{"id":6953,"date":"2021-08-13T13:29:24","date_gmt":"2021-08-13T13:29:24","guid":{"rendered":"https:\/\/www.expattaxcpas.com\/new\/?p=6953"},"modified":"2021-10-07T14:02:32","modified_gmt":"2021-10-07T14:02:32","slug":"gilti-and-the-962-election","status":"publish","type":"post","link":"https:\/\/www.expattaxcpas.com\/new\/gilti-and-the-962-election\/","title":{"rendered":"GILTI and the 962 election"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6953\" class=\"elementor elementor-6953\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d00752d elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d00752d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ob_glider_is_slider&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div 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data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ob_glider_is_slider&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e122e00\" data-id=\"e122e00\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a979b4 elementor-widget elementor-widget-heading\" data-id=\"4a979b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/contact-us\/\">It\u2019s not too late to claim your 2020 stimulus check. <span style=\"font-weight:600;color:#32CB5D\">Get Started<\/span><\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<header class=\"elementor-section elementor-top-section elementor-element elementor-element-00802bf elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00802bf\" data-element_type=\"section\" data-e-type=\"section\" 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data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" loading=\"lazy\" width=\"432\" height=\"198\" src=\"https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/02\/expat-tax-logo-web.png?fit=432%2C198&amp;ssl=1\" class=\"attachment-full size-full wp-image-32\" alt=\"\" srcset=\"https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/02\/expat-tax-logo-web.png?w=432&amp;ssl=1 432w, https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/02\/expat-tax-logo-web.png?resize=300%2C138&amp;ssl=1 300w\" sizes=\"auto, (max-width: 432px) 100vw, 432px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element 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menu-item-6145\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/additional-child-tax-credit\/\" class=\"elementor-sub-item\">Child Tax Credit<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6314\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/filing-late-tax-returns\/\" class=\"elementor-sub-item\">Late Filing<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6245\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-bank-account-reporting\/\" class=\"elementor-sub-item\">FBAR<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6259\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-account-tax-reporting\/\" class=\"elementor-sub-item\">FATCA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6266\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/non-resident-alien-tax-returns\/\" 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class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6314\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/filing-late-tax-returns\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Late Filing<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6245\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-bank-account-reporting\/\" class=\"elementor-sub-item\" tabindex=\"-1\">FBAR<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6259\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-account-tax-reporting\/\" class=\"elementor-sub-item\" tabindex=\"-1\">FATCA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6266\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/non-resident-alien-tax-returns\/\" class=\"elementor-sub-item\" tabindex=\"-1\">NRA Tax Returns<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type 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menu-item-has-children menu-item-4062\"><a class=\"elementor-item\" tabindex=\"-1\">Resources<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-6616\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/knowledge-base\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Knowledgebase<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-4064\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faqs\/\" class=\"elementor-sub-item\" tabindex=\"-1\">FAQ<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4065\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#ExpatTaxInfo\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Expat tax info<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4066\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#Fbar\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">FBAR<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4067\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#FATCA\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">FATCA<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4068\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#ITIN\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">ITIN<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4069\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#ForeignCorporations\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Foreign corporations<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4070\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/expat-tax-guy-blog\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Blog<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5545\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/\" class=\"elementor-item\" tabindex=\"-1\">Countries<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-4074\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/\" class=\"elementor-sub-item\" tabindex=\"-1\">UK<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5546\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/israel\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Israel<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5572\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/australia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Australia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5582\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/canada\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Canada<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5612\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/europe\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Europe<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7034\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/asia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Asia<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-4079\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/contact-us\/\" class=\"elementor-item\" tabindex=\"-1\">Contact Us<\/a><\/li>\n<\/ul><\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52bf90a elementor-nav-menu__align-center elementor-nav-menu--stretch elementor-hidden-desktop elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"52bf90a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;full_width&quot;:&quot;stretch&quot;,&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav