Three Pillars
Tax
Why did Apple's effective tax rate sit at 12-16% for years? How does the OECD Pillar Two global minimum tax change Big Tech's earnings? I read the 10-K income tax footnote the way practitioners do, and decode it for you.
US Stocks
The blind spots for non-US investors: the USD 60,000 estate tax threshold, ADR dividend withholding, after-tax returns that differ by fund domicile. Cross-border details most finance content never touches.
AI Automation
I design the workflow and AI generates the code (Python, pulling from SEC EDGAR) to automate investment research: 13F tracking, deep-reading filings, multi-source verification against hallucination, with a human checking the output. Methods fully public, so you can build your own.
Interactive Tools
Run a tax estimate, or scan today's official releases. Filing portals and statute texts stay on the resources page, not mixed into Tax Brief.
US dividend tax calculator: after the 30% US withholding, how much more does Taiwan collect?
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.
Tax Brief: official rulings and draft rules from today and yesterday
Filter Taiwan, the US, or Asia-Pacific, then open the official source. Educational compilation, not tax advice.
Official resources: filing portals, statute texts, and primary sources from the IRS and OECD
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.
Articles in English
Start with the featured pieces, then browse the rest by topic.
How I Direct AI: A Hands-On Case
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.
The tax most foreign investors in US stocks overlook: the USD 60,000 estate tax threshold
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.
Taiwan's 183-day rule: when foreigners become tax residents, and what happens to offshore investments
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.
SK Hynix is coming to Nasdaq (SKHY): should Taiwan investors buy the ADR or the Korean shares?
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.
Is overseas income under NT$7.5M tax-free? The five most common myths for US stock investors, dismantled
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.
Will the 15% global minimum tax hit your Irish-domiciled ETF?
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.
Apple's tax code, decoded: ETR spiked from 14.7% to 24.1%, then settled at 15.6%
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.
TSM ADR vs the Taiwan-listed share: the two tax questions most people get wrong
Is the 21% dividend withholding recoverable? Is a TSM ADR a US-situs estate tax asset? The issuer test settles both.
US Treasuries are exempt from US estate tax, but Treasury ETFs are taxed: what nonresident investors must know
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.
Build your own 13F tracker: free automation with Python + SEC EDGAR
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.
How I built an AI-powered investment research pipeline: from filings to conclusions
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.
About Jeff
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.