngMay3120250122378689AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-20-22-4972-AM.png</image:loc><image:caption>imagepngMay3120250120224972AM</image:caption><image:title>imagepngMay3120250120224972AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot20250530095902</image:caption><image:title>Screenshot20250530095902</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>imagepngMay3120250124001501AM</image:caption><image:title>imagepngMay3120250124001501AM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>imagepngMay3020250303042998PM</image:caption><image:title>imagepngMay3020250303042998PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/ko-kr/pricing</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-02-09</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-to-report-foreign-gifts-on-irs-tax-forms</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20Form%203520%20to%20report%20foreign%20gifts%20to%20the%20IRS.jpeg</image:loc><image:caption>AnimageofapersonfillingoutForm3520toreportforeigngiftstotheIRS</image:caption><image:title>AnimageofapersonfillingoutForm3520toreportforeigngiftstotheIRS</image:title></image:image><lastmod>2024-08-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E4%BA%8C%E9%87%8D%E5%9B%BD%E7%B1%8D%E7%A6%81%E6%AD%A2-%E6%97%A5%E6%9C%AC%E5%9B%BD%E7%B1%8D%E3%81%AE%E8%87%AA%E5%8B%95%E5%96%AA%E5%A4%B1</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20person%20holding%20two%20passports%2c%20one%20Japanese%20and%20one%20from%20another%20country%2c%20with%20a%20look%20of%20concern%20on%20their%20face..jpeg</image:loc><image:caption>AnimageofapersonholdingtwopassportsoneJapaneseandonefromanothercountrywithalookofconcernontheirface</image:caption><image:title>AnimageofapersonholdingtwopassportsoneJapaneseandonefromanothercountrywithalookofconcernontheirface</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>AnimageofadiscussionontheprohibitionofdualcitizenshipandthepotentiallossofJapanesenationalityduetoholdingdualcitizenship</image:caption><image:title>AnimageofadiscussionontheprohibitionofdualcitizenshipandthepotentiallossofJapanesenationalityduetoholdingdualcitizenship</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-the-pick-and-choose-issue-in-the-us-japan-income-tax-treaty</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-06-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E6%97%A5%E7%B1%B3%E4%BA%8C%E6%8B%A0%E7%82%B9%E7%94%9F%E6%B4%BB%E3%81%A8%E7%A8%8E%E9%87%91%E7%9F%A5%E3%81%A3%E3%81%A6%E3%81%8A%E3%81%8F%E3%81%B9%E3%81%8D%E5%AF%BE%E7%AD%96</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E7%B1%B3%E5%9B%BD%E7%B1%8D%E5%8F%96%E5%BE%97%E3%81%A7%E9%9D%9E%E6%B0%B8%E4%BD%8F%E8%80%85%E3%81%AB!%E6%97%A5%E6%9C%AC5%E5%B9%B4%E4%BB%A5%E5%86%85%E6%BB%9E%E5%9C%A8%E3%83%AB%E3%83%BC%E3%83%AB%E3%81%A7%E8%B3%A2%E3%81%84%E7%A8%8E%E9%87%91%E5%AF%BE%E7%AD%96.mp4/medium.jpg</video:thumbnail_loc><video:title>米国籍取得で非永住者に!日本5年以内滞在ルールで賢い税金対策</video:title><video:description>米国籍取得で非永住者に!日本5年以内滞在ルールで賢い税金対策</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/%E7%B1%B3%E5%9B%BD%E7%B1%8D%E5%8F%96%E5%BE%97%E3%81%A7%E9%9D%9E%E6%B0%B8%E4%BD%8F%E8%80%85%E3%81%AB!%E6%97%A5%E6%9C%AC5%E5%B9%B4%E4%BB%A5%E5%86%85%E6%BB%9E%E5%9C%A8%E3%83%AB%E3%83%BC%E3%83%AB%E3%81%A7%E8%B3%A2%E3%81%84%E7%A8%8E%E9%87%91%E5%AF%BE%E7%AD%96.mp4</video:content_loc><video:duration>336</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20managing%20tax%20implications%20for%20living%20in%20both%20Japan%20and%20the%20US%2c%20discussing%20strategies%20to%20avoid%20unnecessary%20tax%20burdens.jpeg</image:loc><image:caption>AnimageofapersonmanagingtaximplicationsforlivinginbothJapanandtheUSdiscussingstrategiestoavoidunnecessarytaxburdens</image:caption><image:title>AnimageofapersonmanagingtaximplicationsforlivinginbothJapanandtheUSdiscussingstrategiestoavoidunnecessarytaxburdens</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>2024-07-22</lastmod></url><url><loc>https://www.chiborder.com/es/blog/us-tax-duties-after-renouncing-permanent-residency</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4/medium.jpg</video:thumbnail_loc><video:title>US Tax Duties After Renouncing Permanent Residency</video:title><video:description>US Tax Duties After Renouncing Permanent