migration_allowed=\"1\" migrated=\"0\" role=\"navigation\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\"><ul id=\"menu-1-52bf90a\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5415\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/about-us\/\" class=\"elementor-item\">About<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5416\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/meet-team\/\" class=\"elementor-sub-item\">Meet our team<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5417\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/about#Process\" class=\"elementor-sub-item elementor-item-anchor\">Our Process<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5418\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/testimonials\/\" class=\"elementor-sub-item\">Testimonials<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-5419\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/services\/\" class=\"elementor-item\">Services<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-8863\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/services\/expat-income-tax-returns-expats\/\" class=\"elementor-sub-item\">Income Tax Returns<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6144\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/additional-child-tax-credit\/\" class=\"elementor-sub-item\">Child Tax Credit<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6313\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/filing-late-tax-returns\/\" class=\"elementor-sub-item\">Late Filing<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6244\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-bank-account-reporting\/\" class=\"elementor-sub-item\">FBAR<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6258\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-account-tax-reporting\/\" class=\"elementor-sub-item\">FATCA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6265\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/non-resident-alien-tax-returns\/\" class=\"elementor-sub-item\">NRA Tax Returns<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6272\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/itin-applications\/\" class=\"elementor-sub-item\">ITIN Applications<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6284\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/client-audit-representation\/\" class=\"elementor-sub-item\">IRS Audit Representation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6306\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-corporations\/\" class=\"elementor-sub-item\">Foreign Corporations<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6293\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/business-tax-return-services\/\" class=\"elementor-sub-item\">Business Tax Returns<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-5431\"><a class=\"elementor-item\">Resources<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5432\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/knowledge-base\/\" class=\"elementor-sub-item\">Knowledge Base<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5433\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faqs\/\" class=\"elementor-sub-item\">FAQ<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5434\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#ExpatTaxInfo\" class=\"elementor-sub-item elementor-item-anchor\">Expat tax info<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5435\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#Fbar\" class=\"elementor-sub-item elementor-item-anchor\">FBAR<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5436\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#FATCA\" class=\"elementor-sub-item elementor-item-anchor\">FATCA<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5437\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#ITIN\" class=\"elementor-sub-item elementor-item-anchor\">ITIN<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5438\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#ForeignCorporations\" class=\"elementor-sub-item elementor-item-anchor\">Foreign corporations<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5439\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/expat-tax-guy-blog\/\" class=\"elementor-sub-item\">Blog<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5547\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/\" class=\"elementor-item\">Countries<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8903\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/\" class=\"elementor-sub-item\">UK<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5548\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/israel\/\" class=\"elementor-sub-item\">Israel<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5571\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/australia\/\" class=\"elementor-sub-item\">Australia<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5581\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/canada\/\" class=\"elementor-sub-item\">Canada<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5611\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/europe\/\" class=\"elementor-sub-item\">Europe<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7618\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/asia\/\" class=\"elementor-sub-item\">Asia<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5446\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/contact-us\/\" class=\"elementor-item\">Contact Us<\/a><\/li>\n<\/ul><\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"eicon-menu-bar\"><\/i>\t\t\t<span class=\"elementor-screen-only\">Menu<\/span>\n\t\t<\/div>\n\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" role=\"navigation\" aria-hidden=\"true\"><ul id=\"menu-2-52bf90a\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5415\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/about-us\/\" class=\"elementor-item\" tabindex=\"-1\">About<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5416\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/meet-team\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Meet our team<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5417\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/about#Process\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Our Process<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5418\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/testimonials\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Testimonials<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-5419\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/services\/\" class=\"elementor-item\" tabindex=\"-1\">Services<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-8863\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/services\/expat-income-tax-returns-expats\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Income Tax Returns<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6144\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/additional-child-tax-credit\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Child Tax Credit<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6313\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/filing-late-tax-returns\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Late