<?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/ja/blog/%E7%B1%B3%E5%9B%BD%E5%87%BA%E5%9B%BD%E7%A8%8E%E3%81%AE%E6%80%9D%E3%82%8F%E3%81%AC%E8%90%BD%E3%81%A8%E3%81%97%E7%A9%B4</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Hidden%20Traps%20in%20U.S.%20Exit%20Tax.png</image:loc><image:caption>Hidden Traps in U.S. Exit Tax</image:caption><image:title>Hidden Traps in U.S. Exit Tax</image:title></image:image><lastmod>2026-10-03</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-criminal-charges-for-fbar-neglect</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a Asian person filing financial documents online through the Financial Crimes Enforcement Networks BSA EFiling System</image:caption><image:title>An image of a Asian person filing financial documents online through the Financial Crimes Enforcement Networks BSA EFiling System</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20map%20of%20the%20world%20with%20various%20routes%20highlighted%20in%20different%20colors%2c%20avoiding%20the%20United%20States..jpeg</image:loc><image:caption>A map of the world with various routes highlighted in different colors, avoiding the United States.</image:caption><image:title>A map of the world with various routes highlighted in different colors, avoiding the United States.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20exploring%20strategic%20avenues%20to%20legally%20avoid%20worldwide%20taxation%20in%20the%20US%20as%20an%20exempt%20individual%2c%20specifically%20focusing%20on%20t.jpeg</image:loc><image:caption>The image is of a person exploring strategic avenues to legally avoid worldwide taxation in the US as an exempt individual, specifically focusing on t</image:caption><image:title>The image is of a person exploring strategic avenues to legally avoid worldwide taxation in the US as an exempt individual, specifically focusing on t</image:title></image:image><lastmod>2024-07-25</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%E3%82%92%E6%94%BE%E6%A3%84%E3%81%97%E3%81%A6%E6%97%A5%E6%9C%AC%E3%81%B8%E5%B8%B0%E5%9B%BD%E3%81%99%E3%82%8B%E5%89%8D%E3%81%AB%E7%A2%BA%E8%AA%8D%E3%81%97%E3%81%9F%E3%81%84%E3%81%93%E3%81%A8</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI-Border-green-card-advisory-with-verified-QR.png</image:loc><image:caption>CHI-Border-green-card-advisory-with-verified-QR</image:caption><image:title>CHI-Border-green-card-advisory-with-verified-QR</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-09</lastmod></url><url><loc>https://www.chiborder.com/migration/es/knowledge-base/kb-search-results</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/webinar/minimize-us-worldwide-taxes-by-knowing-residency-rules</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:caption><image:title>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Fryer%20(1).png</image:loc><image:caption>Webinar Fryer (1)</image:caption><image:title>Webinar Fryer (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>Blue Modern Webinar Twitter Post</image:caption><image:title>Blue Modern Webinar Twitter Post</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>Webinar Flyer resized   (1920 x 1080 px)</image:caption><image:title>Webinar Flyer resized   (1920 x 1080 px)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/blog/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>A person filing documents at a desk surrounded by financial records and forms</image:caption><image:title>A person filing documents at a desk surrounded by financial records and forms</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/%E5%87%BA%E5%9B%BD%E5%BE%8C%E3%81%AE%E8%B4%88%E4%B8%8E%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E7%B1%B3%E5%9B%BD%E3%81%AE40%E8%AA%B2%E7%A8%8E%E3%81%A8-%E6%9C%9F%E9%99%90%E5%86%85%E7%94%B3%E5%91%8A%E3%81%AB%E3%82%88%E3%82%8B%E4%BE%8B%E5%A4%96</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Cross-Border%20Gifts%20and%20U.S.%20Tax%20Reporting.png</image:loc><image:caption>Cross-Border Gifts and U.S. Tax Reporting</image:caption><image:title>Cross-Border Gifts and U.S. Tax Reporting</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-10-08</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/uncovering-irs-foreign-account-reporting</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI%20Border%20Inc..png</image:loc><image:caption>CHI Border Inc.</image:caption><image:title>CHI Border Inc.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/estate-tax-rules-for-non-us-citizen-spouses</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Feb-16-2025-08-34-20-2115-PM.png</image:loc><image:caption>Master Presentation File-Feb-16-2025-08-34-20-2115-PM</image:caption><image:title>Master Presentation File-Feb-16-2025-08-34-20-2115-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/-%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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Screenshot%202025-12-07%20113554.png</image:loc><image:caption>Screenshot 2025-12-07 113554</image:caption><image:title>Screenshot 2025-12-07 113554</image:title></image:image><lastmod>2025-12-07</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/ja/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:caption><image:title>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-09-28</lastmod></url><url><loc>https://www.chiborder.com/blog/key-exceptions-in-pfic-reporting-you-should-know</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20features%20a%20wellorganized%20desk%20set%20against%20a%20softfocus%20background%20of%20a%20modern%20office.jpeg</image:loc><image:caption>The image features a wellorganized desk set against a softfocus background of a modern office</image:caption><image:title>The image features a wellorganized desk set against a softfocus background of a modern office</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/isometric%20The%20image%20features%20a%20detailed%20infographic%20that%20visually%20explains%20the%20complexities%20of%20transitioning%20a%20revocable%20living%20trust%20into%20a%20foreign%20t.png</image:loc><image:caption>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:caption><image:title>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-report-foreign-gifts-on-irs-tax-forms</loc><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a person filling out Form 3520 to report foreign gifts to the IRS</image:caption><image:title>An image of a person filling out Form 3520 to report foreign gifts to the IRS</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/navigating-built-in-loss-limitations-for-non-us-investors-in-us-corporate-formation</loc><image:image><image:loc>https://www.chiborder.com/hubfs/362(e)((1)(A).png</image:loc><image:caption>362(e)((1)(A)</image:caption><image:title>362(e)((1)(A)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/migration/es/knowledge-base</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><lastmod>2026-06-23</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://www.chiborder.com/hubfs/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country%20(1).png</image:loc><image:caption>You May Lose the Benefits of Roth IRA if you move to a foreign country (1)</image:caption><image:title>You May Lose the Benefits of Roth IRA if you move to a foreign country (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/ja/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja-jp/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><lastmod>2026-08-09</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://www.chiborder.com/hubfs/Master%20Presentation%20File-Jan-09-2025-09-24-42-8777-PM.png</image:loc><image:caption>Master Presentation File-Jan-09-2025-09-24-42-8777-PM</image:caption><image:title>Master Presentation File-Jan-09-2025-09-24-42-8777-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E3%82%A2%E3%83%A1%E3%83%AA%E3%82%AB%E3%81%AB%E6%AE%8B%E3%82%8B%E5%AD%AB%E3%81%B8-%E3%81%A7%E3%81%8D%E3%82%8B%E3%81%A0%E3%81%91%E5%A4%9A%E3%81%8F%E3%81%AE%E8%B2%A1%E7%94%A3%E3%82%92%E6%AE%8B%E3%81%99%E3%81%AB%E3%81%AF-%E7%B1%B3%E5%9B%BD%E3%81%AE%E4%B8%96%E4%BB%A3%E9%A3%9B%E8%B6%8A%E7%A7%BB%E8%BB%A2%E7%A8%8Egst-tax%E3%81%A8%E6%97%A5%E6%9C%AC%E5%B8%B0%E5%9B%BD%E5%89%8D%E3%81%AB%E7%9F%A5%E3%81%A3%E3%81%A6%E3%81%8A%E3%81%8D%E3%81%9F%E3%81%84%E7%9B%B8%E7%B6%9A%E5%AF%BE%E7%AD%96</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI%20Border_%20%E8%B3%87%E7%94%A3%E6%89%BF%E7%B6%99%E3%82%AC%E3%82%A4%E3%83%89.png</image:loc><image:caption>CHI Border_ 資産承継ガイド</image:caption><image:title>CHI Border_ 資産承継ガイド</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-11-04</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/understand-dividends-received-deduction-245a</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-1.png</image:loc><image:caption>Master Presentation File-1</image:caption><image:title>Master Presentation File-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/form-3250-reporting-exceptions-what-are-applicable-tax-favored-foreign-trusts</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Mar-20-2025-06-28-16-9464-PM.png</image:loc><image:caption>Master Presentation File-Mar-20-2025-06-28-16-9464-PM</image:caption><image:title>Master Presentation File-Mar-20-2025-06-28-16-9464-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-source-rules-for-f-1-student-income</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-18-2024-09-12-03-2861-PM.png</image:loc><image:caption>Master Presentation File-Oct-18-2024-09-12-03-2861-PM</image:caption><image:title>Master Presentation File-Oct-18-2024-09-12-03-2861-PM</image:title></image:image><lastmod>2024-11-02</lastmod></url><url><loc>https://www.chiborder.com/blog/navigate-pfic-tax-by-taking-advantage-of-available-elections</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-07-2024-03-47-52-8444-PM.png</image:loc><image:caption>Master Presentation File-Nov-07-2024-03-47-52-8444-PM</image:caption><image:title>Master Presentation File-Nov-07-2024-03-47-52-8444-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-11-07</lastmod></url><url><loc>https://www.chiborder.com/ko/webinar</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_media_re_r9qv.svg</image:loc><image:caption>undraw_online_media_re_r9qv</image:caption><image:title>undraw_online_media_re_r9qv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/pt/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ko/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/securing-medical-coverage-for-global-travel</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>A traveler standing on top of a mountain, looking out at a vast and diverse landscape with a sense of peace and confidence.</image:caption><image:title>A traveler standing on top of a mountain, looking out at a vast and diverse landscape with a sense of peace and confidence.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20individual%20reading%20and%20comparing%20different%20travel%20insurance%20options%20for%20international%20trips.jpeg</image:loc><image:caption>An individual reading and comparing different travel insurance options for international trips</image:caption><image:title>An individual reading and comparing different travel insurance options for international trips</image:title></image:image><lastmod>2024-06-17</lastmod></url><url><loc>https://www.chiborder.com/es/blog/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Green%20Card%20Holder%E2%80%99s%20Top%205%20Tax%20Tips%20(1200%20x%20627%20px)%20(1).png</image:loc><image:caption>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:caption><image:title>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP-24 83(B) </image:caption><image:title>sEP-24 83(B) </image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/blog/retirement-tax-strategies-for-us-citizens-moving-to-southeast-asia</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-21-2025-12-39-22-2879-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-39-22-2879-AM</image:caption><image:title>image-png-Apr-21-2025-12-39-22-2879-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-21-2025-12-48-22-1201-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-48-22-1201-AM</image:caption><image:title>image-png-Apr-21-2025-12-48-22-1201-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-21-2025-12-35-54-0374-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-35-54-0374-AM</image:caption><image:title>image-png-Apr-21-2025-12-35-54-0374-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20elderly%20white%20man%20with%20glasses%20and%20a%20a%20blue%20shirt%20in%20a%20relatively%20bright%20room%20is%20writing%20in%20a%20notebook%20with%20bold%20tile%20Retirement%20Tax%20Strategies%20for%20US%20Citizens%20Movign%20to%20Southeast%20Asia%20He%20was%20born%20in%20the%20US%20but%20retired%20in%20a%20resort%20town%20in%20Thailand-3.jpeg</image:loc><image:caption>An elderly white man with glasses and a a blue shirt in a relatively bright room is writing in a notebook with bold tile Retirement Tax Strategies for US Citizens Movign to Southeast Asia He was born in the US but retired in a resort town in Thailand-3</image:caption><image:title>An elderly white man with glasses and a a blue shirt in a relatively bright room is writing in a notebook with bold tile Retirement Tax Strategies for US Citizens Movign to Southeast Asia He was born in the US but retired in a resort town in Thailand-3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-21-2025-12-43-49-1623-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-43-49-1623-AM</image:caption><image:title>image-png-Apr-21-2025-12-43-49-1623-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-21-2025-12-37-12-8053-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-37-12-8053-AM</image:caption><image:title>image-png-Apr-21-2025-12-37-12-8053-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-21-2025-12-45-44-8139-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-45-44-8139-AM</image:caption><image:title>image-png-Apr-21-2025-12-45-44-8139-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-21-2025-12-47-27-1736-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-47-27-1736-AM</image:caption><image:title>image-png-Apr-21-2025-12-47-27-1736-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-21-2025-12-51-40-6612-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-51-40-6612-AM</image:caption><image:title>image-png-Apr-21-2025-12-51-40-6612-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-21-2025-12-44-16-7591-AM.png</image:loc><image:caption>image-png-Apr-21-2025-12-44-16-7591-AM</image:caption><image:title>image-png-Apr-21-2025-12-44-16-7591-AM</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/ar/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/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>An Asian man watching a calculator with financial documents and foreign financial assets scattered around it</image:caption><image:title>An Asian man watching a calculator with financial documents and foreign financial assets scattered around it</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/navigating-pfic-tax-for-us-shareholders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20shows%20a%20complex%20flowchart%20detailing%20the%20intricacies%20of%20PFIC%20tax%20regulations%20for%20US%20shareholders.jpeg</image:loc><image:caption>The image shows a complex flowchart detailing the intricacies of PFIC tax regulations for US shareholders</image:caption><image:title>The image shows a complex flowchart detailing the intricacies of PFIC tax regulations for US shareholders</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20key%20unlocking%20a%20mysterious%20and%20intricate%20vault%20filled%20with%20international%20investment%20opportunities..jpeg</image:loc><image:caption>A person holding a key unlocking a mysterious and intricate vault filled with international investment opportunities.</image:caption><image:title>A person holding a key unlocking a mysterious and intricate vault filled with international investment opportunities.</image:title></image:image><lastmod>2024-06-13</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20discussing%20tax%20strategies%20for%20nonresidents%20in%20Japan%20after%20obtaining%20American%20citizenship.jpeg</image:loc><image:caption>An image of a person discussing tax strategies for nonresidents in Japan after obtaining American citizenship</image:caption><image:title>An image of a person discussing tax strategies for nonresidents in Japan after obtaining American citizenship</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:caption><image:title>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/hi/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><lastmod>2026-06-23</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://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-39-12-3908-PM</image:caption><image:title>image-png-Apr-08-2025-01-39-12-3908-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-3.png</image:loc><image:caption>image-png-3</image:caption><image:title>image-png-3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:caption><image:title>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-2.png</image:loc><image:caption>image-png-2</image:caption><image:title>image-png-2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-46-57-9839-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-46-57-9839-PM</image:caption><image:title>image-png-Apr-08-2025-01-46-57-9839-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png.png</image:loc><image:caption>image-png</image:caption><image:title>image-png</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:caption><image:title>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-4.png</image:loc><image:caption>image-png-4</image:caption><image:title>image-png-4</image:title></image:image><lastmod>2025-08-15</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Dec-24-2024-03-33-23-6226-AM.png</image:loc><image:caption>Master Presentation File-Dec-24-2024-03-33-23-6226-AM</image:caption><image:title>Master Presentation File-Dec-24-2024-03-33-23-6226-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/401(k)%20exit%20tax%20warning.png</image:loc><image:caption>401(k) exit tax warning</image:caption><image:title>401(k) exit tax warning</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-02-28</lastmod></url><url><loc>https://www.chiborder.com/blog/streamlined-filing-compliance-procedures-a-practical-solution-for-unreported-foreign-accounts-and-international-tax-compliance</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-29</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20serene%20office%20environment%20with%20a%20large%20wooden%20desk%20positioned%20next%20to%20a%20window%20that%20allows%20natural%20light%20to%20flood%20the%20ro-1.png</image:loc><image:caption>isometric The image depicts a serene office environment with a large wooden desk positioned next to a window that allows natural light to flood the ro-1</image:caption><image:title>isometric The image depicts a serene office environment with a large wooden desk positioned next to a window that allows natural light to flood the ro-1</image:title></image:image><lastmod>2025-12-01</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://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20green%20card%20packing%20their%20belongings%20in%20a%20suitcase%2c%20with%20a%20calendar%20showing%20the%20date%20marked%20as%20their%20final%20day%20in%20the%20US..jpeg</image:loc><image:caption>A person holding a green card packing their belongings in a suitcase, with a calendar showing the date marked as their final day in the US.</image:caption><image:title>A person holding a green card packing their belongings in a suitcase, with a calendar showing the date marked as their final day in the US.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20green%20card%20holder%20filing%20Form%20I407%20with%20the%20U.jpeg</image:loc><image:caption>An image of a green card holder filing Form I407 with the U</image:caption><image:title>An image of a green card holder filing Form I407 with the U</image:title></image:image><lastmod>2024-06-27</lastmod></url><url><loc>https://www.chiborder.com/pt/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><lastmod>2026-08-15</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/chi-border-green-card-abandonment-5-steps.png</image:loc><image:caption>chi-border-green-card-abandonment-5-steps</image:caption><image:title>chi-border-green-card-abandonment-5-steps</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/webinar</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_media_re_r9qv.svg</image:loc><image:caption>undraw_online_media_re_r9qv</image:caption><image:title>undraw_online_media_re_r9qv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20court%20of%20appeals%20decision%20impacting%20FBAR%20Streamlined%20procedures%20and%20state%20of%20limitations%20tolling-1.png</image:loc><image:caption>A court of appeals decision impacting FBAR Streamlined procedures and state of limitations tolling-1</image:caption><image:title>A court of appeals decision impacting FBAR Streamlined procedures and state of limitations tolling-1</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/thank-you-for-joing-our-webinar</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/webinar%20for%20greencard%20holders.jpeg</image:loc><image:caption>webinar for greencard holders</image:caption><image:title>webinar for greencard holders</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-05-16</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/key-exceptions-in-pfic-reporting-you-should-know</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Mar-08-2025-07-19-46-5534-PM.png</image:loc><image:caption>Master Presentation File-Mar-08-2025-07-19-46-5534-PM</image:caption><image:title>Master Presentation File-Mar-08-2025-07-19-46-5534-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/pl/</loc><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><lastmod>2026-06-11</lastmod></url><url><loc>https://www.chiborder.com/fr/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ar/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/fr-fr/</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><lastmod>2026-06-11</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/japanese-citizenship-essential-requirements</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20Japanese%20flag%20waving%20in%20the%20wind%20against%20a%20backdrop%20of%20cherry%20blossom%20trees..jpeg</image:loc><image:caption>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:caption><image:title>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20detailed%20guide%20to%20navigating%20the%20essential%20requirements%20for%20obtaining%20Japanese%20citizenship%2c%20including%20legal%20pathways%2c%20residency%20requirements%2c%20langua.jpeg</image:loc><image:caption>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:caption><image:title>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:title></image:image><lastmod>2025-09-06</lastmod></url><url><loc>https://www.chiborder.com/pl/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/the-impact-of-us-exit-tax-on-green-card-holders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/US%20exit%20tax%20brog%20image%20(1)-1.png</image:loc><image:caption>US exit tax brog image (1)-1</image:caption><image:title>US exit tax brog image (1)-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-31</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-foreign-entity-classification-for-us-tax-purposes</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20intricate%20web%20of%20interconnected%20tax%20and%20entity%20classification%20information.jpeg</image:loc><image:caption>An intricate web of interconnected tax and entity classification information</image:caption><image:title>An intricate web of interconnected tax and entity classification information</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-09-06</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20Asian%20person%20navigating%20through%20paperwork%20related%20to%20FBAR%20compliance%20for%20foreign%20pension%20accounts.jpeg</image:loc><image:caption>An image of a Asian person navigating through paperwork related to FBAR compliance for foreign pension accounts</image:caption><image:title>An image of a Asian person navigating through paperwork related to FBAR compliance for foreign pension accounts</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-08-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/determining-tax-residency-insights-from-the-us-japan-income-tax-treaty</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/U.S.%20exit%20tax%20overview.png</image:loc><image:caption>U.S. exit tax overview</image:caption><image:title>U.S. exit tax overview</image:title></image:image><lastmod>2026-02-08</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/counting-days-substantial-presence-test-tips-a-way-to-avoid-being-us-tax-resident</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20person%20tracking%20days%20spent%20in%20the%20U.jpeg</image:loc><image:caption>A person tracking days spent in the U</image:caption><image:title>A person tracking days spent in the U</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20carefully%20maneuvering%20through%20a%20maze%20of%20tangled%20lines%20and%20overlapping%20shapes%2c%20with%20a%20spotlight%20shining%20on%20them%20as%20they%20try%20to%20avoid%20becoming%20trapped..jpeg</image:loc><image:caption>A person carefully maneuvering through a maze of tangled lines and overlapping shapes, with a spotlight shining on them as they try to avoid becoming trapped.</image:caption><image:title>A person carefully maneuvering through a maze of tangled lines and overlapping shapes, with a spotlight shining on them as they try to avoid becoming trapped.