The Tax Layer You're Missing in US Stock Investing
20+ years of international tax practice applied to US stock analysis, with the research workflow automated by Python and AI
Tax Brief lists official rulings and draft rules from Taiwan, the US, and Asia-Pacific for today and yesterday. Click a title to open the source. Educational compilation, not tax advice.
Focus instrument
Tax · US stocks · AI
ET close
Overnight US close notes
Apple ETR sat at 12-16% for years. 10-K tax-structure read.
How Pillar Two changes Big Tech earnings.
USD 60k estate tax, ADR withholding, after-tax ETF returns.
Cross-border blind spots filled in here.
I design the workflow. AI writes the code (Python / SEC EDGAR).
13F, filings, multi-source checks. Human review last.
Enter your US dividends and realized overseas gains or losses; get the 30% US withholding, Taiwan's AMT top-up, and total tax, plus a Form 1042-S credit walkthrough.
Filter Taiwan, the US, or Asia-Pacific, then open the official source. Educational compilation, not tax advice.
The primary sources this site's articles cite, in one place: Taiwan's Ministry of Finance, the IRS, SEC EDGAR, and the official OECD Pillar Two pages, each link with a one-line guide. For daily releases, use Tax Brief.
Start with the featured pieces, then browse the rest by topic.
Four days of flagship-model access and a scarce quota: the AI audited my delegation design, flagged four traps, and the layering was rebuilt around leverage of judgment, with the final sign-off staying human.
US citizens get a USD 15M exemption; nonresident aliens get USD 60,000. What counts as US-situs, the correct computation, and three planning routes.
How the days are counted, the four-step legal chain that pulls offshore income into Taiwan's minimum tax at 183 days, and the three details expats miss.
Treaty 10% vs statutory 22% dividend withholding, capital gains on both sides, the 0.20% Korean transaction tax, and the up-to-50% Korean inheritance tax question.
The NT$1M threshold is a cliff not a floor, the NT$7.5M deduction does not come off overseas income alone, and crossing it does not always mean paying. Five myths with worked examples; retirees drawing on overseas portfolios should read this.
Ireland raised its rate under the OECD global minimum tax, so will VWRA or CSPX get caught? A three-layer test: the fund is not taxed; the real effect sits in the holdings.
Five years of effective tax rate in one read: four structural drivers, the USD 10.2B EU State Aid one-off, and the new normal under Pillar Two.
Is the 21% dividend withholding recoverable? Is a TSM ADR a US-situs estate tax asset? The issuer test settles both.
Hold T-Bills directly and they sit outside the US estate tax. Wrap the same Treasuries in a US-listed ETF and the shares become taxable US-situs assets.
Skip the subscription fees: pull Buffett's and Burry's position changes straight from SEC source data. Full SOP with code, plus the pitfalls beginners hit.
Python pulls the data, AI deep-reads the filings, and multi-source cross-checks guard against hallucination. A research workflow in daily use, tools and rules fully public.
20+ years in international tax. BA in Accounting, MS in Accounting, MS in Finance. Specialized in global minimum tax (OECD Pillar 2), cross-border investment tax planning, and AI-automated tax analysis / investment research workflows (the code is AI-generated; the judgment and fact-checking are his). Also a hands-on US stock investor, holding twenty-plus individual stocks and ETFs for the long term.
This site covers what I want to read but cannot find: the intersection of tax expertise and US stock investing, plus the AI workflow that automates it all.
Every number carries a source and a date, every case states its assumptions, and everything AI-assisted passes human review and multi-source fact-checking. Professional content is only worth reading if it can be trusted; that part is not negotiable.
Some topics also come as short videos on the YouTube channel (Chinese-language), for readers who want the one-minute version first.