Residency is a question of fact, not of citizenship or visa. These guides explain the tests each country applies, how ties are weighed when the facts point both ways, what changes on the day you arrive or leave, and why a residency certificate from one country is evidence rather than proof for the other.
Residency & Status — 3 in-depth guides
Do Dual Citizens Pay Taxes in Both Countries
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.
Do I Have to Report Dual Citizenship
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.
Do Green Card Holders Living Abroad Have to File Taxes
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.
Other topics NRI & India, Foreign Income Basics, Tax Treaties, Estates, Gifts & Trusts, Working Across Borders.
Cross-border situations we are engaged for
Work-visa holder's tax residence determined apart from immigration status
A Canadian working in the United States on a work visa needed their tax residence determined separately from their immigration status before either return was prepared for the year. We reviewed the residence tests independently of the visa itself and confirmed the position each return needed to reflect.
Infant emigrant's continuing US filing obligation and open years established
A person who left the United States as an infant and had never filed discovered the citizenship-based filing obligation had continued the entire time and needed the open years established. We reviewed the client's history, confirmed which years remained open, and set out the filing that would bring the position current.
Cross-border trust's filing duties assigned before it was settled
A family settling a trust with members in two countries needed to determine upfront who among the trust, the settlor and the beneficiary carried which filing duty. We reviewed the proposed structure and assigned each party's obligation before the trust was actually settled.
A Canadian Working in the US on a Work Visa
Immigration status and tax residence are different tests, and a visa says nothing about which country taxes the salary. The file fixes residence, applies the employment article, and sequences the two returns so the credit lands where it is usable.
Read how this one runsNever Filed a US Return — and Only Just Found Out
Born in the United States, left as an infant, and told by a bank that the returns were owed all along. The work is sequencing: establish which years are actually open, choose the catch-up route on the facts rather than filing quietly, and claim the exclusions and credits that were never taken.
Read how this one runsA Family Trust Abroad With Reporting on Both Sides
A trust settled in one country and a beneficiary living in another produces reporting for the trust, the settlor and the beneficiary, on different forms and different dates. The engagement maps who files what before anything is prepared.
Read how this one runsA US LLC Owned From Canada
The two countries classify the vehicle differently, so relief that ought to apply frequently does not and the same profit can be taxed in both hands. The engagement examines whether the structure can be changed and what the change itself costs.
Read how this one runsA US Filer Married to Someone Outside the System
Electing to treat a non-resident spouse as a US filer buys joint rates and brings that spouse's worldwide income and foreign accounts into the return. The election is easy to make and hard to revoke, so both positions are modelled first.
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
Cross-border tax for sellers shipping worldwide: marketplace withholding, foreign registrations and inventory nexus handled before they become audits.
Marketplaces withhold, remit and report in their own right, so the tax position of a single sale is decided by where the stock sat, where the buyer was and which platform collected — not by where the company is registered. We reconcile the platform's own filings against the returns before either is submitted.
- 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
- 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