</image:title></image:image><lastmod>2024-06-19</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20a%20serene%20office%20environment%20with%20a%20sleek%20wooden%20desk%20positioned%20against%20a%20wall%20adorned%20with%20framed%20certificates%20and%20diplomas%20On%20the%20desk%20an%20open%20laptop%20displays%20a%20digital%20document%20titled%20Life%20Insurance%20Trusts%20for%20US%20NonResidents%20wit.png</image:loc><image:caption>The image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:caption><image:title>The image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:title></image:image><lastmod>2025-09-13</lastmod></url><url><loc>https://www.chiborder.com/migration/es/knowledge-base/kb-404</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/the-impact-of-us-exit-tax-on-green-card-holders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/US%20exit%20tax%20brog%20image%20(1)-1.png</image:loc><image:caption>US exit tax brog image (1)-1</image:caption><image:title>US exit tax brog image (1)-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20intricate%20web%20of%20legal%20and%20tax%20concepts%20intertwined%20to%20ensure%20maximum%20tax%20savings%20and%20legal%20compliance%20for%20crossborder%20individuals%20and%20their%20famili.jpeg</image:loc><image:caption>An intricate web of legal and tax concepts intertwined to ensure maximum tax savings and legal compliance for crossborder individuals and their famili</image:caption><image:title>An intricate web of legal and tax concepts intertwined to ensure maximum tax savings and legal compliance for crossborder individuals and their famili</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>A person filing documents at a desk surrounded by financial records and forms</image:caption><image:title>A person filing documents at a desk surrounded by financial records and forms</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20sitting%20at%20a%20desk%2c%20surrounded%20by%20stacks%20of%20paperwork%20and%20a%20computer%20screen%20displaying%20financial%20documents%2c%20with%20a%20key%20unlocking%20a%20hidden%20vault%20labeled%20IRS%20Streamlined%20Offshore%20Program..jpeg</image:loc><image:caption>A person sitting at a desk, surrounded by stacks of paperwork and a computer screen displaying financial documents, with a key unlocking a hidden vault labeled IRS Streamlined Offshore Program.</image:caption><image:title>A person sitting at a desk, surrounded by stacks of paperwork and a computer screen displaying financial documents, with a key unlocking a hidden vault labeled IRS Streamlined Offshore Program.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-10-22</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Essential%20to%20Obtain%20Lower%20Tax%20Rate%20on%20your%20US%20Soure%20Income%20(1200%20x%20628%20px).png</image:loc><image:caption>Essential to Obtain Lower Tax Rate on your US Soure Income (1200 x 628 px)</image:caption><image:title>Essential to Obtain Lower Tax Rate on your US Soure Income (1200 x 628 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:caption><image:title>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E7%A7%BB%E4%BD%8F%E5%89%8D%E3%81%AB%E7%9F%A5%E3%81%A3%E3%81%A6%E3%81%8A%E3%81%8D%E3%81%9F%E3%81%84%E7%B1%B3%E5%9B%BD%E7%A8%8E%E5%8B%99-%E5%A4%96%E5%9B%BD%E9%87%91%E8%9E%8D%E8%B3%87%E7%94%A3-fbar-pfic-%E5%A4%96%E5%9B%BD%E6%B3%95%E4%BA%BA%E3%82%92%E3%81%A9%E3%81%86%E6%95%B4%E7%90%86%E3%81%99%E3%82%8B%E3%81%8B</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2018%2c%202026%2c%2010_09_08%20PM.png</image:loc><image:caption>ChatGPT Image Jul 18, 2026, 10_09_08 PM</image:caption><image:title>ChatGPT Image Jul 18, 2026, 10_09_08 PM</image:title></image:image><lastmod>2026-07-19</lastmod></url><url><loc>https://www.chiborder.com/ar/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-23</lastmod></url><url><loc>https://www.chiborder.com/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/fbar%E3%82%82%E6%8F%90%E5%87%BA-form-8938%E3%82%82%E6%8F%90%E5%87%BA-%E3%81%9D%E3%82%8C%E3%81%A7%E3%82%82%E5%AE%89%E5%BF%83%E3%81%A8%E3%81%AF%E8%A8%80%E3%81%84%E5%88%87%E3%82%8C%E3%81%BE%E3%81%9B%E3%82%93-</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jun%2027%2c%202026%2c%2004_28_23%20PM.png</image:loc><image:caption>ChatGPT Image Jun 27, 2026, 04_28_23 PM</image:caption><image:title>ChatGPT Image Jun 27, 2026, 04_28_23 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-27</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>An image of a person filling out tax forms and consulting with a tax professional</image:caption><image:title>An image of a person filling out tax forms and consulting with a tax professional</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20a%20detailed%20and%20informative%20article%20or%20blog%20post%20about%20navigating%20US%20tax%20obligations%20after%20renouncing%20citizenship%2c%20including%20understanding.jpeg</image:loc><image:caption>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:caption><image:title>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/ar/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/de/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><lastmod>2026-06-17</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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-28-2024-04-14-23-0164-AM.png</image:loc><image:caption>Master Presentation File-Nov-28-2024-04-14-23-0164-AM</image:caption><image:title>Master Presentation File-Nov-28-2024-04-14-23-0164-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-12-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/avoiding-pitfalls-in-streamlined-filing-compliance</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20carefully%20reviewing%20financial%20documents%20and%20filing%20tax%20forms%20with%20a%20focused%20expression.jpeg</image:loc><image:caption>The image is of a person carefully reviewing financial documents and filing tax forms with a focused expression</image:caption><image:title>The image is of a person carefully reviewing financial documents and filing tax forms with a focused expression</image:title></image:image><lastmod>2024-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-us-trade-of-business-and-permanent-establishment</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-21-2024-12-50-48-2312-AM.png</image:loc><image:caption>Master Presentation File-Nov-21-2024-12-50-48-2312-AM</image:caption><image:title>Master Presentation File-Nov-21-2024-12-50-48-2312-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-11-28</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20blog%20post%20detailing%20the%20process%20of%20renouncing%20US%20permanent%20residency%2c%20including%20necessary%20documents%20and%20considerations.jpeg</image:loc><image:caption>An image of a blog post detailing the process of renouncing US permanent residency, including necessary documents and considerations</image:caption><image:title>An image of a blog post detailing the process of renouncing US permanent residency, including necessary documents and considerations</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-07-07</lastmod></url><url><loc>https://www.chiborder.com/ar/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-08</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>isometric The image depicts a serene office setting bathed in soft natural light streaming through large windows A polished wooden desk is neatly orga</image:caption><image:title>isometric The image depicts a serene office setting bathed in soft natural light streaming through large windows A polished wooden desk is neatly orga</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-11-01</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://www.chiborder.com/hubfs/Master%20Presentation%20File-Mar-20-2025-06-28-16-9464-PM.png</image:loc><image:caption>Master Presentation File-Mar-20-2025-06-28-16-9464-PM</image:caption><image:title>Master Presentation File-Mar-20-2025-06-28-16-9464-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-to-file-your-record-of-abandonment-of-lawful-permanent-resident</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/form%20I407-1.jpeg</image:loc><image:caption>form I407-1</image:caption><image:title>form I407-1</image:title></image:image><lastmod>2025-10-14</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:caption><image:title>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/webinar</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_media_re_r9qv.svg</image:loc><image:caption>undraw_online_media_re_r9qv</image:caption><image:title>undraw_online_media_re_r9qv</image:title></image:image><lastmod>2024-05-14</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-08-01</lastmod></url><url><loc>https://www.chiborder.com/hi/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><lastmod>2026-11-10</lastmod></url><url><loc>https://www.chiborder.com/blog/us-foreign-tax-credit-carries-forward</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-10-2024-08-55-33-3343-PM.png</image:loc><image:caption>Master Presentation File-Oct-10-2024-08-55-33-3343-PM</image:caption><image:title>Master Presentation File-Oct-10-2024-08-55-33-3343-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/pl/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-22</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><lastmod>2026-08-09</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/pl/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-08</lastmod></url><url><loc>https://www.chiborder.com/es/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Essential%20to%20Obtain%20Lower%20Tax%20Rate%20on%20your%20US%20Soure%20Income%20(1200%20x%20628%20px).png</image:loc><image:caption>Essential to Obtain Lower Tax Rate on your US Soure Income (1200 x 628 px)</image:caption><image:title>Essential to Obtain Lower Tax Rate on your US Soure Income (1200 x 628 px)</image:title></image:image><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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-17-2024-01-03-41-1721-AM.png</image:loc><image:caption>Master Presentation File-Oct-17-2024-01-03-41-1721-AM</image:caption><image:title>Master Presentation File-Oct-17-2024-01-03-41-1721-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-10-17</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-capital-gains-tax-on-inherited-property</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Asian%20familys%20funeral.jpeg</image:loc><image:caption>Asian familys funeral</image:caption><image:title>Asian familys funeral</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/-fbar%E3%82%92%E7%9F%A5%E3%82%89%E3%81%AA%E3%81%8B%E3%81%A3%E3%81%9F-%E3%81%A0%E3%81%91%E3%81%A7%E3%81%AF%E4%B8%8D%E5%8D%81%E5%88%86streamlined-procedures%E3%81%AEnon-willful-statement%E3%81%A7%E6%9C%AC%E5%BD%93%E3%81%AB%E8%AA%AC%E6%98%8E%E3%81%99%E3%81%B9%E3%81%8D%E3%81%93%E3%81%A8</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Sep%209%2c%202026%2c%2006_56_07%20PM.png</image:loc><image:caption>ChatGPT Image Sep 9, 2026, 06_56_07 PM</image:caption><image:title>ChatGPT Image Sep 9, 2026, 06_56_07 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-09-09</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Green%20Card%20Holder%E2%80%99s%20Top%205%20Tax%20Tips%20(1200%20x%20627%20px)%20(1).png</image:loc><image:caption>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:caption><image:title>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/blog/us-llc-taxation-simplified-for-non-resident-investors</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20complex%20tax%20landscape%20for%20nonresident%20investors%20in%20a%20US%20LLC%2c%20with%20detailed%20information%20on%20taxation%20process%2c%20reporting%20requirements%2c%20pote.jpeg</image:loc><image:caption>An image of a complex tax landscape for nonresident investors in a US LLC, with detailed information on taxation process, reporting requirements, pote</image:caption><image:title>An image of a complex tax landscape for nonresident investors in a US LLC, with detailed information on taxation process, reporting requirements, pote</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/An%20intricate%20map%20of%20the%20tax%20landscape%20with%20various%20paths%20and%20obstacles%2c%20with%20a%20magnifying%20glass%20highlighting%20key%20points%20for%20non-resident%20investors%20in%20a%20US%20LLC..jpeg</image:loc><image:caption>An intricate map of the tax landscape with various paths and obstacles, with a magnifying glass highlighting key points for non-resident investors in a US LLC.</image:caption><image:title>An intricate map of the tax landscape with various paths and obstacles, with a magnifying glass highlighting key points for non-resident investors in a US LLC.</image:title></image:image><lastmod>2025-08-14</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20a%20detailed%20and%20informative%20article%20or%20blog%20post%20about%20navigating%20US%20tax%20obligations%20after%20renouncing%20citizenship%2c%20including%20understanding.jpeg</image:loc><image:caption>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:caption><image:title>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>An image of a person filling out tax forms and consulting with a tax professional</image:caption><image:title>An image of a person filling out tax forms and consulting with a tax professional</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/pt/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/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/blog/are-gifts-from-non-us-citizens-taxable</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/a%20gift%20from%20Asian%20parents%20money%20or%20real%20estate%20in%20home%20country.jpeg</image:loc><image:caption>a gift from Asian parents money or real estate in home country</image:caption><image:title>a gift from Asian parents money or real estate in home country</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/estate-tax-rules-for-non-us-citizen-spouses</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Feb-16-2025-08-34-20-2115-PM.png</image:loc><image:caption>Master Presentation File-Feb-16-2025-08-34-20-2115-PM</image:caption><image:title>Master Presentation File-Feb-16-2025-08-34-20-2115-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-02-19</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20considering%20giving%20up%20their%20U.jpeg</image:loc><image:caption>An image of a person considering giving up their U</image:caption><image:title>An image of a person considering giving up their U</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/slash-your-irs-penalties-fbar-violation-tips</loc><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of navigating the complexities of FBAR violations and strategies to reduce IRS penalties, with emphasis on understanding requirements, penalt</image:caption><image:title>An image of navigating the complexities of FBAR violations and strategies to reduce IRS penalties, with emphasis on understanding requirements, penalt</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/foreign%20financial%20accounts%20statements%20sitting%20on%20the%20desk.%20with%20foreign%20language.jpeg</image:loc><image:caption>foreign financial accounts statements sitting on the desk. with foreign language</image:caption><image:title>foreign financial accounts statements sitting on the desk. with foreign language</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/streamlined-offshore-foreign-reporting-procedures-benefits-and-requirement-for-cross-border-individuals-and-their-families</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>The image is of an Asian person gathering financial documents related to their foreign assets and income in order to apply for streamlined foreign rep</image:caption><image:title>The image is of an Asian person gathering financial documents related to their foreign assets and income in order to apply for streamlined foreign rep</image:title></image:image><lastmod>2025-08-14</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://www.chiborder.com/hubfs/Master%20Presentation%20File-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:caption><image:title>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/blog/us-tax-laws-key-points-for-controlled-foreign-corporations-for-cross-border-individualals</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-17-2024-01-03-41-1721-AM.png</image:loc><image:caption>Master Presentation File-Oct-17-2024-01-03-41-1721-AM</image:caption><image:title>Master Presentation File-Oct-17-2024-01-03-41-1721-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/e-commerces-effect-on-permanent-establishment</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of the digital revolution challenging the concept of permanent establishment in the global economy, focusing on the impact of ecommerce on ta</image:caption><image:title>An image of the digital revolution challenging the concept of permanent establishment in the global economy, focusing on the impact of ecommerce on ta</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>A futuristic cityscape with towering digital structures merging with traditional buildings, symbolizing the transformation of tax paradigms in the global economy.</image:caption><image:title>A futuristic cityscape with towering digital structures merging with traditional buildings, symbolizing the transformation of tax paradigms in the global economy.</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/navigating-taxes-on-gifts-from-covered-expatriates</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Dec-27-2024-04-31-56-0393-PM.png</image:loc><image:caption>Master Presentation File-Dec-27-2024-04-31-56-0393-PM</image:caption><image:title>Master Presentation File-Dec-27-2024-04-31-56-0393-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-12-27</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/mfj_i407_8854_header.svg</image:loc><image:caption>mfj_i407_8854_header</image:caption><image:title>mfj_i407_8854_header</image:title></image:image><lastmod>2025-10-04</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:caption><image:title>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-09-27</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20yellow%20note%20pad%20with%20Double%20Taxation%20on%20Pension%20Income%20on%20the%20top%20of%20the%20working%20desk-1.png</image:loc><image:caption>The image depicts yellow note pad with Double Taxation on Pension Income on the top of the working desk-1</image:caption><image:title>The image depicts yellow note pad with Double Taxation on Pension Income on the top of the working desk-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-12-21</lastmod></url><url><loc>https://www.chiborder.com/blog/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Green%20Card%20Holder%E2%80%99s%20Top%205%20Tax%20Tips%20(1200%20x%20627%20px)%20(1).png</image:loc><image:caption>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:caption><image:title>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-07-04</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/under-the-us-tax-laws-the-source-of-interest-income-is-generally-controlled-by-the-residence-or-the-place-of-incorporation-of-the-obligor</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Sep-24%20Interest%20Sourcing%20Rule%20-2.png</image:loc><image:caption>Sep-24 Interest Sourcing Rule -2</image:caption><image:title>Sep-24 Interest Sourcing Rule -2</image:title></image:image><lastmod>2025-07-08</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-4.png</image:loc><image:caption>Master Presentation File-4</image:caption><image:title>Master Presentation File-4</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/es/blog/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/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/zh-cn/blog/how-to-calculate-the-foreign-tax-credit-limitation-formula</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-04-2024-08-57-43-2660-PM.png</image:loc><image:caption>Master Presentation File-Oct-04-2024-08-57-43-2660-PM</image:caption><image:title>Master Presentation File-Oct-04-2024-08-57-43-2660-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/us-llc-taxation-simplified-for-non-resident-investors</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/An%20intricate%20map%20of%20the%20tax%20landscape%20with%20various%20paths%20and%20obstacles%2c%20with%20a%20magnifying%20glass%20highlighting%20key%20points%20for%20non-resident%20investors%20in%20a%20US%20LLC..jpeg</image:loc><image:caption>An intricate map of the tax landscape with various paths and obstacles, with a magnifying glass highlighting key points for non-resident investors in a US LLC.</image:caption><image:title>An intricate map of the tax landscape with various paths and obstacles, with a magnifying glass highlighting key points for non-resident investors in a US LLC.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20complex%20tax%20landscape%20for%20nonresident%20investors%20in%20a%20US%20LLC%2c%20with%20detailed%20information%20on%20taxation%20process%2c%20reporting%20requirements%2c%20pote.jpeg</image:loc><image:caption>An image of a complex tax landscape for nonresident investors in a US LLC, with detailed information on taxation process, reporting requirements, pote</image:caption><image:title>An image of a complex tax landscape for nonresident investors in a US LLC, with detailed information on taxation process, reporting requirements, pote</image:title></image:image><lastmod>2024-07-10</lastmod></url><url><loc>https://www.chiborder.com/webinar</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>Blue Modern Webinar Twitter Post</image:caption><image:title>Blue Modern Webinar Twitter Post</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>Webinar Flyer resized   (1920 x 1080 px)</image:caption><image:title>Webinar Flyer resized   (1920 x 1080 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_media_re_r9qv.svg</image:loc><image:caption>undraw_online_media_re_r9qv</image:caption><image:title>undraw_online_media_re_r9qv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Fryer%20(1).png</image:loc><image:caption>Webinar Fryer (1)</image:caption><image:title>Webinar Fryer (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:caption><image:title>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:title></image:image><lastmod>2024-05-18</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://www.chiborder.com/hubfs/image-png-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-46-57-9839-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-46-57-9839-PM</image:caption><image:title>image-png-Apr-08-2025-01-46-57-9839-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-2.png</image:loc><image:caption>image-png-2</image:caption><image:title>image-png-2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-4.png</image:loc><image:caption>image-png-4</image:caption><image:title>image-png-4</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-3.png</image:loc><image:caption>image-png-3</image:caption><image:title>image-png-3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:caption><image:title>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png.png</image:loc><image:caption>image-png</image:caption><image:title>image-png</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:caption><image:title>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-39-12-3908-PM</image:caption><image:title>image-png-Apr-08-2025-01-39-12-3908-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/de/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-08</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/the-impact-of-us-exit-tax-on-green-card-holders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/US%20exit%20tax%20brog%20image%20(1)-1.png</image:loc><image:caption>US exit tax brog image (1)-1</image:caption><image:title>US exit tax brog image (1)-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-irs-guidelines-for-nonrecognition-of-gain-or-loss-on-contribution-to-a-partnership</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20contributing%20property%20to%20a%20partnership%2c%20with%20IRS%20guidelines%20for%20nonrecognition%20of%20gain%20or%20loss%20being%20a%20key%20consideration.jpeg</image:loc><image:caption>The image is of a person contributing property to a partnership, with IRS guidelines for nonrecognition of gain or loss being a key consideration</image:caption><image:title>The image is of a person contributing property to a partnership, with IRS guidelines for nonrecognition of gain or loss being a key consideration</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-09-10</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:caption><image:title>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/dual-citizenship-tax-guide</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20detailed%20tax%20guide%20for%20navigating%20the%20implications%20of%20dual%20citizenship%20on%20taxes.jpeg</image:loc><image:caption>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:caption><image:title>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:title></image:image><lastmod>2024-07-31</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://www.chiborder.com/hubfs/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>image-png-May-30-2025-03-03-04-2998-PM</image:caption><image:title>image-png-May-30-2025-03-03-04-2998-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>image-png-May-31-2025-01-24-00-1501-AM</image:caption><image:title>image-png-May-31-2025-01-24-00-1501-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>image-png-May-31-2025-01-23-16-4553-AM</image:caption><image:title>image-png-May-31-2025-01-23-16-4553-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot 2025-05-30 095902</image:caption><image:title>Screenshot 2025-05-30 095902</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>image-png-May-31-2025-01-11-40-7314-AM</image:caption><image:title>image-png-May-31-2025-01-11-40-7314-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>image-png-May-31-2025-01-19-24-5318-AM</image:caption><image:title>image-png-May-31-2025-01-19-24-5318-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-22-37-8689-AM.png</image:loc><image:caption>image-png-May-31-2025-01-22-37-8689-AM</image:caption><image:title>image-png-May-31-2025-01-22-37-8689-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-20-22-4972-AM.png</image:loc><image:caption>image-png-May-31-2025-01-20-22-4972-AM</image:caption><image:title>image-png-May-31-2025-01-20-22-4972-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-15</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country%20(1).png</image:loc><image:caption>You May Lose the Benefits of Roth IRA if you move to a foreign country (1)</image:caption><image:title>You May Lose the Benefits of Roth IRA if you move to a foreign country (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/webinar/us-inheritance-and-gift-tax-ideas-for-cross-border-families</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>Blue Modern Webinar Twitter Post</image:caption><image:title>Blue Modern Webinar Twitter Post</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>Webinar Flyer resized   (1920 x 1080 px)</image:caption><image:title>Webinar Flyer resized   (1920 x 1080 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:caption><image:title>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Fryer%20(1).png</image:loc><image:caption>Webinar Fryer (1)</image:caption><image:title>Webinar Fryer (1)</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/ja/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-08-09</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/blog_image_youtube_thumbnail%20(1).png</image:loc><image:caption>blog_image_youtube_thumbnail (1)</image:caption><image:title>blog_image_youtube_thumbnail (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-01-10</lastmod></url><url><loc>https://www.chiborder.com/es/blog/uncovering-irs-foreign-account-reporting</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI%20Border%20Inc..png</image:loc><image:caption>CHI Border Inc.