Residency</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4</video:content_loc><video:duration>252</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>Animageofapersonfillingouttaxformsandconsultingwithataxprofessional</image:caption><image:title>Animageofapersonfillingouttaxformsandconsultingwithataxprofessional</image:title></image:image><lastmod>2025-09-02</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 You Give Up your Green Card</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/Three%20Essential%20Check%20Points%20before%20You%20Give%20Up%20your%20Green%20Card.mp4</video:content_loc><video:duration>316</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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%20considering%20giving%20up%20their%20U.jpeg</image:loc><image:caption>AnimageofapersonconsideringgivinguptheirU</image:caption><image:title>AnimageofapersonconsideringgivinguptheirU</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/es/blog/roth-ira-abroad-tax-rules-for-green-card-holders-or-ex-green-card-holders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country%20(1).png</image:loc><image:caption>YouMayLosetheBenefitsofRothIRAifyoumovetoaforeigncountry1</image:caption><image:title>YouMayLosetheBenefitsofRothIRAifyoumovetoaforeigncountry1</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/avoiding-fatca-penalties-tips-for-cross-border-individuals-and-their-families</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20comprehensive%20guide%20providing%20essential%20tips%20to%20help%20crossborder%20individuals%20and%20their%20families%20stay%20compliant%20with%20FATCA%20regulation.jpeg</image:loc><image:caption>TheimageisofacomprehensiveguideprovidingessentialtipstohelpcrossborderindividualsandtheirfamiliesstaycompliantwithFATCAregulation</image:caption><image:title>TheimageisofacomprehensiveguideprovidingessentialtipstohelpcrossborderindividualsandtheirfamiliesstaycompliantwithFATCAregulation</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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/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/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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>TheimageisofapersoncontributingpropertytoapartnershipwithIRSguidelinesfornonrecognitionofgainorlossbeingakeyconsideration</image:caption><image:title>TheimageisofapersoncontributingpropertytoapartnershipwithIRSguidelinesfornonrecognitionofgainorlossbeingakeyconsideration</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/es/webinar</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-05</lastmod></url><url><loc>https://www.chiborder.com/blog/e-commerces-effect-on-permanent-establishment</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20futuristic%20cityscape%20with%20towering%20digital%20structures%20merging%20with%20traditional%20buildings%2c%20symbolizing%20the%20transformation%20of%20tax%20paradigms%20in%20the%20global%20economy..jpeg</image:loc><image:caption>Afuturisticcityscapewithtoweringdigitalstructuresmergingwithtraditionalbuildingssymbolizingthetransformationoftaxparadigmsintheglobaleconomy</image:caption><image:title>Afuturisticcityscapewithtoweringdigitalstructuresmergingwithtraditionalbuildingssymbolizingthetransformationoftaxparadigmsintheglobaleconomy</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20the%20digital%20revolution%20challenging%20the%20concept%20of%20permanent%20establishment%20in%20the%20global%20economy%2c%20focusing%20on%20the%20impact%20of%20ecommerce%20on%20ta.jpeg</image:loc><image:caption>Animageofthedigitalrevolutionchallengingtheconceptofpermanentestablishmentintheglobaleconomyfocusingontheimpactofecommerceonta</image:caption><image:title>Animageofthedigitalrevolutionchallengingtheconceptofpermanentestablishmentintheglobaleconomyfocusingontheimpactofecommerceonta</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh/success-story</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/pexels-rdne-stock-project-5637572%201%20(1).png</image:loc><image:caption>pexelsrdnestockproject563757211</image:caption><image:title>pexelsrdnestockproject563757211</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/beth-macdonald-uWrumIrt6wI-unsplash%201.png</image:loc><image:caption>bethmacdonalduWrumIrt6wIunsplash1</image:caption><image:title>bethmacdonalduWrumIrt6wIunsplash1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/blog/essential-rules-for-section-1031-exchanges</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Feb-08-2025-09-07