Resources

Notes from the border.

We write when there is something specific to say — a new regulation worth flagging, a position worth taking, a pattern we keep seeing that costs clients money.

Apr
GUIDE · Apr 2026

Pillar Two Readiness for Mid-Market Groups

The 15% global minimum tax arrived quietly for most US mid-market multinationals. A readiness checklist and three preparation steps.

Read more
Mar
ARTICLE · Mar 2026

FBAR Penalties After Bittner: What Changed

The Supreme Court's Bittner decision redefined FBAR penalty exposure. How we are approaching streamlined filings going forward.

Read more
Feb
ARTICLE · Feb 2026

Pre-Immigration Tax Planning for High-Net-Worth Families

The five-step pre-immigration protocol we run for every HNW family in the twelve months before they land.

Read more
Jan
REGULATORY UPDATE · Jan 2026

2026 Foreign Tax Credit Regulations — What Actually Changed

The final regulations narrow the definition of creditable foreign taxes. We walk through which taxes now fail the test.

Read more
Dec
GUIDE · Dec 2025

Year-End Checklist: Foreign Partnerships (Form 8865)

The five most-missed items on Form 8865. Applicable to any US partner with 10%+ in a foreign partnership.

Read more
Nov
ARTICLE · Nov 2025

GILTI After the Amendments: A Mid-Market View

How the latest GILTI amendments affect S-corps and partnerships with foreign subsidiaries. Worked example inside.

Read more

Get our quarterly briefing.

A short email, four times a year, covering the cross-border tax developments we think mid-market clients should know about. No sales, no fluff.