Offshore Tax with HTJ.tax

One Big Beautiful Bill Act Aligns U.S. International Tax Rate with Global Norms

07 Oct 2025

Contributed by Lukas

The One Big Beautiful Bill Act (OBBBA) represents one of the most significant shifts in U.S. international tax policy since the 2017 Tax Cuts and Jobs...

One Big Beautiful Bill Act (OBBBA) - No More Uncontrolled Downward Attribution?

06 Oct 2025

Contributed by Lukas

When the Tax Cuts and Jobs Act (TCJA) repealed section 958(b)(4) back in 2017, it unleashed chaos across the cross-border tax landscape. The repeal al...

One Big Beautiful Bill Act (OBBBA) - From GILTI to NCTI

05 Oct 2025

Contributed by Lukas

The One Big Beautiful Bill Act (OBBBA) quietly rewrote one of the most consequential areas of U.S. international tax — rebranding GILTI (Global Inta...

Millionaire Flight Narrative

04 Oct 2025

Contributed by Lukas

In 2024, headlines screamed of a millionaire “exodus” from the UK and other countries—10,900+ news pieces carried the story. The supposed flight...

How Advisors Protect Themselves by Informing Clients

03 Oct 2025

Contributed by Lukas

When does technical advice cross into criminal risk—and how can advisors protect themselves?If an advisor tells a U.S. client:“Yes, Svalbard’s u...

Advisor Liability Under FATCA

02 Oct 2025

Contributed by Lukas

Can an advisor get into trouble for giving technically true—but incomplete—advice? Under FATCA, the answer is yes.Take the example of Svalbard. No...

Is It Illegal to Avoid FATCA?

01 Oct 2025

Contributed by Lukas

Owning foreign accounts or assets isn’t illegal, and it’s not inherently unlawful to fall outside FATCA’s scope. The real issue is knowing what ...

What Is an Expanded Affiliated Group (EAG) in FATCA

30 Sep 2025

Contributed by Lukas

An Expanded Affiliated Group (EAG) is defined under Code section 1504(a) and Treas. Reg. §1.1471-5(i). It generally means one or more chains of entit...

CRS vs FATCA: Open Loopholes

29 Sep 2025

Contributed by Lukas

Between 2017 and 2019, the OECD published FAQs and addendums to CRS to close loopholes—such as residence by investment, broad-based retirement plans...

Non-Participating Financial Institutions - FATCA vs CRS

28 Sep 2025

Contributed by Lukas

CRS and FATCA treat non-participating institutions very differently. Under CRS, non-participating Investment Entities are classified as Passive NFEs, ...

The Major Flaw in CRS and FATCA

27 Sep 2025

Contributed by Lukas

Financial institutions do not report on account holders that are themselves financial institutions. This enables chains of entities, with each level c...

UAE Foundations

26 Sep 2025

Contributed by Lukas

The UAE has become a leading hub for Foundations, especially in DIFC, ADGM, and RAK ICC. These structures blend trust-like asset protection with compa...

UK Trust Structures - Privacy and Asset Protection

25 Sep 2025

Contributed by Lukas

UK trust structures offer unique privacy and asset protection benefits. Unlike the FATF model, the UK relies on the Person of Significant Control (PSC...

The Legal Test for a Sham Trust

24 Sep 2025

Contributed by Lukas

A sham trust occurs when a trust exists on paper but is not intended to operate genuinely. Key indicators include the settlor retaining excessive cont...

Offshore Financial Centers - 4 Take-aways

23 Sep 2025

Contributed by Lukas

Offshore jurisdictions remain an important part of global finance, offering tax efficiency, privacy, and asset protection. But evaluating them require...

Ranking Offshore Jurisdictions: Criteria and Realities

22 Sep 2025

Contributed by Lukas

Offshore jurisdictions are often associated with secrecy and tax advantages—but the reality is more nuanced. These countries and territories provide...

The Global Financial Centres Index (GFCI)

21 Sep 2025

Contributed by Lukas

The Global Financial Centres Index (GFCI) is one of the most influential benchmarks for evaluating financial hubs worldwide. GFCI 37 ranked 119 centre...

Comparing the New Zealand Foreign Tax Exempt Trust

20 Sep 2025

Contributed by Lukas

New Zealand’s tax system treats trusts according to the residence of the settlor. Under section CW 54 of the Income Tax Act 2007, resident trustees ...

Getting a Madagascar Residence Permit? - Avoid Shortcuts in Legal Processes

19 Sep 2025

Contributed by Lukas

When applying for a residence permit in Madagascar, avoid shortcuts that could cost you time and money. Always start with official government sources ...

Banking in Madagascar Overview

18 Sep 2025

Contributed by Lukas

Madagascar’s banking sector is small but highly concentrated. Of the 13 commercial banks, 11 are subsidiaries of foreign institutions, with four ban...

Madagascar – Social Charges

17 Sep 2025

Contributed by Lukas

In Madagascar, the Caisse Nationale de Prévoyance Sociale (CNaPS) oversees social security contributions for both private and public sector employees...

Personal Income Tax in Madagascar

16 Sep 2025

Contributed by Lukas

Madagascar does not use a progressive income tax system like many Western countries. Instead, it relies on withholding and presumptive taxes. Employee...

VAT in Madagascar Explained

15 Sep 2025

Contributed by Lukas

Episode Description:VAT—known locally as Taxe sur la Valeur Ajoutée (TVA)—is one of the most important indirect taxes in Madagascar. In this epis...

Corporate Income Tax in Madagascar

14 Sep 2025

Contributed by Lukas

Understanding Madagascar’s corporate tax framework is essential for both local entrepreneurs and international investors. In this episode, we break ...