</image:caption><image:title>CHI Border Inc.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/form-2555-qualifying-for-the-physical-presence-test-a-guide-for-expats</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-calculate-the-foreign-tax-credit-limitation-formula</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-04-2024-08-57-14-0030-PM.png</image:loc><image:caption>Master Presentation File-Oct-04-2024-08-57-14-0030-PM</image:caption><image:title>Master Presentation File-Oct-04-2024-08-57-14-0030-PM</image:title></image:image><lastmod>2024-10-04</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An Asian person reviews the image of a detailed life insurance policy document with highlighted cash values and financial account details</image:caption><image:title>An Asian person reviews the image of a detailed life insurance policy document with highlighted cash values and financial account details</image:title></image:image><lastmod>2024-08-12</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/isometric%20The%20image%20features%20a%20detailed%20infographic%20that%20visually%20explains%20the%20complexities%20of%20transitioning%20a%20revocable%20living%20trust%20into%20a%20foreign%20t.png</image:loc><image:caption>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:caption><image:title>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-10-11</lastmod></url><url><loc>https://www.chiborder.com/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-14</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://www.chiborder.com/hubfs/Cover%20-%20U.S.-Germany%20Tax%20Treaty%20Unveiled_%20Optimizing%20Taxes%20for%20Dual%20Residents-1.png</image:loc><image:caption>Cover - U.S.-Germany Tax Treaty Unveiled_ Optimizing Taxes for Dual Residents-1</image:caption><image:title>Cover - U.S.-Germany Tax Treaty Unveiled_ Optimizing Taxes for Dual Residents-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/fr/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/ja/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/es/blog/boost-your-us-foreign-tax-credit-as-a-cross-border-pro</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Foreign%20Tax%20Credit%20(1).png</image:loc><image:caption>Foreign Tax Credit (1)</image:caption><image:title>Foreign Tax Credit (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/migration/ko/knowledge-base/kb-search-results</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/us-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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20intricate%20web%20of%20legal%20and%20tax%20concepts%20intertwined%20to%20ensure%20maximum%20tax%20savings%20and%20legal%20compliance%20for%20crossborder%20individuals%20and%20their%20famili.jpeg</image:loc><image:caption>An intricate web of legal and tax concepts intertwined to ensure maximum tax savings and legal compliance for crossborder individuals and their famili</image:caption><image:title>An intricate web of legal and tax concepts intertwined to ensure maximum tax savings and legal compliance for crossborder individuals and their famili</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-08-20</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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/isometric%20The%20image%20features%20a%20detailed%20infographic%20that%20visually%20explains%20the%20complexities%20of%20transitioning%20a%20revocable%20living%20trust%20into%20a%20foreign%20t.png</image:loc><image:caption>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:caption><image:title>isometric The image features a detailed infographic that visually explains the complexities of transitioning a revocable living trust into a foreign t</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-10-11</lastmod></url><url><loc>https://www.chiborder.com/blog/how-taxes-on-retirement-income-differ-in-monaco-vs-uruguay</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-20</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20holding%20both%20a%20US%20and%20Japanese%20passport%2c%20surrounded%20by%20documents%20related%20to%20tax%20obligations%20and%20citizenship%20laws%20for%20both%20countri.jpeg</image:loc><image:caption>An image of a person holding both a US and Japanese passport, surrounded by documents related to tax obligations and citizenship laws for both countri</image:caption><image:title>An image of a person holding both a US and Japanese passport, surrounded by documents related to tax obligations and citizenship laws for both countri</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:caption><image:title>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:title></image:image><lastmod>2025-07-23</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-the-applicable-federal-rate-in-international-loans</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/ko/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><lastmod>2026-06-23</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:caption><image:title>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-05-28</lastmod></url><url><loc>https://www.chiborder.com/ar/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:caption><image:title>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/migration/zh-cn/knowledge-base/kb-search-results</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><lastmod>2026-01-08</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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>The image is of an Asian person gathering financial documents related to their foreign assets and income in order to apply for streamlined foreign rep</image:caption><image:title>The image is of an Asian person gathering financial documents related to their foreign assets and income in order to apply for streamlined foreign rep</image:title></image:image><lastmod>2024-08-20</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20considering%20giving%20up%20their%20U.jpeg</image:loc><image:caption>An image of a person considering giving up their U</image:caption><image:title>An image of a person considering giving up their U</image:title></image:image><lastmod>2024-07-23</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Dec-25-2024-06-52-38-7590-PM.png</image:loc><image:caption>Master Presentation File-Dec-25-2024-06-52-38-7590-PM</image:caption><image:title>Master Presentation File-Dec-25-2024-06-52-38-7590-PM</image:title></image:image><lastmod>2024-12-25</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://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-46-57-9839-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-46-57-9839-PM</image:caption><image:title>image-png-Apr-08-2025-01-46-57-9839-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-39-12-3908-PM</image:caption><image:title>image-png-Apr-08-2025-01-39-12-3908-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:caption><image:title>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-4.png</image:loc><image:caption>image-png-4</image:caption><image:title>image-png-4</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png.png</image:loc><image:caption>image-png</image:caption><image:title>image-png</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-3.png</image:loc><image:caption>image-png-3</image:caption><image:title>image-png-3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-2.png</image:loc><image:caption>image-png-2</image:caption><image:title>image-png-2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-10</lastmod></url><url><loc>https://www.chiborder.com/hi/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/fr/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><lastmod>2026-07-22</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20explanation%20of%20the%20W8BEN%20form%20and%20its%20importance%20for%20investing%20in%20the%20U.jpeg</image:loc><image:caption>An explanation of the W8BEN form and its importance for investing in the U</image:caption><image:title>An explanation of the W8BEN form and its importance for investing in the U</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-07</lastmod></url><url><loc>https://www.chiborder.com/ko/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/uncovering-irs-foreign-account-reporting</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20foreign%20person%20living%20in%20the%20US%20got%20scared%20after%20finding%20out%20that%20he%20had%20to%20report%20his%20foreign%20bank%20accounts%20but%20did%20not%20do%20so%20by%20receiving%20a%20notice%20from%20the%20IRS-Jul-26-2025-03-03-22-7686-PM.jpeg</image:loc><image:caption>A foreign person living in the US got scared after finding out that he had to report his foreign bank accounts but did not do so by receiving a notice from the IRS-Jul-26-2025-03-03-22-7686-PM</image:caption><image:title>A foreign person living in the US got scared after finding out that he had to report his foreign bank accounts but did not do so by receiving a notice from the IRS-Jul-26-2025-03-03-22-7686-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-26</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-06-15</lastmod></url><url><loc>https://www.chiborder.com/es-mx/</loc><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><lastmod>2026-06-11</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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Sep-24%20Interest%20Sourcing%20Rule%20-2.png</image:loc><image:caption>Sep-24 Interest Sourcing Rule -2</image:caption><image:title>Sep-24 Interest Sourcing Rule -2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-11</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://www.chiborder.com/hubfs/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>An image of a person filling out Form 3520 to report foreign gifts to the IRS</image:caption><image:title>An image of a person filling out Form 3520 to report foreign gifts to the IRS</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/hi/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/es/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><lastmod>2026-06-18</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://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-12-2024-01-10-18-4745-PM.png</image:loc><image:caption>Master Presentation File-Oct-12-2024-01-10-18-4745-PM</image:caption><image:title>Master Presentation File-Oct-12-2024-01-10-18-4745-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-10-12</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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20discussing%20tax%20strategies%20for%20nonresidents%20in%20Japan%20after%20obtaining%20American%20citizenship.jpeg</image:loc><image:caption>An image of a person discussing tax strategies for nonresidents in Japan after obtaining American citizenship</image:caption><image:title>An image of a person discussing tax strategies for nonresidents in Japan after obtaining American citizenship</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-07-18</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/anime%20The%20image%20depicts%20a%20courtroom%20setting%20where%20a%20judge%20presides%20over%20a%20case%20involving%20two%20American%20citizens%20living%20in%20New%20Zealand%20%20The%20room%20is%20fill-1.png</image:loc><image:caption>anime The image depicts a courtroom setting where a judge presides over a case involving two American citizens living in New Zealand  The room is fill-1</image:caption><image:title>anime The image depicts a courtroom setting where a judge presides over a case involving two American citizens living in New Zealand  The room is fill-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-11-22</lastmod></url><url><loc>https://www.chiborder.com/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-06-18</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://www.chiborder.com/hubfs/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP-24 83(B) </image:caption><image:title>sEP-24 83(B) </image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-10-13</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/counting-days-substantial-presence-test-tips-a-way-to-avoid-being-us-tax-resident</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20person%20tracking%20days%20spent%20in%20the%20U.jpeg</image:loc><image:caption>A person tracking days spent in the U</image:caption><image:title>A person tracking days spent in the U</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20carefully%20maneuvering%20through%20a%20maze%20of%20tangled%20lines%20and%20overlapping%20shapes%2c%20with%20a%20spotlight%20shining%20on%20them%20as%20they%20try%20to%20avoid%20becoming%20trapped..jpeg</image:loc><image:caption>A person carefully maneuvering through a maze of tangled lines and overlapping shapes, with a spotlight shining on them as they try to avoid becoming trapped.</image:caption><image:title>A person carefully maneuvering through a maze of tangled lines and overlapping shapes, with a spotlight shining on them as they try to avoid becoming trapped.</image:title></image:image><lastmod>2024-06-19</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://www.chiborder.com/hubfs/Master%20Presentation%20File-Feb-13-2025-04-03-59-3603-PM.png</image:loc><image:caption>Master Presentation File-Feb-13-2025-04-03-59-3603-PM</image:caption><image:title>Master Presentation File-Feb-13-2025-04-03-59-3603-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20family%20discussing%20tax%20implications%20and%20strategies%20related%20to%20domicile%20and%20residency%20for%20crossborder%20individuals.jpeg</image:loc><image:caption>The image is of a family discussing tax implications and strategies related to domicile and residency for crossborder individuals</image:caption><image:title>The image is of a family discussing tax implications and strategies related to domicile and residency for crossborder individuals</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/watch-out-loans-from-your-cfc-indirect-repatriation-of-cfc-earnings-what-you-need-to-know</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-02-2024-03-26-14-5795-PM.png</image:loc><image:caption>Master Presentation File-Nov-02-2024-03-26-14-5795-PM</image:caption><image:title>Master Presentation File-Nov-02-2024-03-26-14-5795-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/essential-rules-for-section-1031-exchanges</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Feb-08-2025-09-07-07-7180-PM.png</image:loc><image:caption>Master Presentation File-Feb-08-2025-09-07-07-7180-PM</image:caption><image:title>Master Presentation File-Feb-08-2025-09-07-07-7180-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ar/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:caption><image:title>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/pt/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-08</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/e-commerces-effect-on-permanent-establishment</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>A futuristic cityscape with towering digital structures merging with traditional buildings, symbolizing the transformation of tax paradigms in the global economy.</image:caption><image:title>A futuristic cityscape with towering digital structures merging with traditional buildings, symbolizing the transformation of tax paradigms in the global economy.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of the digital revolution challenging the concept of permanent establishment in the global economy, focusing on the impact of ecommerce on ta</image:caption><image:title>An image of the digital revolution challenging the concept of permanent establishment in the global economy, focusing on the impact of ecommerce on ta</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/unvested-rsus-and-stock-options-hidden-international-tax-risks-for-globally-mobile-employees</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20May%2011%2c%202026%2c%2008_55_06%20AM.png</image:loc><image:caption>ChatGPT Image May 11, 2026, 08_55_06 AM</image:caption><image:title>ChatGPT Image May 11, 2026, 08_55_06 AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-05-11</lastmod></url><url><loc>https://www.chiborder.com/blog/pfic-vs-cfc-key-differences-and-tax-implications</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Dec-21-2024-08-05-23-5460-PM.png</image:loc><image:caption>Master Presentation File-Dec-21-2024-08-05-23-5460-PM</image:caption><image:title>Master Presentation File-Dec-21-2024-08-05-23-5460-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-12-21</lastmod></url><url><loc>https://www.chiborder.com/blog/the-hidden-trap-for-global-executives-and-founders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Modern%20Office%20Conference%20with%20Financial%20Graph%20and%20City%20Skyline.png</image:loc><image:caption>Modern Office Conference with Financial Graph and City Skyline</image:caption><image:title>Modern Office Conference with Financial Graph and City Skyline</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-05-27</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/the-impact-of-us-exit-tax-on-green-card-holders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/US%20exit%20tax%20brog%20image%20(1)-1.png</image:loc><image:caption>US exit tax brog image (1)-1</image:caption><image:title>US exit tax brog image (1)-1</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/es/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/privacy</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/step-up-basis-a-key-factor-in-estate-tax-planning</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20shows%20a%20family%20inheriting%20a%20vacation%20home%20from%20a%20deceased%20relative%2c%20with%20the%20propertys%20market%20value%20being%20significantly%20higher%20than%20the%20ori.jpeg</image:loc><image:caption>The image shows a family inheriting a vacation home from a deceased relative, with the propertys market value being significantly higher than the ori</image:caption><image:title>The image shows a family inheriting a vacation home from a deceased relative, with the propertys market value being significantly higher than the ori</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20family%20discussing%20tax%20implications%20and%20strategies%20related%20to%20domicile%20and%20residency%20for%20crossborder%20individuals.jpeg</image:loc><image:caption>The image is of a family discussing tax implications and strategies related to domicile and residency for crossborder individuals</image:caption><image:title>The image is of a family discussing tax implications and strategies related to domicile and residency for crossborder individuals</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-08-21</lastmod></url><url><loc>https://www.chiborder.com/blog/understand-dividends-received-deduction-245a</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-1.png</image:loc><image:caption>Master Presentation File-1</image:caption><image:title>Master Presentation File-1</image:title></image:image><lastmod>2024-09-26</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:caption><image:title>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/es/blog/step-by-step-guide-for-fbar-filing-complete-2025-instructions</loc><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-39-12-3908-PM</image:caption><image:title>image-png-Apr-08-2025-01-39-12-3908-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:caption><image:title>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-2.png</image:loc><image:caption>image-png-2</image:caption><image:title>image-png-2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-3.png</image:loc><image:caption>image-png-3</image:caption><image:title>image-png-3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png.png</image:loc><image:caption>image-png</image:caption><image:title>image-png</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-4.png</image:loc><image:caption>image-png-4</image:caption><image:title>image-png-4</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-46-57-9839-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-46-57-9839-PM</image:caption><image:title>image-png-Apr-08-2025-01-46-57-9839-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:caption><image:title>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/fr/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/i-407-filing-date-clarification-when-does-u.s.-tax-residency-actually-end</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:caption><image:title>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-09-27</lastmod></url><url><loc>https://www.chiborder.com/migration/ja/knowledge-base/kb-404</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/es/blog/dual-citizenship-tax-guide</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20detailed%20tax%20guide%20for%20navigating%20the%20implications%20of%20dual%20citizenship%20on%20taxes.jpeg</image:loc><image:caption>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:caption><image:title>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/ko/blog</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_blogging_re_kl0d.svg</image:loc><image:caption>undraw_blogging_re_kl0d</image:caption><image:title>undraw_blogging_re_kl0d</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-01</lastmod></url><url><loc>https://www.chiborder.com/es/blog/japanese-citizenship-essential-requirements</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20detailed%20guide%20to%20navigating%20the%20essential%20requirements%20for%20obtaining%20Japanese%20citizenship%2c%20including%20legal%20pathways%2c%20residency%20requirements%2c%20langua.jpeg</image:loc><image:caption>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:caption><image:title>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20Japanese%20flag%20waving%20in%20the%20wind%20against%20a%20backdrop%20of%20cherry%20blossom%20trees..jpeg</image:loc><image:caption>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:caption><image:title>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-09-06</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20Form%20I407%20being%20filled%20out%20and%20submitted%2c%20with%20detailed%20instructions%20on%20how%20to%20relinquish%20Green%20Card%20status.jpeg</image:loc><image:caption>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:caption><image:title>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Essential%20to%20Obtain%20Lower%20Tax%20Rate%20on%20your%20US%20Soure%20Income%20(1200%20x%20628%20px).png</image:loc><image:caption>Essential to Obtain Lower Tax Rate on your US Soure Income (1200 x 628 px)</image:caption><image:title>Essential to Obtain Lower Tax Rate on your US Soure Income (1200 x 628 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-12-12</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>An image of a person filling out tax forms and consulting with a tax professional</image:caption><image:title>An image of a person filling out tax forms and consulting with a tax professional</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20a%20detailed%20and%20informative%20article%20or%20blog%20post%20about%20navigating%20US%20tax%20obligations%20after%20renouncing%20citizenship%2c%20including%20understanding.jpeg</image:loc><image:caption>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:caption><image:title>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/streamline-your-offshore-compliance-with-sdop</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOP blog image </image:caption><image:title>SDOP blog image </image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-06-05</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:caption><image:title>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/smart-strategies-to-lower-your-exit-tax-burden</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20reviewing%20financial%20documents%20and%20strategizing%20ways%20to%20lower%20their%20exit%20tax%20burden.jpeg</image:loc><image:caption>An image of a person reviewing financial documents and strategizing ways to lower their exit tax burden</image:caption><image:title>An image of a person reviewing financial documents and strategizing ways to lower their exit tax burden</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-03</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-06-14</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20green%20card%20holder%20filing%20Form%20I407%20with%20the%20U.jpeg</image:loc><image:caption>An image of a green card holder filing Form I407 with the U</image:caption><image:title>An image of a green card holder filing Form I407 with the U</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20green%20card%20packing%20their%20belongings%20in%20a%20suitcase%2c%20with%20a%20calendar%20showing%20the%20date%20marked%20as%20their%20final%20day%20in%20the%20US..jpeg</image:loc><image:caption>A person holding a green card packing their belongings in a suitcase, with a calendar showing the date marked as their final day in the US.