Latest cross-border tax guides
How to claim the foreign tax credit in Canada, the US and India: which taxes qualify, why the credit is capped, and where it goes on the return.
What the foreign earned income exclusion covers, who qualifies under the two tests, what it is worth in 2026, and the four things it quietly costs you.
Double taxation has two forms — two countries taxing one person, or a company then its shareholder. Which remedy applies to which, and why treaties only fix one.
What a tax treaty is, which countries have one with Canada, the US and India, what a treaty benefit actually means, and how to claim it before a payer withholds too much.
The honest answer for Canada, the US, the UK and India. No foreign-income exemption exists — here is what actually reduces the tax, and the reporting thresholds people confuse with exemptions.
US citizens abroad file for life — and most owe little or nothing once the relief is claimed. Who is caught, what gets filed, when expats genuinely owe, and the way back if you never filed.
A walkthrough of Form 1116 itself. When it is required, when the shortcut applies and what it costs, how each part computes the credit, and the eight entries that go wrong most often.
The full workflow. The documents nobody sends you, currency conversion the CRA expects, where each income type goes, both credits, the T1135 — and the 1040 side for dual filers.
Yes — and this is the lookup page for the whole chain. Which countries have treaties with Canada, the US and the UK, the famous gaps like US–Brazil, and what changes when no treaty exists.
What is transfer pricing in accounting. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
Do dual citizens pay taxes in both countries. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
A practitioner's guide to what is DTAA. The rule that decides it, the claims that make it real, and the quick answers to every version of the question.
What states have an exit tax — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
What is a dual status alien spouse — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
Are taxes higher in Canada or UK. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
What is expatriate tax. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
A practitioner's guide to do you pay taxes if you work overseas: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
A practitioner's guide to do I have to report dual citizenship: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
A practitioner's guide to what are remittances. The rule that decides it, the claims that make it real, and the quick answers to every version of the question.
What does tax remittance mean — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
What is cross border tax — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
A practitioner's guide to what is GILTI income. The rule that decides it, the claims that make it real, and the quick answers to every version of the question.
A practitioner's guide to how are US dividends taxed in Canada: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
Do americans pay more taxes than canadians — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
When do expats have to file taxes. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
What is international tax. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
A practitioner's guide to is Canadian income taxable in the US: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
Do expats get social security — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
How to claim tcs refund on foreign remittance — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
What is specified foreign property for t1135 — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
Do I owe state income tax if I live abroad. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
What is oecd pillar 1. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
A practitioner's guide to do I have to pay tax on overseas property sale: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
What is us withholding tax on dividends — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
Is foreign remittance taxable in India. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
A practitioner's guide to does dual citizenship affect social security benefits: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
How to calculate gilti inclusion — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
A practitioner's guide to is dividend income taxable in India for NRI: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
How elite families manage cross-border inheritance complexities — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
A practitioner's guide to how much money can I receive from abroad tax free: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
A practitioner's guide to do Canadian companies have to pay US sales tax: the rule that decides it, the claims that make it real, and the quick answers to every version of the question.
What is beps oecd — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
Do green card holders living abroad have to file taxes. How it actually works, what the relief requires, and the mistakes that cost the most — answered properly rather than guessed.
Do canadians pay capital gains on us property — the mechanism, the paperwork sequence, and the errors we correct most often, with every variant of the question answered in one guide.
Cross-border situations we are engaged for
First-time reader's cross-border question matched to the right guide on the blog
A reader searching for an answer to a specific cross-border question needed their situation matched to the right guide among the blog's many articles rather than the closest-sounding title. We reviewed the reader's actual question and directed them to the guide that addressed their specific circumstances.
Recurring reader's related questions answered across a connected set of guides
A reader whose situation touched several related questions needed to work through a connected set of guides rather than a single article that covered only part of their circumstances. We identified the full set of guides relevant to the reader's situation and confirmed the order that made sense to read them in.
Category browser's practice-area guides consolidated into one reading path
A reader exploring one practice area across several guides needed a consolidated reading path through the category's articles rather than discovering each one separately through search. We reviewed the category's guides and set out the reading path that built understanding in the right order.
Accounts Reported Late When the Income Already Was
Where the income was on the return and only the account report was missed, a narrow route allows late filing with a reason attached. It is open only while no income is unreported and no examination has begun, which is why it is checked first.
Read how this one runsA Home Kept in Canada After the Move Abroad
A dwelling left available is the tie the CRA weighs most heavily, and its treatment differs depending on whether it is rented at arm's length. The file settles the residence position first and the rental reporting second.
Read how this one runsGains on Indian Shares Held From Abroad
Holding period and instrument decide the character of the gain, and the deduction at source applies before any of that is considered. The return is where the position is corrected.
Read how this one runsPaying a Beneficiary Who Lives Abroad
Distributions to a non-resident beneficiary carry withholding and a designation that decides its rate. Getting the designation right before the payment avoids recovering the difference through a return afterwards.
Read how this one runsA Company That Needed a Resident on Its Board
Several jurisdictions require a locally resident director before a company can be registered or keep its filings current. The requirement is structural and is settled at incorporation rather than discovered at the first annual return.
Read how this one runsAll case studies — every published engagement in one place.
Core International & Cross-Border Tax Services
Strategy and compliance for income, assets and families spread across borders.
Industries & Client Types We Serve Worldwide
- Foreign VAT / GST / sales tax registrations
- Marketplace withholding reviews
- Inventory nexus & PE analysis
- Multi-currency books reconciled
- Cross-border revenue sourcing & withholding
- IP structuring with real substance
- Equity for cross-border teams
- U.S. expansion: entity & PE setup
- Reg 105 / 102 waivers
- Permanent establishment risk
- Partner mobility planning
- Cross-border withholding recovery
- Section 216 rental returns
- FIRPTA withholding recovery
- Section 116 clearance
- Treaty credit optimization
- Transfer pricing documentation (s.247)
- Customs value vs transfer price
- Foreign affiliate reporting (T1134)
- Country-by-country reporting
- Reg 105 & U.S. CWA agreements
- Multi-state & country calendars
- Touring income allocation
- Royalty & image-rights withholding
Working from anywhere doesn't mean taxed nowhere: residency defaults, employer payroll exposure and treaty relief decide where income actually lands.
Working from another country does not by itself end tax residence in the one you left, and it can start one where you are sitting. Day counts, ties, the employer's own exposure and the treaty tie-breaker all point at the same question, and the year you move is the year it has to be answered on paper.
- Residency analysis before moving
- Employer payroll exposure
- Totalization & social security
- Foreign tax credits
- Treaty access & PPT reviews
- FAPI & surplus computations
- Withholding-efficient routing
- Governance & substance
