Cross-border Taxation

Starting September 30, 2025, the U.S. Internal Revenue Service (IRS) will begin phasing out paper refund checks, ushering taxpayers into a new era of electronic refund payments. The goal of this reform is clear: to improve refund efficiency, reduce processing costs, and enhance payment security. For taxpayers, this not only means receiving refunds faster but also reflects the government’s ongoing efforts to modernize digital services. Although paper refund checks have been us

The One Big Beautiful Bill Act (OBBBA) introduced numerous tax reduction measures. Some are extensions of President Trump's previous tax...

For U.S. citizens residing in Taiwan who have not filed U.S. tax returns or reported foreign financial accounts (such as Taiwan bank...

During the U.S. tax season, parents who are taxpayers not only need to file their own tax return but also consider whether their children...

In the U.S., it is common for homeowners to rent out part of their property while using the rest for personal purposes. For example, a...

U.S. Real Estate Investments and Rental Income Taxation  U.S. real estate has long been a favored investment option for many investors as...

Calculation of Rental Income in Taiwan The method for calculating taxable rental income differs significantly between Taiwan and the...

U.S. citizens in Taiwan who sell real estate may face double taxation. Taiwan and the U.S. have different methods for calculating taxable...

According to U.S. tax regulations, U.S. employers are required to issue a W-2 form to employees each year for reporting salary income....