</image:caption><image:title>A person holding a green card packing their belongings in a suitcase, with a calendar showing the date marked as their final day in the US.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/blog/what-is-inside-and-outside-basis-of-partnership</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-29-2024-06-42-36-2690-PM.png</image:loc><image:caption>Master Presentation File-Nov-29-2024-06-42-36-2690-PM</image:caption><image:title>Master Presentation File-Nov-29-2024-06-42-36-2690-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-01</lastmod></url><url><loc>https://www.chiborder.com/blog/comprehensive-guide-to-the-streamlined-foreign-offshore-procedures-sfop</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20informational%20guide%20on%20gift%20tax%20in%20the%20United%20States%20for%20residents%2c%20explaining%20the%20basic%20rules%20and%20thresholds%20for%20taxable%20gifts.jpeg</image:loc><image:caption>An informational guide on gift tax in the United States for residents, explaining the basic rules and thresholds for taxable gifts</image:caption><image:title>An informational guide on gift tax in the United States for residents, explaining the basic rules and thresholds for taxable gifts</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20guide%20explaining%20the%20basic%20rules%20of%20gift%20tax%20that%20US%20residents%20should%20be%20aware%20of..jpeg</image:loc><image:caption>A guide explaining the basic rules of gift tax that US residents should be aware of.</image:caption><image:title>A guide explaining the basic rules of gift tax that US residents should be aware of.</image:title></image:image><lastmod>2024-06-08</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/blog/understanding-us-trade-of-business-and-permanent-establishment</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-21-2024-12-50-48-2312-AM.png</image:loc><image:caption>Master Presentation File-Nov-21-2024-12-50-48-2312-AM</image:caption><image:title>Master Presentation File-Nov-21-2024-12-50-48-2312-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-11-29</lastmod></url><url><loc>https://www.chiborder.com/es/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-23</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/how-to-file-your-record-of-abandonment-of-lawful-permanent-resident</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/form%20I407-1.jpeg</image:loc><image:caption>form I407-1</image:caption><image:title>form I407-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E6%97%A5%E6%9C%AC%E3%81%AB%E5%B8%B0%E5%9B%BD%E3%81%99%E3%82%8B%E5%89%8D%E3%81%AB%E8%80%83%E3%81%88%E3%81%9F%E3%81%84%E3%82%A2%E3%83%A1%E3%83%AA%E3%82%AB%E3%81%AB%E6%AE%8B%E3%82%8B%E5%AD%90%E4%BE%9B%E3%81%B8%E5%8A%B9%E7%8E%87%E7%9A%84%E3%81%AB%E8%B3%87%E7%94%A3%E3%82%92%E6%B8%A1%E3%81%99%E6%96%B9%E6%B3%95</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Bridging%20Generations%20Across%20Borders.png</image:loc><image:caption>Bridging Generations Across Borders</image:caption><image:title>Bridging Generations Across Borders</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-10-25</lastmod></url><url><loc>https://www.chiborder.com/de/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/es/blog/pfic-reporting-for-u.s.-investors-with-foreign-mutual-funds-tax-strategies-amp-compliance-guide</loc><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>image-png-May-30-2025-03-03-04-2998-PM</image:caption><image:title>image-png-May-30-2025-03-03-04-2998-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-20-22-4972-AM.png</image:loc><image:caption>image-png-May-31-2025-01-20-22-4972-AM</image:caption><image:title>image-png-May-31-2025-01-20-22-4972-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>image-png-May-31-2025-01-11-40-7314-AM</image:caption><image:title>image-png-May-31-2025-01-11-40-7314-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-22-37-8689-AM.png</image:loc><image:caption>image-png-May-31-2025-01-22-37-8689-AM</image:caption><image:title>image-png-May-31-2025-01-22-37-8689-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>image-png-May-31-2025-01-23-16-4553-AM</image:caption><image:title>image-png-May-31-2025-01-23-16-4553-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>image-png-May-31-2025-01-24-00-1501-AM</image:caption><image:title>image-png-May-31-2025-01-24-00-1501-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>image-png-May-31-2025-01-19-24-5318-AM</image:caption><image:title>image-png-May-31-2025-01-19-24-5318-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot 2025-05-30 095902</image:caption><image:title>Screenshot 2025-05-30 095902</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/ja/blog/smart-strategies-to-lower-your-exit-tax-burden</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20reviewing%20financial%20documents%20and%20strategizing%20ways%20to%20lower%20their%20exit%20tax%20burden.jpeg</image:loc><image:caption>An image of a person reviewing financial documents and strategizing ways to lower their exit tax burden</image:caption><image:title>An image of a person reviewing financial documents and strategizing ways to lower their exit tax burden</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>A person filing documents at a desk surrounded by financial records and forms</image:caption><image:title>A person filing documents at a desk surrounded by financial records and forms</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-06</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Foreign%20Tax%20Credit%20(1).png</image:loc><image:caption>Foreign Tax Credit (1)</image:caption><image:title>Foreign Tax Credit (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/blog/resolving-inconsistencies-us-tax-treaty-and-us-federal-tax-law</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a person navigating a complex maze with different paths labeled US Tax Treaty and US Federal Tax Law to resolve discrepancies and opti</image:caption><image:title>An image of a person navigating a complex maze with different paths labeled US Tax Treaty and US Federal Tax Law to resolve discrepancies and opti</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-07-09</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/how-green-card-status-impacts-your-tax-bill</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20Green%20Card%20filling%20out%20tax%20forms%20with%20a%20look%20of%20concentration%20on%20their%20face..jpeg</image:loc><image:caption>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:caption><image:title>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/a-comprehensive-guide-to-the-irs-substantial-presence-test</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Dec-21-2024-03-14-29-9185-AM.png</image:loc><image:caption>Master Presentation File-Dec-21-2024-03-14-29-9185-AM</image:caption><image:title>Master Presentation File-Dec-21-2024-03-14-29-9185-AM</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/migration/zh-cn/knowledge-base</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:caption><image:title>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-tax-implications-of-foreign-partner-property-contributions</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/when%20Asian%20foreign%20partners%20contribute%20property%20to%20U.jpeg</image:loc><image:caption>when Asian foreign partners contribute property to U</image:caption><image:title>when Asian foreign partners contribute property to U</image:title></image:image><lastmod>2025-08-14</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20map%20with%20various%20routes%20and%20paths%20marked%20out%2c%20surrounded%20by%20dollar%20signs%20and%20tax%20forms..jpeg</image:loc><image:caption>An image of a map with various routes and paths marked out, surrounded by dollar signs and tax forms.</image:caption><image:title>An image of a map with various routes and paths marked out, surrounded by dollar signs and tax forms.</image:title></image:image><lastmod>2025-10-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20sitting%20at%20a%20desk%2c%20surrounded%20by%20stacks%20of%20paperwork%20and%20a%20computer%20screen%20displaying%20financial%20documents%2c%20with%20a%20key%20unlocking%20a%20hidden%20vault%20labeled%20IRS%20Streamlined%20Offshore%20Program..jpeg</image:loc><image:caption>A person sitting at a desk, surrounded by stacks of paperwork and a computer screen displaying financial documents, with a key unlocking a hidden vault labeled IRS Streamlined Offshore Program.</image:caption><image:title>A person sitting at a desk, surrounded by stacks of paperwork and a computer screen displaying financial documents, with a key unlocking a hidden vault labeled IRS Streamlined Offshore Program.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>A person filing documents at a desk surrounded by financial records and forms</image:caption><image:title>A person filing documents at a desk surrounded by financial records and forms</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-09</lastmod></url><url><loc>https://www.chiborder.com/de/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP-24 83(B) </image:caption><image:title>sEP-24 83(B) </image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/blog/minimize-taxes-when-renouncing-us-citizenship-or-abandoning-green-card</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20map%20with%20various%20routes%20and%20paths%20marked%20out%2c%20surrounded%20by%20dollar%20signs%20and%20tax%20forms..jpeg</image:loc><image:caption>An image of a map with various routes and paths marked out, surrounded by dollar signs and tax forms.</image:caption><image:title>An image of a map with various routes and paths marked out, surrounded by dollar signs and tax forms.</image:title></image:image><lastmod>2025-10-14</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20Asian%20person%20navigating%20through%20paperwork%20related%20to%20FBAR%20compliance%20for%20foreign%20pension%20accounts.jpeg</image:loc><image:caption>An image of a Asian person navigating through paperwork related to FBAR compliance for foreign pension accounts</image:caption><image:title>An image of a Asian person navigating through paperwork related to FBAR compliance for foreign pension accounts</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/fr/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-taxes-on-retirement-income-differ-in-monaco-vs-uruguay</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-19</lastmod></url><url><loc>https://www.chiborder.com/es/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:caption><image:title>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/</loc><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><lastmod>2026-08-09</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20Form%20I407%20being%20filled%20out%20and%20submitted%2c%20with%20detailed%20instructions%20on%20how%20to%20relinquish%20Green%20Card%20status.jpeg</image:loc><image:caption>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:caption><image:title>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/pl/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/blog/japanese-citizenship-essential-requirements</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20Japanese%20flag%20waving%20in%20the%20wind%20against%20a%20backdrop%20of%20cherry%20blossom%20trees..jpeg</image:loc><image:caption>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:caption><image:title>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20detailed%20guide%20to%20navigating%20the%20essential%20requirements%20for%20obtaining%20Japanese%20citizenship%2c%20including%20legal%20pathways%2c%20residency%20requirements%2c%20langua.jpeg</image:loc><image:caption>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:caption><image:title>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/ko/blog/how-non-resident-workers-can-avoid-us-income-tax</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20diverse%20group%20of%20non-resident%20workers%20smiling%20and%20gathered%20around%20a%20table%20filled%20with%20tax%20documents%20and%20calculators..jpeg</image:loc><image:caption>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:caption><image:title>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20working%20on%20tax%20forms%20and%20paperwork%20related%20to%20US%20income%20tax%20for%20nonresident%20workers.jpeg</image:loc><image:caption>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:caption><image:title>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:title></image:image><lastmod>2024-06-26</lastmod></url><url><loc>https://www.chiborder.com/blog/u.s.-tax-filings-for-newcomers-what-to-know-before-moving-to-the-united-states</loc><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2019%2c%202026%2c%2002_44_11%20PM.png</image:loc><image:caption>ChatGPT Image Jul 19, 2026, 02_44_11 PM</image:caption><image:title>ChatGPT Image Jul 19, 2026, 02_44_11 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-07-19</lastmod></url><url><loc>https://www.chiborder.com/fr/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-08</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://www.chiborder.com/hubfs/Master%20Presentation%20File-Mar-30-2025-02-48-58-9399-PM.png</image:loc><image:caption>Master Presentation File-Mar-30-2025-02-48-58-9399-PM</image:caption><image:title>Master Presentation File-Mar-30-2025-02-48-58-9399-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Avoid%2030%25%20tax%20with%20this%20trick-1.png</image:loc><image:caption>Avoid 30% tax with this trick-1</image:caption><image:title>Avoid 30% tax with this trick-1</image:title></image:image><lastmod>2026-02-15</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/hi/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-08</lastmod></url><url><loc>https://www.chiborder.com/migration/ko/knowledge-base</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/hi/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-11-10</lastmod></url><url><loc>https://www.chiborder.com/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><lastmod>2026-07-23</lastmod></url><url><loc>https://www.chiborder.com/pt/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-22</lastmod></url><url><loc>https://www.chiborder.com/7ebf2661-8173-4e58-9399-9ba13ec0092c/-temporary-slug-b3aab5cb-929a-4b1d-bdde-75574a03862f</loc><lastmod>2025-12-10</lastmod></url><url><loc>https://www.chiborder.com/es/blog/tax-strategies-for-american-asian-retiree-couples</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Tax%20Pitfalls%20(LinkedIn%20Post)%20(3).png</image:loc><image:caption>Tax Pitfalls (LinkedIn Post) (3)</image:caption><image:title>Tax Pitfalls (LinkedIn Post) (3)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/pt/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/navigating-built-in-loss-limitations-for-non-us-investors-in-us-corporate-formation</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/362(e)((1)(A).png</image:loc><image:caption>362(e)((1)(A)</image:caption><image:title>362(e)((1)(A)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/es/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-22</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20serene%20office%20environment%20with%20a%20large%20wooden%20desk%20positioned%20next%20to%20a%20window%20that%20allows%20natural%20light%20to%20flood%20the%20ro-1.png</image:loc><image:caption>isometric The image depicts a serene office environment with a large wooden desk positioned next to a window that allows natural light to flood the ro-1</image:caption><image:title>isometric The image depicts a serene office environment with a large wooden desk positioned next to a window that allows natural light to flood the ro-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-11-27</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20map%20with%20various%20routes%20and%20paths%20marked%20out%2c%20surrounded%20by%20dollar%20signs%20and%20tax%20forms..jpeg</image:loc><image:caption>An image of a map with various routes and paths marked out, surrounded by dollar signs and tax forms.</image:caption><image:title>An image of a map with various routes and paths marked out, surrounded by dollar signs and tax forms.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-10-18</lastmod></url><url><loc>https://www.chiborder.com/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/zh-cn/blog/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-09</lastmod></url><url><loc>https://www.chiborder.com/de/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-22</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/navigating-pfic-tax-for-us-shareholders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20key%20unlocking%20a%20mysterious%20and%20intricate%20vault%20filled%20with%20international%20investment%20opportunities..jpeg</image:loc><image:caption>A person holding a key unlocking a mysterious and intricate vault filled with international investment opportunities.</image:caption><image:title>A person holding a key unlocking a mysterious and intricate vault filled with international investment opportunities.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20shows%20a%20complex%20flowchart%20detailing%20the%20intricacies%20of%20PFIC%20tax%20regulations%20for%20US%20shareholders.jpeg</image:loc><image:caption>The image shows a complex flowchart detailing the intricacies of PFIC tax regulations for US shareholders</image:caption><image:title>The image shows a complex flowchart detailing the intricacies of PFIC tax regulations for US shareholders</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/%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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An older Japanese femail is mailing her green card to the US government dreaming new life in a different country-1</image:caption><image:title>An older Japanese femail is mailing her green card to the US government dreaming new life in a different country-1</image:title></image:image><lastmod>2025-07-26</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-foreign-entity-classification-for-us-tax-purposes</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20intricate%20web%20of%20interconnected%20tax%20and%20entity%20classification%20information.jpeg</image:loc><image:caption>An intricate web of interconnected tax and entity classification information</image:caption><image:title>An intricate web of interconnected tax and entity classification information</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-22</lastmod></url><url><loc>https://www.chiborder.com/ja/streamlined-expat-tax-compliance-services-chi-border-inc</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/Legal%20Review%20JPN.mp4/medium.jpg</video:thumbnail_loc><video:title>Legal Review JPN</video:title><video:description>Legal Review JPN</video:description><video:content_loc>https://www.chiborder.com/hubfs/Legal%20Review%20JPN.mp4</video:content_loc><video:duration>813</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23%20(Japanese)%20copy.jpg</image:loc><image:caption>Streamlined Filing 6_23 (Japanese) copy</image:caption><image:title>Streamlined Filing 6_23 (Japanese) copy</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-09-08</lastmod></url><url><loc>https://www.chiborder.com/es/blog/abandoning-green-card-status-process</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/an%20image%20of%20green%20card%2c%20tax%20form%208854%20and%20I407%20%2c%20a%20family%20of%20moving.jpeg</image:loc><image:caption>an image of green card, tax form 8854 and I407 , a family of moving</image:caption><image:title>an image of green card, tax form 8854 and I407 , a family of moving</image:title></image:image><lastmod>2024-07-18</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:caption><image:title>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:title></image:image><lastmod>2025-09-28</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/life-insurance-trusts-for-u.s.-non-residents-with-substantial-u.s.-situs-assets</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20a%20serene%20office%20environment%20with%20a%20sleek%20wooden%20desk%20positioned%20against%20a%20wall%20adorned%20with%20framed%20certificates%20and%20diplomas%20On%20the%20desk%20an%20open%20laptop%20displays%20a%20digital%20document%20titled%20Life%20Insurance%20Trusts%20for%20US%20NonResidents%20wit.png</image:loc><image:caption>The image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:caption><image:title>The image depicts a serene office environment with a sleek wooden desk positioned against a wall adorned with framed certificates and diplomas On the desk an open laptop displays a digital document titled Life Insurance Trusts for US NonResidents wit</image:title></image:image><lastmod>2025-10-18</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/chi-border-green-card-abandonment-5-steps.png</image:loc><image:caption>chi-border-green-card-abandonment-5-steps</image:caption><image:title>chi-border-green-card-abandonment-5-steps</image:title></image:image><lastmod>2026-01-24</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/streamline-your-offshore-compliance-with-sdop</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOP blog image </image:caption><image:title>SDOP blog image </image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/%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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20holding%20both%20a%20US%20and%20Japanese%20passport%2c%20surrounded%20by%20documents%20related%20to%20tax%20obligations%20and%20citizenship%20laws%20for%20both%20countri.jpeg</image:loc><image:caption>An image of a person holding both a US and Japanese passport, surrounded by documents related to tax obligations and citizenship laws for both countri</image:caption><image:title>An image of a person holding both a US and Japanese passport, surrounded by documents related to tax obligations and citizenship laws for both countri</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:caption><image:title>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:title></image:image><lastmod>2025-07-23</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/U.S.%20exit%20tax%20overview.png</image:loc><image:caption>U.S. exit tax overview</image:caption><image:title>U.S. exit tax overview</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-02-08</lastmod></url><url><loc>https://www.chiborder.com/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20desk%20with%20an%20open%20IRS%20Form%20W8BEN%20partially%20filled%20out%20with%20clear%20handwriting%20Beside%20the%20form%20a%20laptop%20displays%20a%20taxrelated%20website%20with%20relevant%20information%20about%20the%20forms%20purpose%20and%20instr.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a desk with an open IRS Form W8BEN partially filled out with clear handwriting Beside the form a laptop displays a taxrelated website with relevant information about the forms purpose and instr</image:caption><image:title>The image depicts a neatly organized workspace featuring a desk with an open IRS Form W8BEN partially filled out with clear handwriting Beside the form a laptop displays a taxrelated website with relevant information about the forms purpose and instr</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-12-12</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/irs%E3%81%AE%E7%A8%8E%E5%8B%99%E8%AA%BF%E6%9F%BB%E9%80%9A%E7%9F%A5%E3%82%92%E5%8F%97%E3%81%91%E5%8F%96%E3%81%A3%E3%81%9F%E3%82%89%E6%9C%80%E5%88%9D%E3%81%AB%E8%A1%8C%E3%81%86%E3%81%B9%E3%81%8D10%E3%81%AE%E5%AF%BE%E5%BF%9C</loc><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2019%2c%202026%2c%2004_15_04%20PM.png</image:loc><image:caption>ChatGPT Image Jul 19, 2026, 04_15_04 PM</image:caption><image:title>ChatGPT Image Jul 19, 2026, 04_15_04 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-19</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/japanese-citizenship-essential-requirements</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20Japanese%20flag%20waving%20in%20the%20wind%20against%20a%20backdrop%20of%20cherry%20blossom%20trees..jpeg</image:loc><image:caption>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:caption><image:title>A Japanese flag waving in the wind against a backdrop of cherry blossom trees.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20detailed%20guide%20to%20navigating%20the%20essential%20requirements%20for%20obtaining%20Japanese%20citizenship%2c%20including%20legal%20pathways%2c%20residency%20requirements%2c%20langua.jpeg</image:loc><image:caption>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:caption><image:title>A detailed guide to navigating the essential requirements for obtaining Japanese citizenship, including legal pathways, residency requirements, langua</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-09-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:caption><image:title>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-19</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Sep-24%20Interest%20Sourcing%20Rule%20-2.png</image:loc><image:caption>Sep-24 Interest Sourcing Rule -2</image:caption><image:title>Sep-24 Interest Sourcing Rule -2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/pl/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/de/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/es/blog/navigate-pfic-tax-by-taking-advantage-of-available-elections</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-07-2024-03-47-52-8444-PM.png</image:loc><image:caption>Master Presentation File-Nov-07-2024-03-47-52-8444-PM</image:caption><image:title>Master Presentation File-Nov-07-2024-03-47-52-8444-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-11-07</lastmod></url><url><loc>https://www.chiborder.com/hi/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/unreported-foreign-income-but-no-extra-tax-how-to-choose-between-diirsp-and-the-streamlined-procedures</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>isometric The image depicts a serene office setting bathed in soft natural light streaming through large windows A polished wooden desk is neatly orga</image:caption><image:title>isometric The image depicts a serene office setting bathed in soft natural light streaming through large windows A polished wooden desk is neatly orga</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-11-01</lastmod></url><url><loc>https://www.chiborder.com/blog/pfic-reporting-for-u.s.