Taiwan Tax Residency: A Practical Guide
How Taiwan tax residency works: the 183-day and domicile tests, territorial taxation, the basic income tax on offshore income, and common pitfalls.
14 Feb 202412 min
Insights and publications
Practitioner commentary by HPT directors.
Every article in our library is written by a named HPT director, distilled from active client engagements. We publish on the topics our clients ask us about most often: structuring, banking, mobility, tax and regulatory change. Articles older than 24 months are marked accordingly.
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583 articles — page 12 of 13. Use the filters above to browse by topic, or page through the whole archive below.
Labuan Tax Residency: A Practical Guide for HNWIs
How Labuan tax residency really works in 2026: the difference between company and personal residency, the work-permit route, substance, and the pitfalls.
12 Feb 202412 min
Vanuatu Tax Residency: A Practical Guide for HNWIs
Vanuatu tax residency in 2026: the genuine zero-tax position, residency permits, the substance and exit risks, and who this Pacific jurisdiction really suits.
10 Feb 202411 min
Marshall Islands Tax Residency: A Practical Guide
Marshall Islands tax residency explained in 2026: the entity regime versus genuine personal residency, substance, banking realities, and the common pitfalls.
8 Feb 202411 min
Delaware Tax Residency: What It Really Means in the US
Delaware tax residency for individuals explained: why a Delaware LLC is not residency, how US federal and state tax really apply, and the common pitfalls.
6 Feb 202412 min
Wyoming Tax Residency: A Practical Guide for HNWIs
How Wyoming tax residency works for relocating Americans: no state income tax, domicile rules, the federal layer, and the pitfalls that catch movers.
5 Feb 202412 min
Nevada Tax Residency: A Practical Guide for HNWIs
How Nevada tax residency works for relocating Americans: no state income tax, domicile rules, the federal layer, and the audit pitfalls movers face.
3 Feb 202412 min
Florida Tax Residency: A Practical Guide for HNWIs
How Florida tax residency works for relocating Americans: no state income tax, domicile and the 183-day rule, the federal layer, and audit pitfalls.
1 Feb 202412 min
New York Tax Residency: A Practical Guide for HNWIs
How New York tax residency works: the domicile and statutory 183-day tests, the city tax layer, audit exposure, and how to leave cleanly.
30 Jan 202413 min
California Tax Residency: A Practical Exit Guide
How California tax residency really works, why it is hard to leave, and the safe-harbour rules and pitfalls that catch high earners moving away.
28 Jan 202412 min
Texas Tax Residency: A Practical Relocation Guide
How Texas tax residency works, why there is no state income tax, and how to establish a defensible move from a high-tax state without leaving exposure behind.
26 Jan 202411 min
Canada Tax Residency: A Practical Exit Guide
How Canada tax residency is determined, the departure tax on leaving, and how to plan a clean exit from the CRA's residency rules without costly surprises.
25 Jan 202412 min
Mexico Tax Residency: A Practical Guide
How Mexico tax residency is determined by your centre of vital interests, the tax position for residents, and the pitfalls facing relocating entrepreneurs.
23 Jan 202411 min
Brazil Tax Residency: A Practical Guide for HNWIs
How Brazil tax residency is acquired and lost, the worldwide tax exposure it creates, and the planning pitfalls that catch entrepreneurs and families.
21 Jan 202412 min
Chile Tax Residency: A Practical Guide for HNWIs
Understand Chile tax residency: the day-count rules, the rare residence holiday for new arrivals, worldwide taxation, and the pitfalls that trap newcomers.
19 Jan 202412 min
The Correspondent Banking Squeeze on Offshore
Why de-risking and the correspondent-banking squeeze hit offshore jurisdictions, what it means for offshore companies, and how to bank successfully today.
18 Jan 202413 min
Argentina Tax Residency: A Practical Guide for HNWIs
Argentina tax residency brings worldwide income tax and a personal assets tax on global wealth. Here is how it is acquired, lost, and planned around.
17 Jan 202412 min
Colombia Tax Residency: A Practical Guide for HNWIs
Colombia tax residency triggers worldwide income tax and global wealth reporting. Learn how the 183-day rule works and the pitfalls that catch new arrivals.
16 Jan 202412 min
Uruguay Tax Residency: A Practical Guide
How to establish genuine Uruguay tax residency: the day-count and economic-interest tests, the territorial tax position, the tax holiday, and the pitfalls.
14 Jan 202412 min
Panama Tax Residency: A Practical Guide
How to establish genuine Panama tax residency: the immigration routes, the territorial tax system, the residency-certificate hurdle, substance, and pitfalls.
12 Jan 202412 min
Belize Tax Residency: A Practical Guide
How to establish genuine Belize tax residency: the QRP and residency routes, the territorial tax position, substance, banking realities, and the pitfalls.
10 Jan 202411 min
Costa Rica Tax Residency: A Practical Guide
How to establish genuine Costa Rica tax residency: the rentista and investor routes, the territorial tax position, substance, banking, and common pitfalls.
8 Jan 202412 min
Mauritius Tax Residency: A Practical Guide
How to establish genuine Mauritius tax residency: the day-count rules, the tax position for residents, substance, treaty access and the pitfalls to avoid.
