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Information Exchange Provisions under the New Taiwan–Singapore Tax Treaty — Practical Alerts for Those Who Have Not Reported Overseas Income or CFC Income
Taiwan and Singapore signed the AGREEMENT BETWEEN THE TAIPEI REPRESENTATIVE OFFICE IN SINGAPORE AND THE SINGAPORE TRADE OFFICE IN TAIPEI FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE (the “NEW TREATY”) on December 31, 2025, which entered into force on February 13, 2026. More than forty years have passed since the signing of the original agreement on December 31, 1981. In addition to adjusting the alloca
1 day ago4 min read
Regulatory Changes in Osaka's Minpaku Market: What's Next for Investors?
Over the past decade, Osaka has been widely regarded as a hotspot for minpaku (short-term rental) investment in Japan. The special-zone minpaku framework allowed year-round operation, enabling short-term rentals to function not only as a cash-flow-generating business but also as a tool for asset allocation. Amid growing tourism demand and the return of international travelers, substantial capital flowed into the sector, and residential properties were increasingly repositione
Feb 53 min read
What Tax Issues May U.S. Citizens of Taiwanese Origin Face When Investing in Taiwan-Based Funds?
As more and more Taiwanese individuals hold U.S. citizenship or U.S. permanent resident status, the U.S. tax treatment of overseas investments has become an increasingly important—yet often overlooked—issue. This is particularly true when investing in Taiwan-based funds, which may appear straightforward and reasonable under Taiwan's tax system, but can become highly complex and even punitive under U.S. tax law. The U.S. Tax Classification of Taiwan Funds: PFIC For most U.S.
Jan 283 min read
Is It Really More Advantageous to Invest in Japanese Real Estate Through a Company?
In recent years, as overseas real estate investment and cross-border asset allocation have become increasingly common, one of the first questions many investors ask when planning to invest in Japan is: “Should I first set up a company in Japan?” From a procedural standpoint, establishing a company in Japan is not particularly difficult. With the assistance of a judicial scrivener, company registration, preparation of articles of incorporation, and even bank account opening ca
Dec 25, 20254 min read
IRS Refunds to Go Fully Digital
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
Oct 23, 20252 min read
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