Tax Insights
Navigate tax complexity, one insight at a time.
Articles on international tax, compliance, planning — curated for sophisticated taxpayers.
US → UK: Complete Tax Guide for Americans Moving to Britain
Americans in the UK file two full returns every year and rely on foreign tax credits — not the treaty saving clause — to escape double taxation. A corridor hub covering residency, FEIE vs FTC, FBAR, FATCA, and the ISA/PFIC trap.
By White Owl Team
US → Canada: Tax Guide for Americans Living in Canada
The US-Canada Tax Convention is the most integrated bilateral treaty the US has with any major partner. A corridor hub covering residency, RRSP/TFSA/RESP treatment, totalization, and FBAR/FATCA for Americans in Canada.
By White Owl Team
US → France: American Expat Tax Guide for Living in France
France is a high-tax country with one of the most expat-friendly US treaties. A corridor hub covering residency under CGI Article 4 B, CSG/CRDS creditability, the assurance vie PFIC trap, and IFI real-estate wealth tax.
By White Owl Team
US Expat Filing UK Taxes: HMRC, Self-Assessment & Treaty Benefits
Most Americans in the UK need HMRC Self-Assessment in addition to Form 1040. Registration, the SA100 and its supplementary pages, the two-tax-year mismatch, and how to sequence your US return to line up with finalized UK figures.
By White Owl Team
ISA and PFIC Rules: Why UK Investments Cost Americans Extra Tax
UK retail funds inside a Stocks and Shares ISA are PFICs under IRC §1297 — tax-free to HMRC, brutally taxed by the IRS under §1291. Why the trap exists and what Americans should hold instead.
By White Owl Team
FBAR Catch-Up for Americans in the UK: Streamlined Filing Guide
Streamlined Foreign Offshore Procedures let non-willful Americans in the UK catch up on years of unfiled FBARs and Form 8938s with no Title 26 or FBAR penalties. The package, the non-willful standard, and the mistakes that void it.
By White Owl Team
RRSP for US Citizens in Canada: Cross-Border Retirement Planning
US citizens in Canada get automatic US deferral on RRSP inside-the-plan growth under Rev. Proc. 2014-55 — no Form 8891, no annual income inclusion. Contribution strategy, cross-border withholding, and the TFSA trap to avoid.
By White Owl Team
US-Canada Tax Treaty: Key Provisions for Americans in Canada
The US-Canada Tax Convention runs to over 30 articles and five protocols. Saving clause exceptions under Article XXIX(3), Article XVIII on pensions and Social Security, and the resourcing mechanics of Article XXIV.
By White Owl Team
US State Domicile: How to (Legally) Stop Paying State Tax When Moving Abroad
Federal tax follows you abroad; state tax does not have to. Residency vs domicile, sticky states vs clean states, the documentation checklist that survives a state audit, and why timing matters.
By White Owl Team
FBAR vs FATCA: The Differences Every US Expat Must Know (2025)
FBAR and Form 8938 overlap but live in different legal universes. Statutes, agencies, thresholds, reportable assets, and the penalty regime — plus why an unfiled Form 8938 tolls the statute of limitations on your entire Form 1040.
By White Owl Team