-investors-with-foreign-mutual-funds-tax-strategies-amp-compliance-guide</loc><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-20-22-4972-AM.png</image:loc><image:caption>image-png-May-31-2025-01-20-22-4972-AM</image:caption><image:title>image-png-May-31-2025-01-20-22-4972-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>image-png-May-31-2025-01-19-24-5318-AM</image:caption><image:title>image-png-May-31-2025-01-19-24-5318-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot 2025-05-30 095902</image:caption><image:title>Screenshot 2025-05-30 095902</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>image-png-May-31-2025-01-23-16-4553-AM</image:caption><image:title>image-png-May-31-2025-01-23-16-4553-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>image-png-May-31-2025-01-11-40-7314-AM</image:caption><image:title>image-png-May-31-2025-01-11-40-7314-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>image-png-May-31-2025-01-24-00-1501-AM</image:caption><image:title>image-png-May-31-2025-01-24-00-1501-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-22-37-8689-AM.png</image:loc><image:caption>image-png-May-31-2025-01-22-37-8689-AM</image:caption><image:title>image-png-May-31-2025-01-22-37-8689-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>image-png-May-30-2025-03-03-04-2998-PM</image:caption><image:title>image-png-May-30-2025-03-03-04-2998-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/blog</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_blogging_re_kl0d.svg</image:loc><image:caption>undraw_blogging_re_kl0d</image:caption><image:title>undraw_blogging_re_kl0d</image:title></image:image><lastmod>2026-08-01</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understanding-criminal-charges-for-fbar-neglect</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a Asian person filing financial documents online through the Financial Crimes Enforcement Networks BSA EFiling System</image:caption><image:title>An image of a Asian person filing financial documents online through the Financial Crimes Enforcement Networks BSA EFiling System</image:title></image:image><lastmod>2024-08-12</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/blog/understanding-japanese-inheritance-mediation-processes</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-08-01</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-07-02</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/US%20exit%20tax%20brog%20image%20(1)-1.png</image:loc><image:caption>US exit tax brog image (1)-1</image:caption><image:title>US exit tax brog image (1)-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-02-02</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Dec%2027%2c%202025%2c%2002_52_09%20PM.png</image:loc><image:caption>ChatGPT Image Dec 27, 2025, 02_52_09 PM</image:caption><image:title>ChatGPT Image Dec 27, 2025, 02_52_09 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-12-27</lastmod></url><url><loc>https://www.chiborder.com/webinar/webinargiving-up-green-card-process</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>Webinar Flyer resized   (1920 x 1080 px)</image:caption><image:title>Webinar Flyer resized   (1920 x 1080 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Fryer%20(1).png</image:loc><image:caption>Webinar Fryer (1)</image:caption><image:title>Webinar Fryer (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>Blue Modern Webinar Twitter Post</image:caption><image:title>Blue Modern Webinar Twitter Post</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:caption><image:title>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/ar/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><lastmod>2026-07-22</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20shows%20a%20person%20filing%20their%20FBAR%20online%20through%20the%20Financial%20Crimes%20Enforcement%20Networks%20BSA%20EFiling%20System.jpeg</image:loc><image:caption>The image shows a person filing their FBAR online through the Financial Crimes Enforcement Networks BSA EFiling System</image:caption><image:title>The image shows a person filing their FBAR online through the Financial Crimes Enforcement Networks BSA EFiling System</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-08-07</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:caption><image:title>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/image-png-3.png</image:loc><image:caption>image-png-3</image:caption><image:title>image-png-3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png.png</image:loc><image:caption>image-png</image:caption><image:title>image-png</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20cartoonstyle%20woman%20with%20long%20dark%20hair%20wearing%20a%20light%20top%20and%20earrings%20gestures%20toward%20regional%20complexities%20in%20handling%20Southeast%20Asian%20accounts%20Obtaining%20accounts%20information%20currency%20fluctuations%20different%20account%20structure%20and%20naming%20conventio.jpeg</image:loc><image:caption>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:caption><image:title>A cartoonstyle woman with long dark hair wearing a light top and earrings gestures toward regional complexities in handling Southeast Asian accounts Obtaining accounts information currency fluctuations different account structure and naming conventio</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-4.png</image:loc><image:caption>image-png-4</image:caption><image:title>image-png-4</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-1.png</image:loc><image:caption>image-png-1</image:caption><image:title>image-png-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-39-12-3908-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-39-12-3908-PM</image:caption><image:title>image-png-Apr-08-2025-01-39-12-3908-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-2.png</image:loc><image:caption>image-png-2</image:caption><image:title>image-png-2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-47-21-8926-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-47-21-8926-PM</image:caption><image:title>image-png-Apr-08-2025-01-47-21-8926-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-Apr-08-2025-01-46-57-9839-PM.png</image:loc><image:caption>image-png-Apr-08-2025-01-46-57-9839-PM</image:caption><image:title>image-png-Apr-08-2025-01-46-57-9839-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Hands%20using%20a%20pen%20and%20calculator%20over%20forms%20with%20bold%20text%20Step%20by%20Step%20Guide%20for%20FBAR%20Filing%20Complete%202025%20Instructions-1.jpeg</image:loc><image:caption>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:caption><image:title>Hands using a pen and calculator over forms with bold text Step by Step Guide for FBAR Filing Complete 2025 Instructions-1</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/filing-mfj-in-the-i-407-year-and-still-filing-form-8854-on-the-mid-year-expatriation-date</loc><image:image><image:loc>https://www.chiborder.com/hubfs/mfj_i407_8854_header.svg</image:loc><image:caption>mfj_i407_8854_header</image:caption><image:title>mfj_i407_8854_header</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-10-18</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20holding%20both%20a%20US%20and%20Japanese%20passport%2c%20surrounded%20by%20documents%20related%20to%20tax%20obligations%20and%20citizenship%20laws%20for%20both%20countri.jpeg</image:loc><image:caption>An image of a person holding both a US and Japanese passport, surrounded by documents related to tax obligations and citizenship laws for both countri</image:caption><image:title>An image of a person holding both a US and Japanese passport, surrounded by documents related to tax obligations and citizenship laws for both countri</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/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/blog/avoiding-pitfalls-in-streamlined-filing-compliance</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20carefully%20reviewing%20financial%20documents%20and%20filing%20tax%20forms%20with%20a%20focused%20expression.jpeg</image:loc><image:caption>The image is of a person carefully reviewing financial documents and filing tax forms with a focused expression</image:caption><image:title>The image is of a person carefully reviewing financial documents and filing tax forms with a focused expression</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/fr/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-17</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://www.chiborder.com/hubfs/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>A detailed explanation of tax obligations and procedures that should be understood before renouncing US permanent residency.</image:caption><image:title>A detailed explanation of tax obligations and procedures that should be understood before renouncing US permanent residency.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20intricate%20tax%20form%20being%20filled%20out%20with%20various%20sections%20and%20boxes.jpeg</image:loc><image:caption>An intricate tax form being filled out with various sections and boxes</image:caption><image:title>An intricate tax form being filled out with various sections and boxes</image:title></image:image><lastmod>2024-06-19</lastmod></url><url><loc>https://www.chiborder.com/migration/ko/knowledge-base/kb-404</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ja/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-09</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E5%87%BA%E5%9B%BD%E5%89%8D%E3%81%AB%E7%9F%A5%E3%81%A3%E3%81%A6%E3%81%8A%E3%81%8F%E3%81%B9%E3%81%8D5%E3%81%A4%E3%81%AE%E9%87%8D%E8%A6%81%E3%81%AA%E7%A8%8E%E5%8B%99%E7%9F%A5%E8%AD%98</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Mobility%20Family%20Planning%20Header-1.png</image:loc><image:caption>Global Mobility Family Planning Header-1</image:caption><image:title>Global Mobility Family Planning Header-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-01</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Apr-05-2025-09-48-39-8484-PM.png</image:loc><image:caption>Master Presentation File-Apr-05-2025-09-48-39-8484-PM</image:caption><image:title>Master Presentation File-Apr-05-2025-09-48-39-8484-PM</image:title></image:image><lastmod>2025-08-14</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:caption><image:title>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:title></image:image><lastmod>2024-09-26</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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Sep-26-2024-12-38-31-3309-AM.png</image:loc><image:caption>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:caption><image:title>Master Presentation File-Sep-26-2024-12-38-31-3309-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/blog/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/an%20image%20of%20green%20card%2c%20tax%20form%208854%20and%20I407%20%2c%20a%20family%20of%20moving.jpeg</image:loc><image:caption>an image of green card, tax form 8854 and I407 , a family of moving</image:caption><image:title>an image of green card, tax form 8854 and I407 , a family of moving</image:title></image:image><lastmod>2024-07-22</lastmod></url><url><loc>https://www.chiborder.com/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-09</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20managing%20and%20growing%20401k%20assets%20even%20after%20returning%20home%20from%20abroad.jpeg</image:loc><image:caption>An image of managing and growing 401k assets even after returning home from abroad</image:caption><image:title>An image of managing and growing 401k assets even after returning home from abroad</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-08-01</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-green-card-status-impacts-your-tax-bill</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20Green%20Card%20filling%20out%20tax%20forms%20with%20a%20look%20of%20concentration%20on%20their%20face..jpeg</image:loc><image:caption>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:caption><image:title>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-05-29</lastmod></url><url><loc>https://www.chiborder.com/zh/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/beth-macdonald-uWrumIrt6wI-unsplash%201.png</image:loc><image:caption>beth-macdonald-uWrumIrt6wI-unsplash 1</image:caption><image:title>beth-macdonald-uWrumIrt6wI-unsplash 1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1).png</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ko/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-22</lastmod></url><url><loc>https://www.chiborder.com/es/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-11-10</lastmod></url><url><loc>https://www.chiborder.com/de/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/blog/foreign-mutual-funds-and-pfics-the-hidden-u.s.-tax-trap-every-international-investor-should-know</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jun%2027%2c%202026%2c%2003_19_36%20PM.png</image:loc><image:caption>ChatGPT Image Jun 27, 2026, 03_19_36 PM</image:caption><image:title>ChatGPT Image Jun 27, 2026, 03_19_36 PM</image:title></image:image><lastmod>2026-06-27</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20considering%20giving%20up%20their%20U.jpeg</image:loc><image:caption>An image of a person considering giving up their U</image:caption><image:title>An image of a person considering giving up their U</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/are-streamlined-procedures-enough-for-expatriation</loc><lastmod>2025-11-15</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20a%20detailed%20and%20informative%20article%20or%20blog%20post%20about%20navigating%20US%20tax%20obligations%20after%20renouncing%20citizenship%2c%20including%20understanding.jpeg</image:loc><image:caption>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:caption><image:title>The image is a detailed and informative article or blog post about navigating US tax obligations after renouncing citizenship, including understanding</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>An image of a person filling out tax forms and consulting with a tax professional</image:caption><image:title>An image of a person filling out tax forms and consulting with a tax professional</image:title></image:image><lastmod>2024-07-24</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20studying%20a%20large%20map%20covered%20in%20various%20documents%20and%20immigration%20paperwork%2c%20with%20a%20green%20card%20in%20the%20center..jpeg</image:loc><image:caption>A person studying a large map covered in various documents and immigration paperwork, with a green card in the center.</image:caption><image:title>A person studying a large map covered in various documents and immigration paperwork, with a green card in the center.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20holding%20a%20Green%20Card%20with%20a%20plane%20flying%20in%20the%20background.jpeg</image:loc><image:caption>The image is of a person holding a Green Card with a plane flying in the background</image:caption><image:title>The image is of a person holding a Green Card with a plane flying in the background</image:title></image:image><lastmod>2024-06-24</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Green%20Card%20Holder%E2%80%99s%20Top%205%20Tax%20Tips%20(1200%20x%20627%20px)%20(1).png</image:loc><image:caption>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:caption><image:title>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:title></image:image><lastmod>2025-07-04</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Dec-23-2024-03-54-51-5325-AM.png</image:loc><image:caption>Master Presentation File-Dec-23-2024-03-54-51-5325-AM</image:caption><image:title>Master Presentation File-Dec-23-2024-03-54-51-5325-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/hi/</loc><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-11-10</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/us-foreign-tax-credit-carries-forward</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-10-2024-09-18-00-9760-PM.png</image:loc><image:caption>Master Presentation File-Oct-10-2024-09-18-00-9760-PM</image:caption><image:title>Master Presentation File-Oct-10-2024-09-18-00-9760-PM</image:title></image:image><lastmod>2024-10-10</lastmod></url><url><loc>https://www.chiborder.com/blog/what-to-do-when-you-receive-an-irs-audit-notice</loc><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2020%2c%202026%2c%2009_09_33%20AM.png</image:loc><image:caption>ChatGPT Image Jul 20, 2026, 09_09_33 AM</image:caption><image:title>ChatGPT Image Jul 20, 2026, 09_09_33 AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-20</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Mar-30-2025-02-48-58-9399-PM.png</image:loc><image:caption>Master Presentation File-Mar-30-2025-02-48-58-9399-PM</image:caption><image:title>Master Presentation File-Mar-30-2025-02-48-58-9399-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/WEP%20Provision%20Elimination%20.png</image:loc><image:caption>WEP Provision Elimination </image:caption><image:title>WEP Provision Elimination </image:title></image:image><lastmod>2025-03-09</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/abandoning-green-card-status-process</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/an%20image%20of%20green%20card%2c%20tax%20form%208854%20and%20I407%20%2c%20a%20family%20of%20moving.jpeg</image:loc><image:caption>an image of green card, tax form 8854 and I407 , a family of moving</image:caption><image:title>an image of green card, tax form 8854 and I407 , a family of moving</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-07-18</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-12-2024-01-10-18-4745-PM.png</image:loc><image:caption>Master Presentation File-Oct-12-2024-01-10-18-4745-PM</image:caption><image:title>Master Presentation File-Oct-12-2024-01-10-18-4745-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/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>An Asian person reviews the image of a detailed life insurance policy document with highlighted cash values and financial account details</image:caption><image:title>An Asian person reviews the image of a detailed life insurance policy document with highlighted cash values and financial account details</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-08-12</lastmod></url><url><loc>https://www.chiborder.com/blog/reporting-foreign-gifts-irs-form-insights</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Reporting%20Foreign%20Gifts%20to%20IRS%20(1200%20x%20628%20px)%20(1).png</image:loc><image:caption>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:caption><image:title>Reporting Foreign Gifts to IRS (1200 x 628 px) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-06-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E6%9C%AA%E6%A8%A9%E5%88%A9%E3%82%B9%E3%83%88%E3%83%83%E3%82%AF%E3%82%AA%E3%83%97%E3%82%B7%E3%83%A7%E3%83%B3%E3%81%A8%E7%B1%B3%E5%9B%BD%E5%87%BA%E5%9B%BD%E7%A8%8E%E3%82%B7%E3%83%AA%E3%82%B3%E3%83%B3%E3%83%90%E3%83%AC%E3%83%BC%E5%BE%93%E6%A5%AD%E5%93%A1-%E8%B5%B7%E6%A5%AD%E5%AE%B6%E3%81%8C%E8%A6%8B%E8%90%BD%E3%81%A8%E3%81%97%E3%82%84%E3%81%99%E3%81%84%E9%87%8D%E8%A6%81%E3%83%9D%E3%82%A4%E3%83%B3%E3%83%88</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Silicon%20Valley%20Office%20Huddle%20with%20Diverse%20Tech%20Team.png</image:loc><image:caption>Silicon Valley Office Huddle with Diverse Tech Team</image:caption><image:title>Silicon Valley Office Huddle with Diverse Tech Team</image:title></image:image><lastmod>2026-08-01</lastmod></url><url><loc>https://www.chiborder.com/blog/are-gifts-from-non-us-citizens-taxable</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/a%20gift%20from%20Asian%20parents%20money%20or%20real%20estate%20in%20home%20country.jpeg</image:loc><image:caption>a gift from Asian parents money or real estate in home country</image:caption><image:title>a gift from Asian parents money or real estate in home country</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP-24 83(B) </image:caption><image:title>sEP-24 83(B) </image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-09-26</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20studying%20a%20map%20of%20the%20world%20with%20various%20income%20tax%20laws%20and%20regulations%20highlighted..jpeg</image:loc><image:caption>A person studying a map of the world with various income tax laws and regulations highlighted.</image:caption><image:title>A person studying a map of the world with various income tax laws and regulations highlighted.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20strategizing%20ways%20to%20legally%20avoid%20paying%20worldwide%20income%20tax%20in%20the%20US%20by%20establishing%20a%20tax%20home%20in%20a%20foreign%20country%20and%20pass.jpeg</image:loc><image:caption>An image of a person strategizing ways to legally avoid paying worldwide income tax in the US by establishing a tax home in a foreign country and pass</image:caption><image:title>An image of a person strategizing ways to legally avoid paying worldwide income tax in the US by establishing a tax home in a foreign country and pass</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-09-09</lastmod></url><url><loc>https://www.chiborder.com/zh-hans/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-11-10</lastmod></url><url><loc>https://www.chiborder.com/pt/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-09-23</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/abandoning-green-card-status-process</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/an%20image%20of%20green%20card%2c%20tax%20form%208854%20and%20I407%20%2c%20a%20family%20of%20moving.jpeg</image:loc><image:caption>an image of green card, tax form 8854 and I407 , a family of moving</image:caption><image:title>an image of green card, tax form 8854 and I407 , a family of moving</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-07-22</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Dec-29-2024-04-49-07-2975-PM.png</image:loc><image:caption>Master Presentation File-Dec-29-2024-04-49-07-2975-PM</image:caption><image:title>Master Presentation File-Dec-29-2024-04-49-07-2975-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-12-29</lastmod></url><url><loc>https://www.chiborder.com/ar/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_blogging_re_kl0d.svg</image:loc><image:caption>undraw_blogging_re_kl0d</image:caption><image:title>undraw_blogging_re_kl0d</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-01</lastmod></url><url><loc>https://www.chiborder.com/hi/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/blog/why-non-u.s.-parents-can-face-a-40-u.s.-gift-tax-on-real-estate-transfers</loc><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20May%202%2c%202026%2c%2005_25_42%20PM.png</image:loc><image:caption>ChatGPT Image May 2, 2026, 05_25_42 PM</image:caption><image:title>ChatGPT Image May 2, 2026, 05_25_42 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-05-02</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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Sep-24%20Interest%20Sourcing%20Rule%20-2.png</image:loc><image:caption>Sep-24 Interest Sourcing Rule -2</image:caption><image:title>Sep-24 Interest Sourcing Rule -2</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/uncovering-irs-foreign-account-reporting</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI%20Border%20Inc..png</image:loc><image:caption>CHI Border Inc.</image:caption><image:title>CHI Border Inc.