Filing<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6244\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-bank-account-reporting\/\" class=\"elementor-sub-item\" tabindex=\"-1\">FBAR<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6258\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-account-tax-reporting\/\" class=\"elementor-sub-item\" tabindex=\"-1\">FATCA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6265\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/non-resident-alien-tax-returns\/\" class=\"elementor-sub-item\" tabindex=\"-1\">NRA Tax Returns<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6272\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/itin-applications\/\" class=\"elementor-sub-item\" tabindex=\"-1\">ITIN Applications<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6284\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/client-audit-representation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">IRS Audit Representation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6306\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-corporations\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Foreign Corporations<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6293\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/business-tax-return-services\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Business Tax Returns<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-5431\"><a class=\"elementor-item\" tabindex=\"-1\">Resources<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5432\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/knowledge-base\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Knowledge Base<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5433\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faqs\/\" class=\"elementor-sub-item\" tabindex=\"-1\">FAQ<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5434\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#ExpatTaxInfo\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Expat tax info<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5435\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#Fbar\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">FBAR<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5436\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#FATCA\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">FATCA<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5437\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#ITIN\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">ITIN<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-5438\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/faq\/#ForeignCorporations\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Foreign corporations<\/a><\/li>\n\t<\/ul>\n<\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-5439\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/expat-tax-guy-blog\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Blog<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-5547\"><a href=\"https:\/\/www.expattaxcpas.com\/new\/uk\/\" class=\"elementor-item\" tabindex=\"-1\">Countries<\/a>\n<ul class=\"sub-menu 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class=\"elementor-element elementor-element-70257b5 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"70257b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#WhatIsGilti\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">What is Gilti<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56c7cf8 elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"56c7cf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div 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class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">The High Tax Exception<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c6616a2 elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6616a2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ob_glider_is_slider&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ec963a1\" data-id=\"ec963a1\" data-element_type=\"column\" 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9C15.8906 9.38833 15.5758 9.70312 15.1875 9.70312H4.50999L8.37218 13.5653C8.64677 13.8399 8.64677 14.2851 8.37218 14.5597C8.0976 14.8343 7.6524 14.8343 7.37782 14.5597L2.31532 9.49718C2.04073 9.2226 2.04073 8.7774 2.31532 8.50282L7.37782 3.44032Z\" fill=\"#5C5C5C\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Back<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-30c32a0\" data-id=\"30c32a0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e259c41 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"e259c41\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">GILTI and the 962 election<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-220275e elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"220275e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_ob_postman_use&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A new tax law called \u201cGILTI\u201d (Global Intangible Low Taxed Income) was introduced into the US tax code for the tax year 2018 and on. It is important to note that in concept, GILTI is similar to the \u201cRepatriation Tax\u201d that applied to the 2017 tax year which required US citizens who owned foreign corporations to pick up the retained earnings of their foreign corporation for many back years as personal income on their personal 2017 US tax returns.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b4b211 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"6b4b211\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"WhatIsGilti\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is Gilti<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e538200 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"e538200\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_ob_postman_use&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When I start explaining what this means to most of my clients verbally in a meeting, their immediate reaction is to have a feeling of \u201cguilt\u201d for owning a foreign corporation. I am not kidding here by the way. They feel it\u2019s enough that the US requires its citizens to report their worldwide income and highest account balances to the US tax authorities and the United States Treasury which almost no other country in the world requires\u2026\u2026. now they have to make us feel guilty for owning a foreign corporation as well?!<\/p><p>In simple English, what this new law means is that a US citizen who owns a foreign corporation is now required as of 2018 and on to report the current annual net profit of the foreign company as taxable income on their personal US tax returns. One may think initially that this is not necessarily such a big deal since we all know that there is the foreign tax credit system in place that allows one to utilize the foreign taxes that they pay to offset the US tax otherwise owing on the same income. In most countries the corporate tax rate is usually quite high and this tax should cover any resulting US income tax on this income, right? So what\u2019s the big deal and hype with this new GILTI law?