7 Jan 202412 min
South Africa Tax Residency: A Practical Guide
Understand South Africa tax residency: the ordinarily resident and physical presence tests, worldwide tax, exit charges and how to leave the net cleanly.
5 Jan 202412 min
Egypt Tax Residency: A Practical Guide
A clear guide to Egypt tax residency: the day-count and centre-of-interests tests, worldwide tax, treaty relief, substance and the pitfalls to plan around.
3 Jan 202411 min
Morocco Tax Residency: A Practical Guide
A practical guide to Morocco tax residency: the residency tests, worldwide tax, treaty relief, substance and the pitfalls movers should plan for.
1 Jan 202411 min
Kenya Tax Residency: A Practical Guide for HNWIs
Kenya tax residency explained: the 183-day and habitual-presence tests, how residents are taxed, substance, and the pitfalls international clients miss.
30 Dec 202311 min
Nigeria Tax Residency: A Practical Guide for HNWIs
Nigeria tax residency explained: how residence is determined, how residents are taxed, substance, treaty relief, and the pitfalls international clients miss.
28 Dec 202312 min
Botswana Tax Residency: A Practical Guide for HNWIs
Botswana tax residency explained: the residence tests, how residents are taxed, substance, treaty relief, and the pitfalls international clients should avoid.
27 Dec 202311 min
Rwanda Tax Residency: A Practical Guide for HNWIs
Rwanda tax residency explained: the residence tests, how residents are taxed, substance, treaty relief, and the pitfalls international clients should avoid.
25 Dec 202311 min
Seychelles Tax Residency: A Practical Guide
How Seychelles tax residency really works in 2026: who qualifies, the territorial tax position, substance expectations, and the pitfalls to avoid.
23 Dec 202311 min
Banking in the British Virgin Islands for Companies
A realistic guide to BVI company banking in 2026: where accounts actually open, the EDD you will face, substance expectations, and practical options.
21 Dec 202312 min
Banking in the Cayman Islands for Companies
A practical 2026 guide to Cayman company banking: what accounts really require, the EDD and substance expectations, and the realistic options available.
19 Dec 202312 min
Banking in Nevis for Companies: A Practical Guide
A realistic 2026 guide to Nevis company banking: why accounts rarely open locally, the EDD you will face, substance expectations, and workable options.
18 Dec 202311 min
Banking in the Bahamas: A Guide for Companies
How company banking in the Bahamas really works in 2026: account options, enhanced due diligence, substance expectations and realistic alternatives.
16 Dec 202311 min
Banking in Bermuda: A Guide for Companies
A practical guide to banking in Bermuda for companies in 2026: limited local banks, enhanced due diligence, substance expectations and alternatives.
14 Dec 202311 min
Banking in Anguilla: A Guide for Companies
What company banking in Anguilla involves in 2026: a limited local market, enhanced due diligence, substance expectations and practical alternatives.
12 Dec 202311 min
Banking in St. Vincent & the Grenadines for Companies
Company banking in St. Vincent & the Grenadines in 2026: a constrained local market, enhanced due diligence, substance and realistic alternatives.
10 Dec 202311 min
Banking in the UK for Companies: A Practical Guide
How banking in the United Kingdom works for companies in 2026: realistic account options, enhanced due diligence, substance expectations and pitfalls.
9 Dec 202311 min
Banking in Ireland for Companies: A Practical Guide
How banking in Ireland works for companies in 2026: realistic account options, enhanced due diligence, substance expectations and the common pitfalls.
7 Dec 202311 min
Banking in Luxembourg for Companies: A Guide
How banking in Luxembourg works for companies in 2026: realistic account options, enhanced due diligence, substance expectations and common pitfalls.
5 Dec 202311 min
Banking in Switzerland for Companies: A Guide
How banking in Switzerland works for companies in 2026: realistic account options, enhanced due diligence, substance expectations and common pitfalls.
3 Dec 202312 min
Banking in Malta: A Guide for Companies
How banking in Malta works for companies in 2026: realistic options, enhanced due diligence, substance expectations, and what actually gets accounts opened.
1 Dec 202312 min
Banking in Cyprus: A Guide for Companies
How banking in Cyprus works for companies in 2026: realistic account options, due diligence, substance expectations, and what actually opens accounts.
29 Nov 202312 min
Banking in the Netherlands: A Guide for Companies
How banking in the Netherlands works for companies in 2026: realistic options, due diligence, substance expectations, and what actually opens accounts.
28 Nov 202312 min
Banking in Germany: A Guide for Companies
How banking in Germany works for companies in 2026: realistic account options, due diligence, substance expectations, and what actually opens accounts.
26 Nov 202312 min
Banking in France for Companies: A Practical Guide
Banking in France for companies means navigating strict KYC, substance expectations and EDD. Here is what to expect and how to open accounts that hold.
24 Nov 202312 min
Banking in Spain for Companies: A Practical Guide
Banking in Spain for companies hinges on the NIE, NIF, substance and EDD. Here is what banks expect and how to open accounts that endure.
22 Nov 202312 min
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