-07-7180-PM.png</image:loc><image:caption>MasterPresentationFileFeb0820250907077180PM</image:caption><image:title>MasterPresentationFileFeb0820250907077180PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/zh-cn/blog/cross-border-partnership-tax-guidelines-for-appreciated-property</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Sep-24%20Contribution%20to%20Foreign%20Partnership.png</image:loc><image:caption>Sep24ContributiontoForeignPartnership</image:caption><image:title>Sep24ContributiontoForeignPartnership</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/navigating-pfic-tax-for-us-shareholders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20key%20unlocking%20a%20mysterious%20and%20intricate%20vault%20filled%20with%20international%20investment%20opportunities..jpeg</image:loc><image:caption>Apersonholdingakeyunlockingamysteriousandintricatevaultfilledwithinternationalinvestmentopportunities</image:caption><image:title>Apersonholdingakeyunlockingamysteriousandintricatevaultfilledwithinternationalinvestmentopportunities</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>TheimageshowsacomplexflowchartdetailingtheintricaciesofPFICtaxregulationsforUSshareholders</image:caption><image:title>TheimageshowsacomplexflowchartdetailingtheintricaciesofPFICtaxregulationsforUSshareholders</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-13</lastmod></url><url><loc>https://www.chiborder.com/es/about</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/alex-azabache-Pbls4QFjVCA-unsplash.jpg</image:loc><image:caption>alexazabachePbls4QFjVCAunsplash</image:caption><image:title>alexazabachePbls4QFjVCAunsplash</image:title></image:image><lastmod>2024-07-17</lastmod></url><url><loc>https://www.chiborder.com/es/blog/understanding-us-foreign-tax-credit-calculation-compared-to-foreign-tax-deduction</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>MasterPresentationFileSep2620241238313309AM</image:caption><image:title>MasterPresentationFileSep2620241238313309AM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/migration/es/knowledge-base/kb-search-results</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>ChiBorderLogoHorz2</image:caption><image:title>ChiBorderLogoHorz2</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/es/blog/i-407-filing-date-clarification-when-does-u.s.-tax-residency-actually-end</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPTImageSep272025065551PM</image:caption><image:title>ChatGPTImageSep272025065551PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-09-28</lastmod></url><url><loc>https://www.chiborder.com/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/Master%20Presentation%20File-Apr-05-2025-09-48-39-8484-PM.png</image:loc><image:caption>MasterPresentationFileApr0520250948398484PM</image:caption><image:title>MasterPresentationFileApr0520250948398484PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</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/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>ForeignTaxCredit1</image:caption><image:title>ForeignTaxCredit1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-07-13</lastmod></url><url><loc>https://www.chiborder.com/es/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Essential%20to%20Obtain%20Lower%20Tax%20Rate%20on%20your%20US%20Soure%20Income%20(1200%20x%20628%20px).png</image:loc><image:caption>EssentialtoObtainLowerTaxRateonyourUSSoureIncome1200x628px</image:caption><image:title>EssentialtoObtainLowerTaxRateonyourUSSoureIncome1200x628px</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/blog/a-green-card-holders-top-5-tax-tips</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/Green%20Card%20Holder%E2%80%99s%20Top%205%20Tax%20Tips%20(1200%20x%20627%20px)%20(1).png</image:loc><image:caption>GreenCardHoldersTop5TaxTips1200x627px1</image:caption><image:title>GreenCardHoldersTop5TaxTips1200x627px1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-07-04</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/step-by-step-guide-for-fbar-filing-complete-2025-instructions</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>HandsusingapenandcalculatoroverformswithboldtextStepbyStepGuideforFBARFilingComplete2025Instructions1</image:caption><image:title>HandsusingapenandcalculatoroverformswithboldtextStepbyStepGuideforFBARFilingComplete2025Instructions1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