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a person navigating tax implications for green card holders managing a Roth IRA while living abroad</image:caption><image:title>An image of a person navigating tax implications for green card holders managing a Roth IRA while living abroad</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-09-09</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-06-14</lastmod></url><url><loc>https://www.chiborder.com/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-09-23</lastmod></url><url><loc>https://www.chiborder.com/pt/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-source-rules-for-f-1-student-income</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-18-2024-09-12-03-2861-PM.png</image:loc><image:caption>Master Presentation File-Oct-18-2024-09-12-03-2861-PM</image:caption><image:title>Master Presentation File-Oct-18-2024-09-12-03-2861-PM</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/migration/en/knowledge-base</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-08</lastmod></url><url><loc>https://www.chiborder.com/ko-kr/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><lastmod>2026-11-10</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://www.chiborder.com/hubfs/How%20US%20and%20Japan%20Inheritance%20Tax%20System%20Work.png</image:loc><image:caption>How US and Japan Inheritance Tax System Work</image:caption><image:title>How US and Japan Inheritance Tax System Work</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/es/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-06-18</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Sep-24%20Contribution%20to%20Foreign%20Partnership.png</image:loc><image:caption>Sep-24 Contribution to Foreign Partnership</image:caption><image:title>Sep-24 Contribution to Foreign Partnership</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/%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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20discussing%20tax%20strategies%20for%20nonresidents%20in%20Japan%20after%20obtaining%20American%20citizenship.jpeg</image:loc><image:caption>An image of a person discussing tax strategies for nonresidents in Japan after obtaining American citizenship</image:caption><image:title>An image of a person discussing tax strategies for nonresidents in Japan after obtaining American citizenship</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-07-15</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/American%20wealth%20secrets%20with%20Dynasty%20Trusts.png</image:loc><image:caption>American wealth secrets with Dynasty Trusts</image:caption><image:title>American wealth secrets with Dynasty Trusts</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-03-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/form-8621%E3%81%AE-25000%E3%83%89%E3%83%AB%E5%9F%BA%E6%BA%96-%E3%82%92%E6%AD%A3%E3%81%97%E3%81%8F%E7%90%86%E8%A7%A3%E3%81%99%E3%82%8B-%E6%89%B6%E9%A4%8A%E5%AE%B6%E6%97%8F-%E5%90%8D%E7%BE%A9%E5%8F%A3%E5%BA%A7-%E7%B1%B3%E5%9B%BD%E7%A7%BB%E4%BD%8F%E5%89%8D%E3%81%AEpfic%E3%81%BE%E3%81%A7%E8%A7%A3%E8%AA%AC</loc><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2024%2c%202026%2c%2001_05_20%20PM.png</image:loc><image:caption>ChatGPT Image Jul 24, 2026, 01_05_20 PM</image:caption><image:title>ChatGPT Image Jul 24, 2026, 01_05_20 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-07-31</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20considering%20giving%20up%20their%20U.jpeg</image:loc><image:caption>An image of a person considering giving up their U</image:caption><image:title>An image of a person considering giving up their U</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/blog/a-possible-turning-point-for-americans-abroad-what-the-taxpayer-assistance-and-service-act-signals-for-cross-border-tax-compliance</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2030%2c%202026%2c%2012_30_27%20PM.png</image:loc><image:caption>ChatGPT Image Jul 30, 2026, 12_30_27 PM</image:caption><image:title>ChatGPT Image Jul 30, 2026, 12_30_27 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-07-30</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-08</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/e-commerces-effect-on-permanent-establishment</loc><image:image><image:loc>https://www.chiborder.com/hubfs/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>A futuristic cityscape with towering digital structures merging with traditional buildings, symbolizing the transformation of tax paradigms in the global economy.</image:caption><image:title>A futuristic cityscape with towering digital structures merging with traditional buildings, symbolizing the transformation of tax paradigms in the global economy.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of the digital revolution challenging the concept of permanent establishment in the global economy, focusing on the impact of ecommerce on ta</image:caption><image:title>An image of the digital revolution challenging the concept of permanent establishment in the global economy, focusing on the impact of ecommerce on ta</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/getting-your-first-u.s.-trust-distribution-as-a-non-resident-no-ssn/itin-yet-what-to-do</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:caption><image:title>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/migration/ja/knowledge-base</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/i-407-filing-date-clarification-when-does-u.s.-tax-residency-actually-end</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:caption><image:title>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:title></image:image><lastmod>2025-09-28</lastmod></url><url><loc>https://www.chiborder.com/blog/u.s.-v.-saydam-significance-of-willfulness-definition</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Jan-01-2025-08-59-21-7458-PM.png</image:loc><image:caption>Master Presentation File-Jan-01-2025-08-59-21-7458-PM</image:caption><image:title>Master Presentation File-Jan-01-2025-08-59-21-7458-PM</image:title></image:image><lastmod>2025-08-14</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20Form%20I407%20being%20filled%20out%20and%20submitted%2c%20with%20detailed%20instructions%20on%20how%20to%20relinquish%20Green%20Card%20status.jpeg</image:loc><image:caption>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:caption><image:title>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:title></image:image><lastmod>2024-07-23</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/roth-ira-abroad-tax-rules-for-green-card-holders-or-ex-green-card-holders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country%20(1).png</image:loc><image:caption>You May Lose the Benefits of Roth IRA if you move to a foreign country (1)</image:caption><image:title>You May Lose the Benefits of Roth IRA if you move to a foreign country (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/resolving-inconsistencies-us-tax-treaty-and-us-federal-tax-law</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a person navigating a complex maze with different paths labeled US Tax Treaty and US Federal Tax Law to resolve discrepancies and opti</image:caption><image:title>An image of a person navigating a complex maze with different paths labeled US Tax Treaty and US Federal Tax Law to resolve discrepancies and opti</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>A tangled web of interconnected lines representing US tax treaties and federal tax law, with various paths and intersections to navigate.</image:caption><image:title>A tangled web of interconnected lines representing US tax treaties and federal tax law, with various paths and intersections to navigate.</image:title></image:image><lastmod>2024-07-09</lastmod></url><url><loc>https://www.chiborder.com/pt/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><lastmod>2026-06-23</lastmod></url><url><loc>https://www.chiborder.com/pt/</loc><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><lastmod>2026-06-11</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/understanding-401k-taxation-rules-for-foreign-residents</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/ko/blog/dual-citizenship-tax-guide</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20detailed%20tax%20guide%20for%20navigating%20the%20implications%20of%20dual%20citizenship%20on%20taxes.jpeg</image:loc><image:caption>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:caption><image:title>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/de/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/fr/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E3%82%B9%E3%83%88%E3%83%AA%E3%83%BC%E3%83%A0%E3%83%A9%E3%82%A4%E3%83%B3%E7%94%B3%E5%91%8A%E6%89%8B%E7%B6%9A%E3%81%8D%E3%81%A8%E3%81%AF%E6%B5%B7%E5%A4%96%E5%8F%A3%E5%BA%A7%E3%81%AE%E6%9C%AA%E7%94%B3%E5%91%8A%E5%95%8F%E9%A1%8C%E3%82%92%E8%A7%A3%E6%B1%BA%E3%81%99%E3%82%8B%E3%81%9F%E3%82%81%E3%81%AE%E9%87%8D%E8%A6%81%E3%81%AA%E5%88%B6%E5%BA%A6</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jun%2028%2c%202026%2c%2008_50_19%20PM.png</image:loc><image:caption>ChatGPT Image Jun 28, 2026, 08_50_19 PM</image:caption><image:title>ChatGPT Image Jun 28, 2026, 08_50_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-01</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Foreign%20Tax%20Credit%20(1).png</image:loc><image:caption>Foreign Tax Credit (1)</image:caption><image:title>Foreign Tax Credit (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20court%20of%20appeals%20decision%20impacting%20FBAR%20Streamlined%20procedures%20and%20state%20of%20limitations%20tolling-1.png</image:loc><image:caption>A court of appeals decision impacting FBAR Streamlined procedures and state of limitations tolling-1</image:caption><image:title>A court of appeals decision impacting FBAR Streamlined procedures and state of limitations tolling-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-11-10</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/streamline-your-offshore-compliance-with-sdop</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOP blog image </image:caption><image:title>SDOP blog image </image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/zh/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/how-to-calculate-the-foreign-tax-credit-limitation-formula</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-04-2024-08-57-14-0030-PM.png</image:loc><image:caption>Master Presentation File-Oct-04-2024-08-57-14-0030-PM</image:caption><image:title>Master Presentation File-Oct-04-2024-08-57-14-0030-PM</image:title></image:image><lastmod>2024-10-04</lastmod></url><url><loc>https://www.chiborder.com/pl/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/blog/gilti-mechanism.-how-to-calculate-your-gilti-tax</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-02-2024-01-06-09-7460-AM.png</image:loc><image:caption>Master Presentation File-Nov-02-2024-01-06-09-7460-AM</image:caption><image:title>Master Presentation File-Nov-02-2024-01-06-09-7460-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-11-02</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E9%9D%9E%E5%B1%85%E4%BD%8F%E8%80%85%E3%81%AB%E3%82%88%E3%82%8B%E7%B1%B3%E5%9B%BD%E4%B8%8D%E5%8B%95%E7%94%A3%E3%81%AE%E8%B4%88%E4%B8%8E-%E7%9F%A5%E3%82%89%E3%81%9A%E3%81%AB%E7%99%BA%E7%94%9F%E3%81%99%E3%82%8B40%E7%B1%B3%E5%9B%BD%E8%B4%88%E4%B8%8E%E7%A8%8E%E3%83%AA%E3%82%B9%E3%82%AF%E3%81%A8%E3%81%AF</loc><video:video><video:thumbnail_loc>https://44867386.fs1.hubspotusercontent-na1.net/hubfs/44867386/May-26%20Gifting%20Real%20Estate%20JPN-1.mp4/medium.jpg</video:thumbnail_loc><video:title>May-26 Gifting Real Estate JPN-1</video:title><video:description>May-26 Gifting Real Estate JPN-1</video:description><video:content_loc>https://www.chiborder.com/hubfs/May-26%20Gifting%20Real%20Estate%20JPN-1.mp4</video:content_loc><video:duration>420</video:duration><video:requires_subscription>no</video:requires_subscription><video:live>no</video:live></video:video><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20May%2011%2c%202026%2c%2008_21_21%20AM.png</image:loc><image:caption>ChatGPT Image May 11, 2026, 08_21_21 AM</image:caption><image:title>ChatGPT Image May 11, 2026, 08_21_21 AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-05-11</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://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/An%20explanation%20of%20trust%20(trust)%20in%20the%20United%20States%2c%20from%20the%20basic%20understanding%20to%20the%20necessity%20and%20various%20types%20of%20trusts..jpeg</image:loc><image:caption>An explanation of trust (trust) in the United States, from the basic understanding to the necessity and various types of trusts.</image:caption><image:title>An explanation of trust (trust) in the United States, from the basic understanding to the necessity and various types of trusts.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20explanation%20of%20different%20types%20of%20trusts%20and%20their%20roles%20in%20the%20United%20States%2c%20including%20the%20basic%20understanding%2c%20necessity%2c%20and%20variety%20of%20trust%20t.jpeg</image:loc><image:caption>An explanation of different types of trusts and their roles in the United States, including the basic understanding, necessity, and variety of trust t</image:caption><image:title>An explanation of different types of trusts and their roles in the United States, including the basic understanding, necessity, and variety of trust t</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-06-05</lastmod></url><url><loc>https://www.chiborder.com/es/blog/roth-ira-abroad-tax-rules-for-green-card-holders-or-ex-green-card-holders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country%20(1).png</image:loc><image:caption>You May Lose the Benefits of Roth IRA if you move to a foreign country (1)</image:caption><image:title>You May Lose the Benefits of Roth IRA if you move to a foreign country (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/hi/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/foreign-currency-gain-or-loss-transactions-a-comprehensive-guide</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/U.S.%20exit%20tax%20overview.png</image:loc><image:caption>U.S. exit tax overview</image:caption><image:title>U.S. exit tax overview</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-02-08</lastmod></url><url><loc>https://www.chiborder.com/pt/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/cross-border-partnership-tax-guidelines-for-appreciated-property</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Sep-24%20Contribution%20to%20Foreign%20Partnership.png</image:loc><image:caption>Sep-24 Contribution to Foreign Partnership</image:caption><image:title>Sep-24 Contribution to Foreign Partnership</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>isometric The image depicts a tightrope walker suspended high above a bustling cityscape embodying the precarious balance between risk and safety The</image:caption><image:title>isometric The image depicts a tightrope walker suspended high above a bustling cityscape embodying the precarious balance between risk and safety The</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-12-01</lastmod></url><url><loc>https://www.chiborder.com/ko/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/migration/zh-cn/knowledge-base/kb-404</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/de/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><lastmod>2026-06-18</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20working%20on%20tax%20forms%20and%20paperwork%20related%20to%20US%20income%20tax%20for%20nonresident%20workers.jpeg</image:loc><image:caption>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:caption><image:title>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20diverse%20group%20of%20non-resident%20workers%20smiling%20and%20gathered%20around%20a%20table%20filled%20with%20tax%20documents%20and%20calculators..jpeg</image:loc><image:caption>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:caption><image:title>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-06-26</lastmod></url><url><loc>https://www.chiborder.com/7ebf2661-8173-4e58-9399-9ba13ec0092c</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logos_Tag%20(2).jpg</image:loc><image:caption>CHI_Border_Logos_Tag (2)</image:caption><image:title>CHI_Border_Logos_Tag (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo.png</image:loc><image:caption>CHI_Border_Logo</image:caption><image:title>CHI_Border_Logo</image:title></image:image><lastmod>2025-02-27</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An Asian man watching a calculator with financial documents and foreign financial assets scattered around it</image:caption><image:title>An Asian man watching a calculator with financial documents and foreign financial assets scattered around it</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-10-22</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/chi-border-green-card-abandonment-5-steps.png</image:loc><image:caption>chi-border-green-card-abandonment-5-steps</image:caption><image:title>chi-border-green-card-abandonment-5-steps</image:title></image:image><lastmod>2026-01-24</lastmod></url><url><loc>https://www.chiborder.com/blog/how-us-corporations-can-benefit-from-section-245a</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-23-2024-07-56-23-9978-PM.png</image:loc><image:caption>Master Presentation File-Nov-23-2024-07-56-23-9978-PM</image:caption><image:title>Master Presentation File-Nov-23-2024-07-56-23-9978-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-11-23</lastmod></url><url><loc>https://www.chiborder.com/blog/avoiding-fatca-penalties-tips-for-cross-border-individuals-and-their-families</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>The image is of a comprehensive guide providing essential tips to help crossborder individuals and their families stay compliant with FATCA regulation</image:caption><image:title>The image is of a comprehensive guide providing essential tips to help crossborder individuals and their families stay compliant with FATCA regulation</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/understand-dividends-received-deduction-245a</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-1.png</image:loc><image:caption>Master Presentation File-1</image:caption><image:title>Master Presentation File-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/gilti-mechanism.-how-to-calculate-your-gilti-tax</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-02-2024-01-06-09-7460-AM.png</image:loc><image:caption>Master Presentation File-Nov-02-2024-01-06-09-7460-AM</image:caption><image:title>Master Presentation File-Nov-02-2024-01-06-09-7460-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/blog/understanding-trumps-new-one-big-beautiful-bill-act-obbba</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/blog/how-to-claim-foreign-tax-credits-for-japanese-taxes-paid-while-you-are-living-in-japan</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Mar-23-2025-09-08-18-0206-PM.png</image:loc><image:caption>Master Presentation File-Mar-23-2025-09-08-18-0206-PM</image:caption><image:title>Master Presentation File-Mar-23-2025-09-08-18-0206-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/tax-strategies-for-american-asian-retiree-couples</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Tax%20Pitfalls%20(LinkedIn%20Post)%20(3).png</image:loc><image:caption>Tax Pitfalls (LinkedIn Post) (3)</image:caption><image:title>Tax Pitfalls (LinkedIn Post) (3)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/calculating-capital-gains-on-gifted-property-made-simple</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-28-2024-04-14-23-0164-AM.png</image:loc><image:caption>Master Presentation File-Nov-28-2024-04-14-23-0164-AM</image:caption><image:title>Master Presentation File-Nov-28-2024-04-14-23-0164-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-07</lastmod></url><url><loc>https://www.chiborder.com/de/</loc><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-11</lastmod></url><url><loc>https://www.chiborder.com/blog/navigating-pfic-tax-for-us-shareholders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20person%20bewildered%20by%20reviewing%20his%20foreign%20passive%20investment%20He%20is%20holding%20a%20financial%20document%20in%20his%20hand%20and%20a%20small%20calculator%20and%20a%20lap%20top%20must%20be%20on%20the%20desk%20A%20person%20is%20thinking%20what%20to%20do%20with%20the%20IRS%20reporting-1.jpeg</image:loc><image:caption>A person bewildered by reviewing his foreign passive investment He is holding a financial document in his hand and a small calculator and a lap top must be on the desk A person is thinking what to do with the IRS reporting-1</image:caption><image:title>A person bewildered by reviewing his foreign passive investment He is holding a financial document in his hand and a small calculator and a lap top must be on the desk A person is thinking what to do with the IRS reporting-1</image:title></image:image><lastmod>2025-07-28</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/foreign-currency-gain-or-loss-transactions-a-comprehensive-guide</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/%E6%B5%B7%E5%A4%96%E5%9C%A8%E4%BD%8F%E7%B1%B3%E5%9B%BD%E4%BA%BA%E3%81%AB%E3%81%A8%E3%81%A3%E3%81%A6%E3%81%AE%E8%BB%A2%E6%8F%9B%E7%82%B9%E3%81%A8%E3%81%AA%E3%82%8B%E3%81%8B-taxpayer-assistance-and-service-act%E3%81%8C%E7%A4%BA%E3%81%99%E3%82%AF%E3%83%AD%E3%82%B9%E3%83%9C%E3%83%BC%E3%83%80%E3%83%BC%E7%A8%8E%E5%8B%99%E3%81%AE%E5%B0%86%E6%9D%A5</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2030%2c%202026%2c%2012_33_02%20PM.png</image:loc><image:caption>ChatGPT Image Jul 30, 2026, 12_33_02 PM</image:caption><image:title>ChatGPT Image Jul 30, 2026, 12_33_02 PM</image:title></image:image><lastmod>2026-07-30</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:caption><image:title>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><lastmod>2026-07-23</lastmod></url><url><loc>https://www.chiborder.com/de/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><lastmod>2026-06-23</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-02</lastmod></url><url><loc>https://www.chiborder.com/ar/about</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.webp</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_77346856.jpeg</image:loc><image:caption>AdobeStock_77346856</image:caption><image:title>AdobeStock_77346856</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Global%20Tax%20Understanding%20for%20Border%20Crossers-1.png</image:loc><image:caption>Global Tax Understanding for Border Crossers-1</image:caption><image:title>Global Tax Understanding for Border Crossers-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ar/</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><lastmod>2026-06-11</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/navigating-the-irs-streamlined-offshore-program</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20person%20filing%20documents%20at%20a%20desk%20surrounded%20by%20financial%20records%20and%20forms.jpeg</image:loc><image:caption>A person filing documents at a desk surrounded by financial records and forms</image:caption><image:title>A person filing documents at a desk surrounded by financial records and forms</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20sitting%20at%20a%20desk%2c%20surrounded%20by%20stacks%20of%20paperwork%20and%20a%20computer%20screen%20displaying%20financial%20documents%2c%20with%20a%20key%20unlocking%20a%20hidden%20vault%20labeled%20IRS%20Streamlined%20Offshore%20Program..jpeg</image:loc><image:caption>A person sitting at a desk, surrounded by stacks of paperwork and a computer screen displaying financial documents, with a key unlocking a hidden vault labeled IRS Streamlined Offshore Program.</image:caption><image:title>A person sitting at a desk, surrounded by stacks of paperwork and a computer screen displaying financial documents, with a key unlocking a hidden vault labeled IRS Streamlined Offshore Program.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-09</lastmod></url><url><loc>https://www.chiborder.com/blog/mastering-check-the-box-election-rules-for-your-business-in-the-us</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Nov-21-2024-01-21-01-4937-AM.png</image:loc><image:caption>Master Presentation File-Nov-21-2024-01-21-01-4937-AM</image:caption><image:title>Master Presentation File-Nov-21-2024-01-21-01-4937-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-11-21</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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20working%20on%20tax%20forms%20and%20paperwork%20related%20to%20US%20income%20tax%20for%20nonresident%20workers.jpeg</image:loc><image:caption>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:caption><image:title>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20diverse%20group%20of%20non-resident%20workers%20smiling%20and%20gathered%20around%20a%20table%20filled%20with%20tax%20documents%20and%20calculators..jpeg</image:loc><image:caption>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:caption><image:title>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/blog/form-2555-qualifying-for-the-physical-presence-test-a-guide-for-expats</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/es/blog/streamline-your-offshore-compliance-with-sdop</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOP blog image </image:caption><image:title>SDOP blog image </image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/U.S.%20exit%20tax%20overview.png</image:loc><image:caption>U.S. exit tax overview</image:caption><image:title>U.S. exit tax overview</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-20</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/form-w-8ben%E3%81%AEline-10%E3%81%AF%E3%81%84%E3%81%A4%E8%A8%98%E8%BC%89%E3%81%99%E3%82%8B%E3%81%AE%E3%81%8B-line-9%E3%81%A0%E3%81%91%E3%81%A7%E3%82%88%E3%81%84%E5%A0%B4%E5%90%88%E3%81%A8%E3%81%AE%E9%81%95%E3%81%84</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Sep%208%2c%202026%2c%2004_05_35%20PM.png</image:loc><image:caption>ChatGPT Image Sep 8, 2026, 04_05_35 PM</image:caption><image:title>ChatGPT Image Sep 8, 2026, 04_05_35 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-09-08</lastmod></url><url><loc>https://www.chiborder.com/ja/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><lastmod>2026-11-05</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20carefully%20maneuvering%20through%20a%20maze%20of%20tangled%20lines%20and%20overlapping%20shapes%2c%20with%20a%20spotlight%20shining%20on%20them%20as%20they%20try%20to%20avoid%20becoming%20trapped..jpeg</image:loc><image:caption>A person carefully maneuvering through a maze of tangled lines and overlapping shapes, with a spotlight shining on them as they try to avoid becoming trapped.</image:caption><image:title>A person carefully maneuvering through a maze of tangled lines and overlapping shapes, with a spotlight shining on them as they try to avoid becoming trapped.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/A%20person%20tracking%20days%20spent%20in%20the%20U.jpeg</image:loc><image:caption>A person tracking days spent in the U</image:caption><image:title>A person tracking days spent in the U</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-09-09</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/dual-citizenship-tax-guide</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20detailed%20tax%20guide%20for%20navigating%20the%20implications%20of%20dual%20citizenship%20on%20taxes.jpeg</image:loc><image:caption>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:caption><image:title>An image of a detailed tax guide for navigating the implications of dual citizenship on taxes</image:title></image:image><lastmod>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/es/webinar</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/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>An image of an Asian person watches a scale, with one side labeled Willful and the other side labeled NonWillful, representing the critical distin</image:caption><image:title>An image of an Asian person watches a scale, with one side labeled Willful and the other side labeled NonWillful, representing the critical distin</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/%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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20with%20dual%20Japanese%20and%20American%20citizenship%20facing%20legal%20and%20social%20challenges%2c%20as%20well%20as%20future%20prospects%2c%20is%20explored.jpeg</image:loc><image:caption>An image of a person with dual Japanese and American citizenship facing legal and social challenges, as well as future prospects, is explored</image:caption><image:title>An image of a person with dual Japanese and American citizenship facing legal and social challenges, as well as future prospects, is explored</image:title></image:image><lastmod>2025-09-02</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://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/An%20image%20of%20a%20person%20with%20a%20green%20card%20living%20a%20bicoastal%20lifestyle%20between%20Japan%20and%20the%20United%20States%2c%20with%20a%20focus%20on%20tax%20considerations%20and%20strategies..jpeg</image:loc><image:caption>An image of a person with a green card living a bicoastal lifestyle between Japan and the United States, with a focus on tax considerations and strategies.