Compliance Rules for SA Entities in Madagascar

13 Sep 2025

Contributed by Lukas

Operating a Société Anonyme (SA) in Madagascar comes with a comprehensive compliance framework. In this episode, we break down the legal, financial,...

SA vs. SARL in Madagascar: Key Differences

12 Sep 2025

Contributed by Lukas

Choosing the right business structure in Madagascar can make a huge difference for growth, liability, and compliance. In this episode, we compare SARL...

SARL, SA, and Civil Companies in Madagascar

11 Sep 2025

Contributed by Lukas

Starting a business in Madagascar begins with choosing the right legal structure. In this episode, we break down the three most common company types—...

Investor Visa Madagascar: Key Tips from an Accountant

10 Sep 2025

Contributed by Lukas

Applying for Madagascar’s investor visa is just the first step—staying compliant with local regulations is where many expats face their biggest ch...

Helping Foreigners Do Business in Madagascar

09 Sep 2025

Contributed by Lukas

Doing business in Madagascar as a foreigner comes with unique financial, tax, and compliance challenges. In this episode, we explore the critical role...

Owning Property in Madagascar as a Foreigner

08 Sep 2025

Contributed by Lukas

What You’ll Learn in This Episode:🏠 Ownership RestrictionsForeigners cannot own land outright (freehold) in Madagascar.Why property ownership rem...

Exploring Madagascar: Where to Begin

07 Sep 2025

Contributed by Lukas

Madagascar is unlike anywhere else on Earth—home to unique wildlife, otherworldly landscapes, and rich cultural experiences. In this episode, we hig...

From France to Madagascar: Adjusting to Change

06 Sep 2025

Contributed by Lukas

Moving from a highly developed country like France to Madagascar brings both excitement and real challenges. In this episode, we explore the practical...

Madagascar in the Indian Ocean Context

05 Sep 2025

Contributed by Lukas

Madagascar may be classified as a Least Developed Country (LDC), but its vast potential sets it apart within the Indian Ocean region. In this episode,...

Expat life in Madagascar

04 Sep 2025

Contributed by Lukas

What’s it really like to live as an expat in Madagascar? In this episode, we explore the island’s extraordinary biodiversity, rich cultural tradit...

Plan B Madagascar: How to Apply

03 Sep 2025

Contributed by Lukas

Dreaming of a Plan B in Madagascar? In this episode, we break down the step-by-step process of applying for Madagascar’s investor visa, also known a...

Residency Through Investment in Madagascar

02 Sep 2025

Contributed by Lukas

Madagascar isn’t just a dream destination for travelers—it’s also an emerging option for foreign nationals seeking residency through investment....

From France to Madagascar: A New Chapter

01 Sep 2025

Contributed by Lukas

What’s it really like to trade life in Europe for life on an island nation like Madagascar? In this episode, we explore the advantages of expat life...

Beyond Popularity: Ranking Offshore Jurisdictions

31 Aug 2025

Contributed by Lukas

Not all offshore financial centers are created equal. While some attract attention for their popularity, real decision-making requires a deeper look a...

How is FATCA and CRS Changing How Trust is Earned or Avoided

25 Aug 2025

Contributed by Lukas

With global trust levels in decline, particularly between governments and the governed, new initiatives like FATCA, CRS, CARF, and EU-specific rules h...

Privacy Is Dead: The Reality of FATCA, CRS, and Leaks

24 Aug 2025

Contributed by Lukas

Financial privacy as we once knew it is gone. With global information-sharing agreements and recurring leaks, true financial secrecy has become nearly...

Why the “Trust First Economy” Isn’t New

23 Aug 2025

Contributed by Lukas

Nobel Laureate Kenneth Arrow once said that every economic transaction carries an element of trust. Decades later, that truth remains—but in today’...

Scaling a Business: The Time, Money, and Hard Work Equation

22 Aug 2025

Contributed by Lukas

Scaling a business is one of the most exciting—and challenging—phases of entrepreneurship. Growth brings opportunities, but it also demands carefu...

Pros and Cons of an Online, Location-Independent Business

21 Aug 2025

Contributed by Lukas

Running a business that isn’t tied to one location can sound like the ultimate dream—freedom, flexibility, and the chance to operate globally. But...

From Corporate Ladder to Entrepreneurial Freedom

20 Aug 2025

Contributed by Lukas

Making the transition from a corporate career to entrepreneurship is both liberating and demanding. In this episode, we unpack what it really takes to...

Being a Digital Nomad and Challenges of a Distributed Workforce

19 Aug 2025

Contributed by Lukas

Remote work has unlocked a world of possibilities—from the freedom of digital nomadism to the rise of globally distributed teams. But with new freed...

Rethinking Digital Nomadism

18 Aug 2025

Contributed by Lukas

The concept of the digital nomad has evolved dramatically since it was first introduced in 1997. In this episode, we explore the history and modern re...

Using AI Strategically

17 Aug 2025

Contributed by Lukas

Artificial Intelligence (AI) is reshaping the professional services landscape—law, accounting, consulting, and finance—by automating repetitive ta...

Preparing for Uncertainty

16 Aug 2025

Contributed by Lukas

In this episode, we dive into how business owners can prepare for the unpredictable. Uncertainty is inevitable—whether it’s market shifts, supply ...

Strategic Planning in Uncertainty

15 Aug 2025

Contributed by Lukas

In today’s fast-changing world, traditional long-term strategic planning often falls short. This episode explores how to rethink strategy by embeddi...

What is Strategy?

14 Aug 2025

Contributed by Lukas

In this episode, we break down the real meaning of “strategy”—far beyond the overused buzzword it’s often become. Strategy is not just a plan;...

Working Across Borders

13 Aug 2025

Contributed by Lukas

In this episode, we dive into the exciting world of living and working abroad—and why it can be one of the most transformative decisions you’ll ev...