-1.png</image:loc><image:caption>imagepng1</image:caption><image:title>imagepng1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-2.png</image:loc><image:caption>imagepng2</image:caption><image:title>imagepng2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>imagepngApr0820250147218926PM</image:caption><image:title>imagepngApr0820250147218926PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>imagepngApr0820250146579839PM</image:caption><image:title>imagepngApr0820250146579839PM</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%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>AcartoonstylewomanwithlongdarkhairwearingalighttopandearringsgesturestowardregionalcomplexitiesinhandlingSoutheastAsianaccountsObtainingaccountsinformationcurrencyfluctuationsdifferentaccountstructureandnamingconventio</image:caption><image:title>AcartoonstylewomanwithlongdarkhairwearingalighttopandearringsgesturestowardregionalcomplexitiesinhandlingSoutheastAsianaccountsObtainingaccountsinformationcurrencyfluctuationsdifferentaccountstructureandnamingconventio</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>imagepngApr0820250139123908PM</image:caption><image:title>imagepngApr0820250139123908PM</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-4.png</image:loc><image:caption>imagepng4</image:caption><image:title>imagepng4</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png-3.png</image:loc><image:caption>imagepng3</image:caption><image:title>imagepng3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/image-png.png</image:loc><image:caption>imagepng</image:caption><image:title>imagepng</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/streamline-your-offshore-compliance-with-sdop</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOPblogimage</image:caption><image:title>SDOPblogimage</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/what-is-inside-and-outside-basis-of-partnership</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Nov-29-2024-06-42-36-2690-PM.png</image:loc><image:caption>MasterPresentationFileNov2920240642362690PM</image:caption><image:title>MasterPresentationFileNov2920240642362690PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E3%82%84%E3%81%95%E3%81%97%E3%81%8F%E8%A7%A3%E8%AA%ACdelinquent-international-information-returns-submission-procedures%E9%81%85%E3%82%8C%E3%81%9F%E6%B5%B7%E5%A4%96%E9%96%A2%E9%80%A3%E6%9B%B8%E9%A1%9E%E3%81%AE%E6%8F%90%E5%87%BA%E5%88%B6%E5%BA%A6%E3%81%A8%E3%81%AF</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>isometricTheimagedepictsasereneofficeenvironmentwithalargewoodendeskpositionednexttoawindowthatallowsnaturallighttofloodthero1</image:caption><image:title>isometricTheimagedepictsasereneofficeenvironmentwithalargewoodendeskpositionednexttoawindowthatallowsnaturallighttofloodthero1</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/avoiding-pitfalls-in-streamlined-filing-compliance</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20carefully%20reviewing%20financial%20documents%20and%20filing%20tax%20forms%20with%20a%20focused%20expression.jpeg</image:loc><image:caption>Theimageisofapersoncarefullyreviewingfinancialdocumentsandfilingtaxformswithafocusedexpression</image:caption><image:title>Theimageisofapersoncarefullyreviewingfinancialdocumentsandfilingtaxformswithafocusedexpression</image:title></image:image><lastmod>2024-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>MasterPresentationFileSep2720240850414041PM</image:caption><image:title>MasterPresentationFileSep2720240850414041PM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-09-28</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/cfc-designation-and-foreign-person-stock-ownership-section-958b</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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-Oct-13-2024-12-44-19-9875-AM.png</image:loc><image:caption>MasterPresentationFileOct1320241244199875AM</image:caption><image:title>MasterPresentationFileOct1320241244199875AM</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-11-27</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/eleventh-circuit-partly-reverses-gyetvay-what-cpas-should-know-about-fbar-streamlined-certifications-and-statute-of-limitations-tolling</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20court%20of%20appeals%20decision%20impacting%20FBAR%20Streamlined%20procedures%20and%20state%