</image:caption><image:title>An image of a person with a green card living a bicoastal lifestyle between Japan and the United States, with a focus on tax considerations and strategies.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20guidebook%20cover%20titled%20CrossBorder%20Living%20Tax%20Guide%20Tax%20Considerations%20for%20Dual%20Residency%20in%20the%20US%20and%20Japan%20with%20the%20authors%20name%2c.jpeg</image:loc><image:caption>An image of a guidebook cover titled CrossBorder Living Tax Guide Tax Considerations for Dual Residency in the US and Japan with the authors name,</image:caption><image:title>An image of a guidebook cover titled CrossBorder Living Tax Guide Tax Considerations for Dual Residency in the US and Japan with the authors name,</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-07-10</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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:caption><image:title>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/understand-dividends-received-deduction-245a</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-1.png</image:loc><image:caption>Master Presentation File-1</image:caption><image:title>Master Presentation File-1</image:title></image:image><lastmod>2024-09-26</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Foreign%20Tax%20Credit%20(1).png</image:loc><image:caption>Foreign Tax Credit (1)</image:caption><image:title>Foreign Tax Credit (1)</image:title></image:image><lastmod>2025-07-13</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Green%20Card%20Holder%E2%80%99s%20Top%205%20Tax%20Tips%20(1200%20x%20627%20px)%20(1).png</image:loc><image:caption>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:caption><image:title>Green Card Holder’s Top 5 Tax Tips (1200 x 627 px) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-04</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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20reviewing%20financial%20documents%20and%20strategizing%20ways%20to%20lower%20their%20exit%20tax%20burden.jpeg</image:loc><image:caption>An image of a person reviewing financial documents and strategizing ways to lower their exit tax burden</image:caption><image:title>An image of a person reviewing financial documents and strategizing ways to lower their exit tax burden</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-03</lastmod></url><url><loc>https://www.chiborder.com/blog/e-commerces-effect-on-permanent-establishment</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>A futuristic cityscape with towering digital structures merging with traditional buildings, symbolizing the transformation of tax paradigms in the global economy.</image:caption><image:title>A futuristic cityscape with towering digital structures merging with traditional buildings, symbolizing the transformation of tax paradigms in the global economy.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of the digital revolution challenging the concept of permanent establishment in the global economy, focusing on the impact of ecommerce on ta</image:caption><image:title>An image of the digital revolution challenging the concept of permanent establishment in the global economy, focusing on the impact of ecommerce on ta</image:title></image:image><lastmod>2025-08-14</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20discussion%20on%20the%20prohibition%20of%20dual%20citizenship%20and%20the%20potential%20loss%20of%20Japanese%20nationality%20due%20to%20holding%20dual%20citizenship.jpeg</image:loc><image:caption>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:caption><image:title>An image of a discussion on the prohibition of dual citizenship and the potential loss of Japanese nationality due to holding dual citizenship</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a person holding two passports, one Japanese and one from another country, with a look of concern on their face.</image:caption><image:title>An image of a person holding two passports, one Japanese and one from another country, with a look of concern on their face.</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/us-gift-tax-filing-requirements-for-cross-border-individuals</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/This%20image%20shows%20a%20detailed%20guide%20on%20US%20Gift%20Tax%20Filing%20Requirements%20for%20Cross%20Border%20Individuals%2c%20including%20information%20on%20understanding%20the%20tax%2c%20who.jpeg</image:loc><image:caption>This image shows a detailed guide on US Gift Tax Filing Requirements for Cross Border Individuals, including information on understanding the tax, who</image:caption><image:title>This image shows a detailed guide on US Gift Tax Filing Requirements for Cross Border Individuals, including information on understanding the tax, who</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:caption><image:title>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-27</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/</loc><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><lastmod>2026-11-10</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/362(e)((1)(A).png</image:loc><image:caption>362(e)((1)(A)</image:caption><image:title>362(e)((1)(A)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/roth-ira-abroad-tax-rules-for-green-card-holders-or-ex-green-card-holders</loc><image:image><image:loc>https://www.chiborder.com/hubfs/You%20May%20Lose%20the%20Benefits%20of%20Roth%20IRA%20if%20you%20move%20to%20a%20foreign%20country.png</image:loc><image:caption>You May Lose the Benefits of Roth IRA if you move to a foreign country</image:caption><image:title>You May Lose the Benefits of Roth IRA if you move to a foreign country</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-17</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/isometric%20The%20image%20depicts%20a%20wellorganized%20desk%20cluttered%20with%20documents%20related%20to%20US%20tax%20compliance%20for%20nonresident%20aliens%20In%20the%20foreground%20a%20hand.png</image:loc><image:caption>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:caption><image:title>isometric The image depicts a wellorganized desk cluttered with documents related to US tax compliance for nonresident aliens In the foreground a hand</image:title></image:image><lastmod>2025-10-25</lastmod></url><url><loc>https://www.chiborder.com/webinar/a-green-card-holders-top-5-tax-tips</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Fryer%20(1).png</image:loc><image:caption>Webinar Fryer (1)</image:caption><image:title>Webinar Fryer (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Flyer%20resized%20%20%20(1920%20x%201080%20px).png</image:loc><image:caption>Webinar Flyer resized   (1920 x 1080 px)</image:caption><image:title>Webinar Flyer resized   (1920 x 1080 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Blue%20Modern%20Webinar%20Twitter%20Post.png</image:loc><image:caption>Blue Modern Webinar Twitter Post</image:caption><image:title>Blue Modern Webinar Twitter Post</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Webinar%20Fryer%20(1000%20x%201000%20px)%20(1200%20x%20628%20px)%20(900%20x%20628%20px).png</image:loc><image:caption>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:caption><image:title>Webinar Fryer (1000 x 1000 px) (1200 x 628 px) (900 x 628 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-05-18</lastmod></url><url><loc>https://www.chiborder.com/blog/optimizing-us-japan-income-tax-to-avoid-double-taxation</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a person sitting at a desk, surrounded by paperwork, calculators, and tax forms related to USJapan income tax optimization</image:caption><image:title>An image of a person sitting at a desk, surrounded by paperwork, calculators, and tax forms related to USJapan income tax optimization</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-09-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/understand-dividends-received-deduction-245a</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-1.png</image:loc><image:caption>Master Presentation File-1</image:caption><image:title>Master Presentation File-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-09-18</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://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20diverse%20group%20of%20non-resident%20workers%20smiling%20and%20gathered%20around%20a%20table%20filled%20with%20tax%20documents%20and%20calculators..jpeg</image:loc><image:caption>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:caption><image:title>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20working%20on%20tax%20forms%20and%20paperwork%20related%20to%20US%20income%20tax%20for%20nonresident%20workers.jpeg</image:loc><image:caption>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:caption><image:title>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-26</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20shows%20a%20person%20filing%20their%20FBAR%20online%20through%20the%20Financial%20Crimes%20Enforcement%20Networks%20BSA%20EFiling%20System.jpeg</image:loc><image:caption>The image shows a person filing their FBAR online through the Financial Crimes Enforcement Networks BSA EFiling System</image:caption><image:title>The image shows a person filing their FBAR online through the Financial Crimes Enforcement Networks BSA EFiling System</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/blog/cross-border-partnership-tax-guidelines-for-appreciated-property</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Sep-24%20Contribution%20to%20Foreign%20Partnership.png</image:loc><image:caption>Sep-24 Contribution to Foreign Partnership</image:caption><image:title>Sep-24 Contribution to Foreign Partnership</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-08-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/form-709-instructions-a-comprehensive-guide-for-cross-border-individuals-and-their-families</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a comprehensive guide for crossborder individuals and their families navigating the complexities of crossborder gifting, specifically focu</image:caption><image:title>An image of a comprehensive guide for crossborder individuals and their families navigating the complexities of crossborder gifting, specifically focu</image:title></image:image><lastmod>2024-08-18</lastmod></url><url><loc>https://www.chiborder.com/es/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ko/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/hi/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20managing%20tax%20implications%20for%20crossborder%20living%20between%20Japan%20and%20the%20United%20States%2c%20focusing%20on%20tax%20treaties%2c%20dual%20taxation%2c%20an.jpeg</image:loc><image:caption>An image of a person managing tax implications for crossborder living between Japan and the United States, focusing on tax treaties, dual taxation, an</image:caption><image:title>An image of a person managing tax implications for crossborder living between Japan and the United States, focusing on tax treaties, dual taxation, an</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-08-07</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/es/contact</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/pfic-reporting-for-u.s.-investors-with-foreign-mutual-funds-tax-strategies-amp-compliance-guide</loc><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>image-png-May-30-2025-03-03-04-2998-PM</image:caption><image:title>image-png-May-30-2025-03-03-04-2998-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>image-png-May-31-2025-01-11-40-7314-AM</image:caption><image:title>image-png-May-31-2025-01-11-40-7314-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>image-png-May-31-2025-01-23-16-4553-AM</image:caption><image:title>image-png-May-31-2025-01-23-16-4553-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot 2025-05-30 095902</image:caption><image:title>Screenshot 2025-05-30 095902</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>image-png-May-31-2025-01-19-24-5318-AM</image:caption><image:title>image-png-May-31-2025-01-19-24-5318-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-22-37-8689-AM.png</image:loc><image:caption>image-png-May-31-2025-01-22-37-8689-AM</image:caption><image:title>image-png-May-31-2025-01-22-37-8689-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-20-22-4972-AM.png</image:loc><image:caption>image-png-May-31-2025-01-20-22-4972-AM</image:caption><image:title>image-png-May-31-2025-01-20-22-4972-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>image-png-May-31-2025-01-24-00-1501-AM</image:caption><image:title>image-png-May-31-2025-01-24-00-1501-AM</image:title></image:image><lastmod>2025-12-01</lastmod></url><url><loc>https://www.chiborder.com/blog/filing-form-1116-maximizing-your-foreign-tax-credit</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20a%20neatly%20organized%20workspace%20featuring%20a%20wooden%20desk%20adorned%20with%20a%20laptop%20displaying%20an%20open%20document%20titled%20Form%201116%20Maximizing%20Your%20Foreign%20Tax%20Credit%20Surrounding%20the%20laptop%20are%20various%20taxrelated%20materials%20including%20a%20stack%20of-1.jpeg</image:loc><image:caption>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:caption><image:title>The image depicts a neatly organized workspace featuring a wooden desk adorned with a laptop displaying an open document titled Form 1116 Maximizing Your Foreign Tax Credit Surrounding the laptop are various taxrelated materials including a stack of-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-05-11</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/us-gift-tax-filing-requirements-for-cross-border-individuals</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/This%20image%20shows%20a%20detailed%20guide%20on%20US%20Gift%20Tax%20Filing%20Requirements%20for%20Cross%20Border%20Individuals%2c%20including%20information%20on%20understanding%20the%20tax%2c%20who.jpeg</image:loc><image:caption>This image shows a detailed guide on US Gift Tax Filing Requirements for Cross Border Individuals, including information on understanding the tax, who</image:caption><image:title>This image shows a detailed guide on US Gift Tax Filing Requirements for Cross Border Individuals, including information on understanding the tax, who</image:title></image:image><lastmod>2024-08-19</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://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-13-2024-12-44-19-9875-AM.png</image:loc><image:caption>Master Presentation File-Oct-13-2024-12-44-19-9875-AM</image:caption><image:title>Master Presentation File-Oct-13-2024-12-44-19-9875-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-11-27</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E7%B1%B3%E5%9B%BD%E9%9B%A2%E8%84%B1%E7%A8%8E%E3%81%AE%E7%B4%94%E8%B3%87%E7%94%A3%E5%88%A4%E5%AE%9A%E3%81%AB%E3%81%8A%E3%81%91%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%E3%81%A8%E5%A4%96%E5%9B%BD%E5%B9%B4%E9%87%91%E3%81%AE%E6%89%B1%E3%81%84</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/U.S.%20Exit%20Tax%20and%20Foreign%20Pensions-1.png</image:loc><image:caption>U.S. Exit Tax and Foreign Pensions-1</image:caption><image:title>U.S. Exit Tax and Foreign Pensions-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-10-03</lastmod></url><url><loc>https://www.chiborder.com/fr/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20Form%20I407%20being%20filled%20out%20and%20submitted%2c%20with%20detailed%20instructions%20on%20how%20to%20relinquish%20Green%20Card%20status.jpeg</image:loc><image:caption>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:caption><image:title>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:title></image:image><lastmod>2024-07-29</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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/sEP-24%2083(B)%20.png</image:loc><image:caption>sEP-24 83(B) </image:caption><image:title>sEP-24 83(B) </image:title></image:image><lastmod>2024-09-26</lastmod></url><url><loc>https://www.chiborder.com/ko/blog/w-8ben-how-to-fill-out</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Essential%20to%20Obtain%20Lower%20Tax%20Rate%20on%20your%20US%20Soure%20Income%20(1200%20x%20628%20px).png</image:loc><image:caption>Essential to Obtain Lower Tax Rate on your US Soure Income (1200 x 628 px)</image:caption><image:title>Essential to Obtain Lower Tax Rate on your US Soure Income (1200 x 628 px)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/i-407-filing-date-clarification-when-does-u.s.-tax-residency-actually-end</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Sep%2027%2c%202025%2c%2006_55_51%20PM.png</image:loc><image:caption>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:caption><image:title>ChatGPT Image Sep 27, 2025, 06_55_51 PM</image:title></image:image><lastmod>2025-09-28</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20filling%20out%20tax%20forms%20and%20consulting%20with%20a%20tax%20professional.jpeg</image:loc><image:caption>An image of a person filling out tax forms and consulting with a tax professional</image:caption><image:title>An image of a person filling out tax forms and consulting with a tax professional</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/ko/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/blog/social-security-and-foreign-pensions-in-the-us-expatriation-net-worth-test</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/U.S.%20Exit%20Tax%20and%20Foreign%20Pensions.png</image:loc><image:caption>U.S. Exit Tax and Foreign Pensions</image:caption><image:title>U.S. Exit Tax and Foreign Pensions</image:title></image:image><lastmod>2026-10-02</lastmod></url><url><loc>https://www.chiborder.com/pl/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/boost-your-us-foreign-tax-credit-as-a-cross-border-pro</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Foreign%20Tax%20Credit%20(1).png</image:loc><image:caption>Foreign Tax Credit (1)</image:caption><image:title>Foreign Tax Credit (1)</image:title></image:image><lastmod>2025-07-15</lastmod></url><url><loc>https://www.chiborder.com/pl/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><lastmod>2026-06-23</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/blog_image_youtube_thumbnail%20(1).png</image:loc><image:caption>blog_image_youtube_thumbnail (1)</image:caption><image:title>blog_image_youtube_thumbnail (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-01-10</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/a-comprehensive-guide-to-streamlined-domestic-offshore-procedures</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/ko/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/pl/streamlined-expat-tax-compliance-services-chi-border-inc</loc><image:image><image:loc>https://www.chiborder.com/hubfs/2.png</image:loc><image:caption>2</image:caption><image:title>2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Streamlined%20Filing%206_23.jpg</image:loc><image:caption>Streamlined Filing 6_23</image:caption><image:title>Streamlined Filing 6_23</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-07-17</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-04-2024-08-57-14-0030-PM.png</image:loc><image:caption>Master Presentation File-Oct-04-2024-08-57-14-0030-PM</image:caption><image:title>Master Presentation File-Oct-04-2024-08-57-14-0030-PM</image:title></image:image><lastmod>2024-10-04</lastmod></url><url><loc>https://www.chiborder.com/migration/en/knowledge-base/kb-404</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><lastmod>2026-01-08</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20preparing%20and%20filing%20a%20delinquent%20FBAR%20submission%20with%20the%20IRS%2c%20accompanied%20by%20a%20tax%20professional%20providing%20guidance%20and%20advice.jpeg</image:loc><image:caption>An image of a person preparing and filing a delinquent FBAR submission with the IRS, accompanied by a tax professional providing guidance and advice</image:caption><image:title>An image of a person preparing and filing a delinquent FBAR submission with the IRS, accompanied by a tax professional providing guidance and advice</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-08-08</lastmod></url><url><loc>https://www.chiborder.com/migration/en/knowledge-base/kb-search-results</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-01-08</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/uncovering-irs-foreign-account-reporting</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI%20Border%20Inc..png</image:loc><image:caption>CHI Border Inc.</image:caption><image:title>CHI Border Inc.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/how-non-resident-workers-can-avoid-us-income-tax</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20diverse%20group%20of%20non-resident%20workers%20smiling%20and%20gathered%20around%20a%20table%20filled%20with%20tax%20documents%20and%20calculators..jpeg</image:loc><image:caption>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:caption><image:title>A diverse group of non-resident workers smiling and gathered around a table filled with tax documents and calculators.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20working%20on%20tax%20forms%20and%20paperwork%20related%20to%20US%20income%20tax%20for%20nonresident%20workers.jpeg</image:loc><image:caption>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:caption><image:title>An image of a person working on tax forms and paperwork related to US income tax for nonresident workers</image:title></image:image><lastmod>2024-06-26</lastmod></url><url><loc>https://www.chiborder.com/blog/streamline-your-offshore-compliance-with-sdop</loc><image:image><image:loc>https://www.chiborder.com/hubfs/SDOP%20blog%20image%20.png</image:loc><image:caption>SDOP blog image </image:caption><image:title>SDOP blog image </image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/ko/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:caption><image:title>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-27</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of an Asian person watches a scale, with one side labeled Willful and the other side labeled NonWillful, representing the critical distin</image:caption><image:title>An image of an Asian person watches a scale, with one side labeled Willful and the other side labeled NonWillful, representing the critical distin</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20Form%20I407%20being%20filled%20out%20and%20submitted%2c%20with%20detailed%20instructions%20on%20how%20to%20relinquish%20Green%20Card%20status.jpeg</image:loc><image:caption>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:caption><image:title>An image of a Form I407 being filled out and submitted, with detailed instructions on how to relinquish Green Card status</image:title></image:image><lastmod>2024-07-25</lastmod></url><url><loc>https://www.chiborder.com/fr/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><lastmod>2026-06-23</lastmod></url><url><loc>https://www.chiborder.com/blog/tax-strategies-for-american-asian-retiree-couples</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>The image features a serene landscape typical of an Asian countryside showcasing rolling green hills under a bright blue sky In the foreground a couple of older adults an American man and an Asian woman are seated on a wooden bench engaged in a thoug-1</image:caption><image:title>The image features a serene landscape typical of an Asian countryside showcasing rolling green hills under a bright blue sky In the foreground a couple of older adults an American man and an Asian woman are seated on a wooden bench engaged in a thoug-1</image:title></image:image><lastmod>2025-08-03</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20contributing%20property%20to%20a%20partnership%2c%20with%20IRS%20guidelines%20for%20nonrecognition%20of%20gain%20or%20loss%20being%20a%20key%20consideration.jpeg</image:loc><image:caption>The image is of a person contributing property to a partnership, with IRS guidelines for nonrecognition of gain or loss being a key consideration</image:caption><image:title>The image is of a person contributing property to a partnership, with IRS guidelines for nonrecognition of gain or loss being a key consideration</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/ko/pricing</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-08</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Dec-24-2024-04-19-57-5931-PM.png</image:loc><image:caption>Master Presentation File-Dec-24-2024-04-19-57-5931-PM</image:caption><image:title>Master Presentation File-Dec-24-2024-04-19-57-5931-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20map%20of%20the%20world%20with%20various%20routes%20highlighted%20in%20different%20colors%2c%20avoiding%20the%20United%20States..jpeg</image:loc><image:caption>A map of the world with various routes highlighted in different colors, avoiding the United States.</image:caption><image:title>A map of the world with various routes highlighted in different colors, avoiding the United States.