20of%20limitations%20tolling-1.png</image:loc><image:caption>AcourtofappealsdecisionimpactingFBARStreamlinedproceduresandstateoflimitationstolling1</image:caption><image:title>AcourtofappealsdecisionimpactingFBARStreamlinedproceduresandstateoflimitationstolling1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>TheimagedepictsaneatlyorganizedworkspacefeaturingawoodendeskadornedwithalaptopdisplayinganopendocumenttitledForm1116MaximizingYourForeignTaxCreditSurroundingthelaptoparevarioustaxrelatedmaterialsincludingastackof1</image:caption><image:title>TheimagedepictsaneatlyorganizedworkspacefeaturingawoodendeskadornedwithalaptopdisplayinganopendocumenttitledForm1116MaximizingYourForeignTaxCreditSurroundingthelaptoparevarioustaxrelatedmaterialsincludingastackof1</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/minimize-taxes-when-renouncing-us-citizenship-or-abandoning-green-card</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20map%20with%20various%20routes%20and%20paths%20marked%20out%2c%20surrounded%20by%20dollar%20signs%20and%20tax%20forms..jpeg</image:loc><image:caption>Animageofamapwithvariousroutesandpathsmarkedoutsurroundedbydollarsignsandtaxforms</image:caption><image:title>Animageofamapwithvariousroutesandpathsmarkedoutsurroundedbydollarsignsandtaxforms</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/how-green-card-status-impacts-your-tax-bill</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20Green%20Card%20filling%20out%20tax%20forms%20with%20a%20look%20of%20concentration%20on%20their%20face..jpeg</image:loc><image:caption>ApersonholdingaGreenCardfillingouttaxformswithalookofconcentrationontheirface</image:caption><image:title>ApersonholdingaGreenCardfillingouttaxformswithalookofconcentrationontheirface</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-06</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/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country%20(1).png</image:loc><image:caption>YouMayLosetheBenefitsofRothIRAifyoumovetoaforeigncountry1</image:caption><image:title>YouMayLosetheBenefitsofRothIRAifyoumovetoaforeigncountry1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-06</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>undrawbloggingrekl0d</image:caption><image:title>undrawbloggingrekl0d</image:title></image:image><lastmod>2025-09-13</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>AnimageofapersondiscussingtaxstrategiesfornonresidentsinJapanafterobtainingAmericancitizenship</image:caption><image:title>AnimageofapersondiscussingtaxstrategiesfornonresidentsinJapanafterobtainingAmericancitizenship</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>2024-07-18</lastmod></url><url><loc>https://www.chiborder.com/blog/a-simple-guide-what-are-the-delinquent-international-information-returns-submission-procedures-diirsp</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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>isometricTheimagedepictsasereneofficeenvironmentwithalargewoodendeskpositionednexttoawindowthatallowsnaturallighttofloodthero1</image:caption><image:title>isometricTheimagedepictsasereneofficeenvironmentwithalargewoodendeskpositionednexttoawindowthatallowsnaturallighttofloodthero1</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-11-27</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/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>ThisimageshowsadetailedguideonUSGiftTaxFilingRequirementsforCrossBorderIndividualsincludinginformationonunderstandingthetaxwho</image:caption><image:title>ThisimageshowsadetailedguideonUSGiftTaxFilingRequirementsforCrossBorderIndividualsincludinginformationonunderstandingthetaxwho</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2024-08-19</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/AI-Generated%20Media/Images/An%20intricate%20web%20of%20interconnected%20tax%20and%20entity%20classification%20information.jpeg</image:loc><image:caption>Anintricatewebofinterconnectedtaxandentityclassificationinformation</image:caption><image:title>Anintricatewebofinterconnectedtaxandentityclassificationinformation</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/e-commerces-effect-on-permanent-establishment</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/A%20futuristic%20cityscape%20with%20towering%20digital%20structures%20merging%20with%20traditional%20buildings%2c%20symbolizing%20the%20transformation%20of%20tax%20paradigms%20in%20the%20global%20economy..jpeg</image:loc><image:caption>Afuturisticcityscapewithtoweringdigitalstructuresmergingwithtraditionalbuildingssymbolizingthetransformationoftaxparadigmsintheglobaleconomy</image:caption><image:title>Afuturisticcityscapewithtoweringdigitalstructuresmergingwithtraditionalbuildingssymbolizingthetransformationoftaxparadigmsintheglobaleconomy</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20the%20digital%20revolution%20challenging%20the%20concept%20of%20permanent%20establishment%20in%20the%20global%20economy%2c%20focusing%20on%20the%20impact%20of%20ecommerce%20on%20ta.jpeg</image:loc><image:caption>Animageofthedigitalrevolutionchallengingtheconceptofpermanentestablishmentintheglobaleconomyfocusingontheimpactofecommerceonta</image:caption><image:title>Animageofthedigitalrevolutionchallengingtheconceptofpermanentestablishmentintheglobaleconomyfocusingontheimpactofecommerceonta</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-06</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/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%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>AnimageofacomplextaxlandscapefornonresidentinvestorsinaUSLLCwithdetailedinformationontaxationprocessreportingrequirementspote</image:caption><image:title>AnimageofacomplextaxlandscapefornonresidentinvestorsinaUSLLCwithdetailedinformationontaxationprocessreportingrequirementspote</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>AnintricatemapofthetaxlandscapewithvariouspathsandobstacleswithamagnifyingglasshighlightingkeypointsfornonresidentinvestorsinaUSLLC</image:caption><image:title>AnintricatemapofthetaxlandscapewithvariouspathsandobstacleswithamagnifyingglasshighlightingkeypointsfornonresidentinvestorsinaUSLLC</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/the-impact-of-us-exit-tax-on-green-card-holders</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><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>USexittaxbrogimage11</image:caption><image:title>USexittaxbrogimage11</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-02-02</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E3%81%A8%E6%97%A5%E6%9C%AC%E3%81%AE%E4%BA%8C%E6%8B%A0%E7%82%B9%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E7%94%9F%E6%B4%BB%E3%81%AE%E7%A8%8E%E5%8B%99%E3%82%AC%E3%82%A4%E3%83%89</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/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%20guidebook%20cover%20titled%20CrossBorder%20Living%20Tax%20Guide%20Tax%20Considerations%20for%20Dual%20Residency%20in%20the%20US%20and%20Japan%20with%20the%20authors%20name%2c.jpeg</image:loc><image:caption>AnimageofaguidebookcovertitledCrossBorderLivingTaxGuideTaxConsiderationsforDualResidencyintheUSandJapanwiththeauthorsname</image:caption><image:title>AnimageofaguidebookcovertitledCrossBorderLivingTaxGuideTaxConsiderationsforDualResidencyintheUSandJapanwiththeauthorsname</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20person%20with%20a%20green%20card%20living%20a%20bicoastal%20lifestyle%20between%20Japan%20and%20the%20United%20States%2c%20with%20a%20focus%20on%20tax%20considerations%20and%20strategies..jpeg</image:loc><image:caption>AnimageofapersonwithagreencardlivingabicoastallifestylebetweenJapanandtheUnitedStateswithafocusontaxconsiderationsandstrategies</image:caption><image:title>AnimageofapersonwithagreencardlivingabicoastallifestylebetweenJapanandtheUnitedStateswithafocusontaxconsiderationsandstrategies</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-07-10</lastmod></url><url><loc>https://www.chiborder.com/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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2026-02-09</lastmod></url><url><loc>https://www.chiborder.com/es/blog/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>Apersonfilingdocumentsatadesksurroundedbyfinancialrecordsandforms</image:caption><image:title>Apersonfilingdocumentsatadesksurroundedbyfinancialrecordsandforms</image:title></image:image><lastmod>2025-08-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/tax-strategies-for-american-asian-retiree-couples</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>KohFujimoto2</image:caption><image:title>KohFujimoto2</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/Tax%20Pitfalls%20(LinkedIn%20Post)%20(3).png</image:loc><image:caption>TaxPitfallsLinkedInPost3</image:caption><image:title>TaxPitfallsLinkedInPost3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2024-06-12</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/unreported-foreign-income-but-no-extra-tax-how-to-choose-between-diirsp-and-the-streamlined-procedures</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20serene%20office%20setting%20bathed%20in%20soft%20natural%20light%20streaming%20through%20large%20windows%20A%20polished%20wooden%20desk%20is%20neatly%20orga.png</image:loc><image:caption>isometricTheimagedepictsasereneofficesettingbathedinsoftnaturallightstreamingthroughlargewindowsApolishedwoodendeskisneatlyorga</image:caption><image:title>isometricTheimagedepictsasereneofficesettingbathedinsoftnaturallightstreamingthroughlargewindowsApolishedwoodendeskisneatlyorga</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><lastmod>2025-11-01</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/us-tax-duties-after-renouncing-permanent-residency</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4/medium.jpg</video:thumbnail_loc><video:title>US Tax Duties After Renouncing Permanent Residency</video:title><video:description>US Tax Duties After Renouncing Permanent Residency</video:description><video:content_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Videos/US%20Tax%20Duties%20After%20Renouncing%20Permanent%20Residency.mp4</video:content_loc><video:duration>252</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/The%20image%20is%20a%20detailed%20and%20informative%20article%20or%20blog%20post%20about%20navigating%20US%20tax%20obligations%20after%20renouncing%20citizenship%2c%20including%20understanding.jpeg</image:loc><image:caption>TheimageisadetailedandinformativearticleorblogpostaboutnavigatingUStaxobligationsafterrenouncingcitizenshipincludingunderstanding</image:caption><image:title>TheimageisadetailedandinformativearticleorblogpostaboutnavigatingUStaxobligationsafterrenouncingcitizenshipincludingunderstanding</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>KohFujimoto3</image:caption><image:title>KohFujimoto3</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>Animageofapersonfillingouttaxformsandconsultingwithataxprofessional</image:caption><image:title>Animageofapersonfillingouttaxformsandconsultingwithataxprofessional</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/blog/us-gift-tax-filing-requirements-for-cross-border-individuals</loc><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>ThisimageshowsadetailedguideonUSGiftTaxFilingRequirementsforCrossBorderIndividualsincludinginformationonunderstandingthetaxwho</image:caption><image:title>ThisimageshowsadetailedguideonUSGiftTaxFilingRequirementsforCrossBorderIndividualsincludinginformationonunderstandingthetaxwho</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/blog/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><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>GreenCardHoldersTop5TaxTips1200x627px1</image:caption><image:title>GreenCardHoldersTop5TaxTips1200x627px1</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Koh_Fujimoto_3.jpg</image:loc><image:caption>KohFujimoto3</image:caption><image:title>KohFujimoto3</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>2025-07-04</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E3%82%B9%E3%83%86%E3%83%83%E3%83%97%E3%83%90%E3%82%A4%E3%82%B9%E3%83%86%E3%83%83%E3%83%97%E7%B1%B3%E5%9B%BD%E6%B0%B8%E4%BD%8F%E6%A8%A9%E6%94%BE%E6%A3%84%E3%81%AE%E6%96%B9%E6%B3%95</loc><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHIBorderLogo11</image:caption><image:title>CHIBorderLogo11</image:title></image:image><image:image><image:loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/AI-Generated%20Media/Images/An%20image%20of%20a%20blog%20post%20detailing%20the%20process%20of%20renouncing%20US%20permanent%20residency%2c%20including%20necessary%20documents%20and%20considerations.jpeg</image:loc><image:caption>AnimageofablogpostdetailingtheprocessofrenouncingUSpermanentresidencyincludingnecessarydocumentsandconsiderations</image:caption><image:title>AnimageofablogpostdetailingtheprocessofrenouncingUSpermanentresidencyincludingnecessarydocumentsandconsiderations</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>KohFujimoto2</image:caption><image:title>KohFujimoto2</image:title></image:image><lastmod>2025-07-07</lastmod></url></urlset>