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20is%20of%20a%20person%20exploring%20strategic%20avenues%20to%20legally%20avoid%20worldwide%20taxation%20in%20the%20US%20as%20an%20exempt%20individual%2c%20specifically%20focusing%20on%20t.jpeg</image:loc><image:caption>The image is of a person exploring strategic avenues to legally avoid worldwide taxation in the US as an exempt individual, specifically focusing on t</image:caption><image:title>The image is of a person exploring strategic avenues to legally avoid worldwide taxation in the US as an exempt individual, specifically focusing on t</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/ja/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-08-09</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20considering%20giving%20up%20their%20U.jpeg</image:loc><image:caption>An image of a person considering giving up their U</image:caption><image:title>An image of a person considering giving up their U</image:title></image:image><lastmod>2024-07-25</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20with%20dual%20Japanese%20and%20American%20citizenship%20facing%20legal%20and%20social%20challenges%2c%20as%20well%20as%20future%20prospects%2c%20is%20explored.jpeg</image:loc><image:caption>An image of a person with dual Japanese and American citizenship facing legal and social challenges, as well as future prospects, is explored</image:caption><image:title>An image of a person with dual Japanese and American citizenship facing legal and social challenges, as well as future prospects, is explored</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-08-01</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20preparing%20and%20filing%20a%20delinquent%20FBAR%20submission%20with%20the%20IRS%2c%20accompanied%20by%20a%20tax%20professional%20providing%20guidance%20and%20advice.jpeg</image:loc><image:caption>An image of a person preparing and filing a delinquent FBAR submission with the IRS, accompanied by a tax professional providing guidance and advice</image:caption><image:title>An image of a person preparing and filing a delinquent FBAR submission with the IRS, accompanied by a tax professional providing guidance and advice</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-08-08</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a person managing tax implications for living in both Japan and the US, discussing strategies to avoid unnecessary tax burdens</image:caption><image:title>An image of a person managing tax implications for living in both Japan and the US, discussing strategies to avoid unnecessary tax burdens</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-07-22</lastmod></url><url><loc>https://www.chiborder.com/blog/retiring-in-southern-italy-after-giving-up-a-u.s.-green-card-what-really-happens-to-your-social-security-pensions-and-investments</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20a%20serene%20coastal%20scene%20in%20Southern%20Italy%20showcasing%20the%20picturesque%20town%20of%20Lecce%20The%20warm%20afternoon%20sun%20casts%20a%20golden%20hue%20over%20quaint%20terracottaroofed%20buildings%20adorned%20with%20vibrant%20bougainvillea%20Cobblestone%20streets%20wind%20through%20t.png</image:loc><image:caption>The image depicts a serene coastal scene in Southern Italy showcasing the picturesque town of Lecce The warm afternoon sun casts a golden hue over quaint terracottaroofed buildings adorned with vibrant bougainvillea Cobblestone streets wind through t</image:caption><image:title>The image depicts a serene coastal scene in Southern Italy showcasing the picturesque town of Lecce The warm afternoon sun casts a golden hue over quaint terracottaroofed buildings adorned with vibrant bougainvillea Cobblestone streets wind through t</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/es/blog</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_blogging_re_kl0d.svg</image:loc><image:caption>undraw_blogging_re_kl0d</image:caption><image:title>undraw_blogging_re_kl0d</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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-green-card-status-impacts-your-tax-bill</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20Green%20Card%20filling%20out%20tax%20forms%20with%20a%20look%20of%20concentration%20on%20their%20face..jpeg</image:loc><image:caption>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:caption><image:title>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-14</lastmod></url><url><loc>https://www.chiborder.com/ko/</loc><image:image><image:loc>https://www.chiborder.com/hubfs/noun-strategy-6230728%20(2).svg</image:loc><image:caption>noun-strategy-6230728 (2)</image:caption><image:title>noun-strategy-6230728 (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-profit-6230714%20(1).svg</image:loc><image:caption>noun-profit-6230714 (1)</image:caption><image:title>noun-profit-6230714 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/noun-international-6230713%20(1).svg</image:loc><image:caption>noun-international-6230713 (1)</image:caption><image:title>noun-international-6230713 (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201%20(1)%20(1).webp</image:loc><image:caption>pexels-chait-goli-2083838 1 (1) (1)</image:caption><image:title>pexels-chait-goli-2083838 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-chait-goli-2083838%201.png</image:loc><image:caption>pexels-chait-goli-2083838 1</image:caption><image:title>pexels-chait-goli-2083838 1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-11-10</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://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of a comprehensive guide for crossborder individuals and their families navigating the complexities of crossborder gifting, specifically focu</image:caption><image:title>An image of a comprehensive guide for crossborder individuals and their families navigating the complexities of crossborder gifting, specifically focu</image:title></image:image><lastmod>2025-08-14</lastmod></url><url><loc>https://www.chiborder.com/pl/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><lastmod>2026-06-18</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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>The image features a sleek modern office setting adorned with large windows that allow natural light to pour in illuminating a stylish wooden conference table surrounded by ergonomic chairs On the table there are open documents showing tax guidelines-1</image:caption><image:title>The image features a sleek modern office setting adorned with large windows that allow natural light to pour in illuminating a stylish wooden conference table surrounded by ergonomic chairs On the table there are open documents showing tax guidelines-1</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-08-03</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://www.chiborder.com/hubfs/Master%20Presentation%20File-Mar-26-2025-02-19-25-2863-AM.png</image:loc><image:caption>Master Presentation File-Mar-26-2025-02-19-25-2863-AM</image:caption><image:title>Master Presentation File-Mar-26-2025-02-19-25-2863-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/undisclosed-foreign-bank-accounts-and-related-income-understanding-the-irs-criminal-investigation-in-vdp</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2025-06-14</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog/tax-strategies-for-american-asian-retiree-couples</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Tax%20Pitfalls%20(LinkedIn%20Post)%20(3).png</image:loc><image:caption>Tax Pitfalls (LinkedIn Post) (3)</image:caption><image:title>Tax Pitfalls (LinkedIn Post) (3)</image:title></image:image><lastmod>2024-06-06</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>isometric The image depicts a serious and professional meeting room with a large wooden conference table at the center Surrounding the table are sever</image:caption><image:title>isometric The image depicts a serious and professional meeting room with a large wooden conference table at the center Surrounding the table are sever</image:title></image:image><lastmod>2025-11-22</lastmod></url><url><loc>https://www.chiborder.com/es/blog/smart-strategies-to-lower-your-exit-tax-burden</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20reviewing%20financial%20documents%20and%20strategizing%20ways%20to%20lower%20their%20exit%20tax%20burden.jpeg</image:loc><image:caption>An image of a person reviewing financial documents and strategizing ways to lower their exit tax burden</image:caption><image:title>An image of a person reviewing financial documents and strategizing ways to lower their exit tax burden</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/de/success-story</loc><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(1).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (1)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/pexels-rdne-stock-project-5637572%201%20(1)%20(2).webp</image:loc><image:caption>pexels-rdne-stock-project-5637572 1 (1) (2)</image:caption><image:title>pexels-rdne-stock-project-5637572 1 (1) (2)</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/why-foreign-death-certificates-may-not-suffice-for-us-estates</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/US%20Citizen%20Death%20Abroad.png</image:loc><image:caption>US Citizen Death Abroad</image:caption><image:title>US Citizen Death Abroad</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-08-01</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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Oct-12-2024-01-10-18-4745-PM.png</image:loc><image:caption>Master Presentation File-Oct-12-2024-01-10-18-4745-PM</image:caption><image:title>Master Presentation File-Oct-12-2024-01-10-18-4745-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-10-12</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20discussing%20tax%20strategies%20for%20nonresidents%20in%20Japan%20after%20obtaining%20American%20citizenship.jpeg</image:loc><image:caption>An image of a person discussing tax strategies for nonresidents in Japan after obtaining American citizenship</image:caption><image:title>An image of a person discussing tax strategies for nonresidents in Japan after obtaining American citizenship</image:title></image:image><lastmod>2025-08-17</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/A%20person%20holding%20a%20Green%20Card%20filling%20out%20tax%20forms%20with%20a%20look%20of%20concentration%20on%20their%20face..jpeg</image:loc><image:caption>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:caption><image:title>A person holding a Green Card filling out tax forms with a look of concentration on their face.</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2024-06-06</lastmod></url><url><loc>https://www.chiborder.com/blog/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/chi-border-green-card-abandonment-5-steps.png</image:loc><image:caption>chi-border-green-card-abandonment-5-steps</image:caption><image:title>chi-border-green-card-abandonment-5-steps</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-01-24</lastmod></url><url><loc>https://www.chiborder.com/pt/career</loc><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_team_collaboration_re_ow29.svg</image:loc><image:caption>undraw_team_collaboration_re_ow29</image:caption><image:title>undraw_team_collaboration_re_ow29</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/blog/cfc-designation-and-foreign-person-stock-ownership-section-958b</loc><lastmod>2025-11-16</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/tax-strategies-for-american-asian-retiree-couples</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Tax%20Pitfalls%20(LinkedIn%20Post)%20(3).png</image:loc><image:caption>Tax Pitfalls (LinkedIn Post) (3)</image:caption><image:title>Tax Pitfalls (LinkedIn Post) (3)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-06-12</lastmod></url><url><loc>https://www.chiborder.com/ar/help</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-18</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/-%E8%A6%81%E6%B3%A8%E6%84%8F-%E3%82%A2%E3%83%A1%E3%83%AA%E3%82%AB%E5%9C%A8%E4%BD%8F%E3%81%AE%E6%97%A5%E6%9C%AC%E4%BA%BA%E3%81%B8%E6%97%A5%E6%9C%AC%E3%81%AE%E6%8A%95%E8%B3%87%E4%BF%A1%E8%A8%97%E3%81%8Cirs%E3%81%A7%E6%80%9D%E3%82%8F%E3%81%AC%E7%A8%8E%E5%8B%99%E5%95%8F%E9%A1%8C%E3%81%AB%E3%81%AA%E3%82%8B%E7%90%86%E7%94%B1</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Serene%20Financial%20Workspace%20with%20Greenery%20and%20Bookshelf.png</image:loc><image:caption>Serene Financial Workspace with Greenery and Bookshelf</image:caption><image:title>Serene Financial Workspace with Greenery and Bookshelf</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-06-26</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://www.chiborder.com/hubfs/image-png-May-30-2025-03-03-04-2998-PM.png</image:loc><image:caption>image-png-May-30-2025-03-03-04-2998-PM</image:caption><image:title>image-png-May-30-2025-03-03-04-2998-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-19-24-5318-AM.png</image:loc><image:caption>image-png-May-31-2025-01-19-24-5318-AM</image:caption><image:title>image-png-May-31-2025-01-19-24-5318-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-24-00-1501-AM.png</image:loc><image:caption>image-png-May-31-2025-01-24-00-1501-AM</image:caption><image:title>image-png-May-31-2025-01-24-00-1501-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-11-40-7314-AM.png</image:loc><image:caption>image-png-May-31-2025-01-11-40-7314-AM</image:caption><image:title>image-png-May-31-2025-01-11-40-7314-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-23-16-4553-AM.png</image:loc><image:caption>image-png-May-31-2025-01-23-16-4553-AM</image:caption><image:title>image-png-May-31-2025-01-23-16-4553-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-20-22-4972-AM.png</image:loc><image:caption>image-png-May-31-2025-01-20-22-4972-AM</image:caption><image:title>image-png-May-31-2025-01-20-22-4972-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/image-png-May-31-2025-01-22-37-8689-AM.png</image:loc><image:caption>image-png-May-31-2025-01-22-37-8689-AM</image:caption><image:title>image-png-May-31-2025-01-22-37-8689-AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Screenshot%202025-05-30%20095902.png</image:loc><image:caption>Screenshot 2025-05-30 095902</image:caption><image:title>Screenshot 2025-05-30 095902</image:title></image:image><lastmod>2025-08-15</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/slash-your-irs-penalties-fbar-violation-tips</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Generated%20Blog%20Post%20Images/foreign%20financial%20accounts%20statements%20sitting%20on%20the%20desk.%20with%20foreign%20language.jpeg</image:loc><image:caption>foreign financial accounts statements sitting on the desk. with foreign language</image:caption><image:title>foreign financial accounts statements sitting on the desk. with foreign language</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>An image of navigating the complexities of FBAR violations and strategies to reduce IRS penalties, with emphasis on understanding requirements, penalt</image:caption><image:title>An image of navigating the complexities of FBAR violations and strategies to reduce IRS penalties, with emphasis on understanding requirements, penalt</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/how-dual-citizenship-could-reshape-cross-border-individuals-taxes-us-and-japan</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20person%20holding%20both%20a%20US%20and%20Japanese%20passport%2c%20surrounded%20by%20documents%20related%20to%20tax%20obligations%20and%20citizenship%20laws%20for%20both%20countri.jpeg</image:loc><image:caption>An image of a person holding both a US and Japanese passport, surrounded by documents related to tax obligations and citizenship laws for both countri</image:caption><image:title>An image of a person holding both a US and Japanese passport, surrounded by documents related to tax obligations and citizenship laws for both countri</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2025-07-07</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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>The image is of a comprehensive guide providing essential tips to help crossborder individuals and their families stay compliant with FATCA regulation</image:caption><image:title>The image is of a comprehensive guide providing essential tips to help crossborder individuals and their families stay compliant with FATCA regulation</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><lastmod>2024-08-12</lastmod></url><url><loc>https://www.chiborder.com/fr/faq</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-07-17</lastmod></url><url><loc>https://www.chiborder.com/zh-cn/blog</loc><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_blogging_re_kl0d.svg</image:loc><image:caption>undraw_blogging_re_kl0d</image:caption><image:title>undraw_blogging_re_kl0d</image:title></image:image><lastmod>2026-08-01</lastmod></url><url><loc>https://www.chiborder.com/pl/services</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Blue%20Circles%20with%20Text%20Lines%20on%20White%20Background.png</image:loc><image:caption>Blue Circles with Text Lines on White Background</image:caption><image:title>Blue Circles with Text Lines on White Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_online_payments_re_y8f2.svg</image:loc><image:caption>undraw_online_payments_re_y8f2</image:caption><image:title>undraw_online_payments_re_y8f2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy-house_an72.svg</image:loc><image:caption>undraw_buy-house_an72</image:caption><image:title>undraw_buy-house_an72</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_filing_system_re_56h6.svg</image:loc><image:caption>undraw_filing_system_re_56h6</image:caption><image:title>undraw_filing_system_re_56h6</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_buy_house_re_8xq7.svg</image:loc><image:caption>undraw_buy_house_re_8xq7</image:caption><image:title>undraw_buy_house_re_8xq7</image:title></image:image><lastmod>2026-06-17</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/form%20I407-1.jpeg</image:loc><image:caption>form I407-1</image:caption><image:title>form I407-1</image:title></image:image><lastmod>2025-10-14</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://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_2.jpg</image:loc><image:caption>Koh_Fujimoto_2</image:caption><image:title>Koh_Fujimoto_2</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20shows%20a%20family%20inheriting%20a%20vacation%20home%20from%20a%20deceased%20relative%2c%20with%20the%20propertys%20market%20value%20being%20significantly%20higher%20than%20the%20ori.jpeg</image:loc><image:caption>The image shows a family inheriting a vacation home from a deceased relative, with the propertys market value being significantly higher than the ori</image:caption><image:title>The image shows a family inheriting a vacation home from a deceased relative, with the propertys market value being significantly higher than the ori</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2024-09-06</lastmod></url><url><loc>https://www.chiborder.com/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://www.chiborder.com/hubfs/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://www.chiborder.com/hubfs/Jan-26%203%20Minuts%20of%20Steps%20of%20Abandoning%20Green%20Card%20JPN.png</image:loc><image:caption>Jan-26 3 Minuts of Steps of Abandoning Green Card JPN</image:caption><image:title>Jan-26 3 Minuts of Steps of Abandoning Green Card JPN</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><lastmod>2026-02-02</lastmod></url><url><loc>https://www.chiborder.com/ja/blog/%E5%B8%B0%E5%9B%BD-%E7%A7%BB%E4%BD%8F%E5%BE%8C%E3%81%AB-%E5%8F%A3%E5%BA%A7%E3%81%8C%E4%BD%BF%E3%81%88%E3%81%AA%E3%81%84-%E3%82%92%E9%98%B2%E3%81%90-%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%E8%80%85%E3%81%AE%E9%8A%80%E8%A1%8C%E5%8F%A3%E5%BA%A7%E5%AF%BE%E7%AD%96</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Aug%2027%2c%202026%2c%2009_51_17%20AM.png</image:loc><image:caption>ChatGPT Image Aug 27, 2026, 09_51_17 AM</image:caption><image:title>ChatGPT Image Aug 27, 2026, 09_51_17 AM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2026-08-27</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://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Apr-05-2025-09-48-39-8484-PM.png</image:loc><image:caption>Master Presentation File-Apr-05-2025-09-48-39-8484-PM</image:caption><image:title>Master Presentation File-Apr-05-2025-09-48-39-8484-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-04-05</lastmod></url><url><loc>https://www.chiborder.com/migration/ja/knowledge-base/kb-search-results</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Chi_Border_Logo_Horz%20(2).jpg</image:loc><image:caption>Chi_Border_Logo_Horz (2)</image:caption><image:title>Chi_Border_Logo_Horz (2)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/navigating-built-in-loss-limitations-for-non-us-investors-in-us-corporate-formation</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Corporate%20Logo/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/362(e)((1)(A).png</image:loc><image:caption>362(e)((1)(A)</image:caption><image:title>362(e)((1)(A)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/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/how-it-works</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Subtle%20Blue%20Shapes%20Over%20Light%20Grey%20Background.png</image:loc><image:caption>Subtle Blue Shapes Over Light Grey Background</image:caption><image:title>Subtle Blue Shapes Over Light Grey Background</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_date_picker_re_r0p8.svg</image:loc><image:caption>undraw_date_picker_re_r0p8</image:caption><image:title>undraw_date_picker_re_r0p8</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_agreement_re_d4dv.svg</image:loc><image:caption>undraw_agreement_re_d4dv</image:caption><image:title>undraw_agreement_re_d4dv</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/undraw_meeting_re_i53h.svg</image:loc><image:caption>undraw_meeting_re_i53h</image:caption><image:title>undraw_meeting_re_i53h</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2026-06-23</lastmod></url><url><loc>https://www.chiborder.com/hi/strategic-cross-border-tax-planning-for-u.s.-expats-chi-border</loc><image:image><image:loc>https://www.chiborder.com/hubfs/AdobeStock_289031529.jpeg</image:loc><image:caption>AdobeStock_289031529</image:caption><image:title>AdobeStock_289031529</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/ChatGPT%20Image%20Jul%2017%2c%202026%2c%2001_04_19%20PM.png</image:loc><image:caption>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:caption><image:title>ChatGPT Image Jul 17, 2026, 01_04_19 PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Gemini_Generated_Image_otdjvotdjvotdjvo.png</image:loc><image:caption>Gemini_Generated_Image_otdjvotdjvotdjvo</image:caption><image:title>Gemini_Generated_Image_otdjvotdjvotdjvo</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/Strategy%20Session%20for%20International%20Financial%20Planning.png</image:loc><image:caption>Strategy Session for International Financial Planning</image:caption><image:title>Strategy Session for International Financial Planning</image:title></image:image><lastmod>2026-07-22</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://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/An%20image%20of%20a%20guidebook%20cover%20titled%20CrossBorder%20Living%20Tax%20Guide%20Tax%20Considerations%20for%20Dual%20Residency%20in%20the%20US%20and%20Japan%20with%20the%20authors%20name%2c.jpeg</image:loc><image:caption>An image of a guidebook cover titled CrossBorder Living Tax Guide Tax Considerations for Dual Residency in the US and Japan with the authors name,</image:caption><image:title>An image of a guidebook cover titled CrossBorder Living Tax Guide Tax Considerations for Dual Residency in the US and Japan with the authors name,</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><lastmod>2025-07-08</lastmod></url><url><loc>https://www.chiborder.com/blog/can-you-continue-receiving-and-how-are-you-taxed-on-u.s.-social-security-benefits-abroad</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/AI-Generated%20Media/Images/The%20image%20depicts%20a%20detailed%20flowchart%20illustrating%20the%20decisionmaking%20process%20for%20nonUS%20citizens%20regarding%20US%20Social%20Security%20benefits%20when%20moving%20abroad%20The%20flowchart%20is%20divided%20into%20five%20distinct%20steps%20each%20represented%20by%20colorful%20boxes%20with%20arrow.png</image:loc><image:caption>The image depicts a detailed flowchart illustrating the decisionmaking process for nonUS citizens regarding US Social Security benefits when moving abroad The flowchart is divided into five distinct steps each represented by colorful boxes with arrow</image:caption><image:title>The image depicts a detailed flowchart illustrating the decisionmaking process for nonUS citizens regarding US Social Security benefits when moving abroad The flowchart is divided into five distinct steps each represented by colorful boxes with arrow</image:title></image:image><lastmod>2025-08-30</lastmod></url><url><loc>https://www.chiborder.com/blog/determining-a-partners-basis-in-a-partnership-with-recourse-liability</loc><image:image><image:loc>https://www.chiborder.com/hubfs/Koh_Fujimoto_3.jpg</image:loc><image:caption>Koh_Fujimoto_3</image:caption><image:title>Koh_Fujimoto_3</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Master%20Presentation%20File-Sep-27-2024-08-50-41-4041-PM.png</image:loc><image:caption>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:caption><image:title>Master Presentation File-Sep-27-2024-08-50-41-4041-PM</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/CHI_Border_Logo-1-%20(1).svg</image:loc><image:caption>CHI_Border_Logo-1- (1)</image:caption><image:title>CHI_Border_Logo-1- (1)</image:title></image:image><image:image><image:loc>https://www.chiborder.com/hubfs/Group.png</image:loc><image:caption>Group</image:caption><image:title>Group</image:title></image:image><lastmod>2024-09-27</lastmod></url></urlset>