<\/p><p>The answer is that although you are generally correct in how the foreign tax credit system works, it is important to realize that it is a foreign corporation that has paid this foreign tax and not you as an individual. The GILTI laws require you as an individual to pick up these corporate earnings on your PERSONAL tax return as personal income. There are very specific rules in the US foreign tax credit system and only foreign taxes paid \u201con the same basket of income\u201d can be utilized to offset US taxes on income that is in the same basket. Since it was the foreign corporation that paid the taxes, and you are an individual, you are not permitted to use any of this corporate tax paid to your country to alleviate the double tax burden in this situation.<\/p><p>Once you come to this sad realization, it quickly becomes apparent that the GILTI laws do not seem very fair for the US individual who owns a foreign corporation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddfbecb elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"ddfbecb\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"The962Election\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The 962 Election<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc8cd1d elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"dc8cd1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_ob_postman_use&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Initially, accountants and tax attorneys racked their brains to come up with a solution that they were hoping would get around this problem. By making a \u201csection 962 election\u201d, one effectively can elect to treat this GILTI income reported on their personal tax returns as if they themselves were a US corporation instead of an individual. This effectively gets around the problem of the \u201cdifferent baskets\u201d since it is now a \u201cUS corporation\u201d picking up foreign corporate income as US corporate income which is the same basket.<\/p><p>There was a major problem encountered though with this approach in the early stages. The way the rules work is that a proper US corporation with foreign corporate earnings would be required to pick up 100% of the foreign corporate earnings on the current annual US corporate tax return, get a 50% deduction automatically off of this income amount, and then can only utilize 80% of the foreign corporate taxes paid. The way the numbers played out is that this \u201c50% deduction\u201d was really needed in order to achieve an end result of no US income taxes owing on this income. The problem was that the 50% deduction provision was only specified for a real US corporation. There was no mention as to whether the 50% deduction would also apply to an individual making the 962 election or not. Without the 50% deduction, additional taxes would be owing even with the 962 election.<\/p><p>After much heartache, the IRS announced that at the end of the day, the 50% would indeed be granted to US individuals making the 962 election. This was the first major breakthrough and full-proof solution to the GILTI problem that we had on our hands for Israeli corporations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-009feff elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"009feff\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"TheHighTaxException\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The High Tax Exception\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2caf2a6 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"2caf2a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_ob_postman_use&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In June of 2019, another major breakthrough happened which is extremely exciting and actually a bit shocking that the IRS only announced this news so late in the game.<\/p><p>The IRS published a proposed regulation that expands the \u201cHigh Tax Exception\u201d to include regular foreign corporate earnings. You are probably wondering what this means and why I sound so excited about it! The answer is that it provides a simpler and easy to implement solution to eliminate any additional taxes owing due to GILTI. In simple English, it states that as long as 90% of the current US corporate tax rate, which is 21%, is paid in foreign corporate taxes, all of these foreign corporate earnings can be excluded and not required to be reported as taxable income on the personal US income tax return. This comes out to 18.9%. If your country\u2019s corporate tax rate is currently higher than this then generally speaking, all your corporate earnings will be eligible for this \u201cHigh Tax Exception\u201d and will not be subject to additional US taxes.<\/p><p>There is a caveat here that will likely apply to some situations where your corporation may have large current annual net earnings and will not pay the full corporate tax. Why would that be? Well, if your corporation has carryover losses from prior years, they can be utilized in a current year to offset the current earnings. As a result, much less than 18% and in some cases even no Israeli corporate taxes will be paid on the current annual earnings. The GILTI inclusion is really only on the current net profit of the foreign company and does not address how prior year losses come into the picture. The question that then arises is how this will play itself out with both the High Tax Exception and also when making the 962 election.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e2045ca elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"e2045ca\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ob_glider_is_slider&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-839489b\" data-id=\"839489b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element 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class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/itin\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">ITIN Applications<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/client-audit-representation\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">IRS Audit Representation<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/foreign-corporation\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Foreign Corps<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/business-tax-return-services\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Business Tax Returns<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ccd89e elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-heading\" data-id=\"9ccd89e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fast &amp; Easy Filing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0254350 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-phone elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0254350\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/expat-express\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Expat Express<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-fa6e3cc elementor-hidden-tablet\" data-id=\"fa6e3cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c56e267 elementor-widget elementor-widget-heading\" data-id=\"c56e267\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Countries<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e036ddb elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e036ddb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/countries\/australia\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Australia<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/countries\/canada\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Canada<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/countries\/europe\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">United Kingdom<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/countries\/europe\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Europe<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/israel\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Israel<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/countries\/asia\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Asia<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19f652e elementor-widget__width-initial elementor-absolute elementor-widget elementor-widget-html\" data-id=\"19f652e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- TrustBox widget - Mini -->\r\n<div class=\"trustpilot-widget\" data-locale=\"en-GB\" data-template-id=\"53aa8807dec7e10d38f59f32\" data-businessunit-id=\"5fe2ff002313c90001fd8104\" data-style-height=\"150px\" data-style-width=\"100%\" data-theme=\"dark\">\r\n  <a href=\"https:\/\/uk.trustpilot.com\/review\/expattaxcpas.com\" target=\"_blank\" rel=\"noopener\">Trustpilot<\/a>\r\n<\/div>\r\n<!-- End TrustBox widget -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d714ede elementor-align-left elementor-widget elementor-widget-button\" data-id=\"d714ede\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/uk.trustpilot.com\/review\/expattaxcpas.com?utm_medium=trustbox&#038;utm_source=Mini\" 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elementor-widget elementor-widget-button\" data-id=\"9f184a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjMyNjEiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewBox=\"0 0 18 18\" fill=\"none\"><path d=\"M10.6222 3.44032C10.3476 3.16573 9.9024 3.16573 9.62782 3.44032C9.35323 3.7149 9.35323 4.1601 9.62782 4.43468L13.49 8.29688H2.8125C2.42417 8.29688 2.10938 8.61167 2.10938 9C2.10938 9.38833 2.42417 9.70312 2.8125 9.70312H13.49L9.62782 13.5653C9.35323 13.8399 9.35323 14.2851 9.62782 14.5597C9.9024 14.8343 10.3476 14.8343 10.6222 14.5597L15.6847 9.49718C15.9593 9.2226 15.9593 8.7774 15.6847 8.50282L10.6222 3.44032Z\" fill=\"#32CB5D\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6fd55c elementor-align-left elementor-widget elementor-widget-button\" data-id=\"d6fd55c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.expattaxcpas.com\/new\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewBox=\"0 0 18 18\" fill=\"none\"><path d=\"M10.6222 3.44032C10.3476 3.16573 9.9024 3.16573 9.62782 3.44032C9.35323 3.7149 9.35323 4.1601 9.62782 4.43468L13.49 8.29688H2.8125C2.42417 8.29688 2.10938 8.61167 2.10938 9C2.10938 9.38833 2.42417 9.70312 2.8125 9.70312H13.49L9.62782 13.5653C9.35323 13.8399 9.35323 14.2851 9.62782 14.5597C9.9024 14.8343 10.3476 14.8343 10.6222 14.5597L15.6847 9.49718C15.9593 9.2226 15.9593 8.7774 15.6847 8.50282L10.6222 3.44032Z\" fill=\"#32CB5D\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ask A Question<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ccfed9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ccfed9d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ob_glider_is_slider&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1bbef0d\" data-id=\"1bbef0d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fcc3827 elementor-widget elementor-widget-heading\" data-id=\"fcc3827\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Copyright \u00a9 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6754236\" data-id=\"6754236\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-715d6f7 elementor-widget elementor-widget-heading\" data-id=\"715d6f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Website by <a href=\"https:\/\/discoverdesignstudio.com\/\" target=\"_blank\" title=\"Website credits\" style=\"color:#32CB5D\">Discover Design Studio<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aaddc64 elementor-hidden-desktop elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aaddc64\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ob_glider_is_slider&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-03c8310\" data-id=\"03c8310\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8f0e53b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f0e53b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ob_glider_is_slider&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-839defa elementor-hidden-desktop\" data-id=\"839defa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-03c3fe1 elementor-widget elementor-widget-heading\" data-id=\"03c3fe1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact Us<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-776401a elementor-position-left elementor-vertical-align-middle elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image-box\" data-id=\"776401a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"tel:6468929915\" target=\"_blank\" tabindex=\"-1\"><img loading=\"lazy\" decoding=\"async\" loading=\"lazy\" width=\"78\" height=\"60\" src=\"https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/02\/US-United-States.png?fit=78%2C60&amp;ssl=1\" class=\"attachment-full size-full wp-image-1243\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"tel:6468929915\" target=\"_blank\">646-892-9915<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e89f64f elementor-position-left elementor-vertical-align-middle elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image-box\" data-id=\"e89f64f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"tel:4168001915\" target=\"_blank\" tabindex=\"-1\"><img loading=\"lazy\" decoding=\"async\" loading=\"lazy\" width=\"78\" height=\"60\" src=\"https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/02\/CA-Canada.png?fit=78%2C60&amp;ssl=1\" class=\"attachment-full size-full wp-image-1244\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"tel:4168001915\" target=\"_blank\">416-800-1915<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d91f5d7 elementor-position-left elementor-vertical-align-middle elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image-box\" data-id=\"d91f5d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"tel:442031501896\" target=\"_blank\" tabindex=\"-1\"><img loading=\"lazy\" decoding=\"async\" loading=\"lazy\" width=\"78\" height=\"60\" src=\"https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/02\/GB-1.png?fit=78%2C60&amp;ssl=1\" class=\"attachment-full size-full wp-image-1245\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"tel:442031501896\" target=\"_blank\">0203-150-1896<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6816e81 elementor-position-left elementor-vertical-align-middle elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image-box\" data-id=\"6816e81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"tel:0772285371\" target=\"_blank\" tabindex=\"-1\"><img loading=\"lazy\" decoding=\"async\" loading=\"lazy\" width=\"78\" height=\"60\" src=\"https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/02\/IL-Isreal.png?fit=78%2C60&amp;ssl=1\" class=\"attachment-full size-full wp-image-1246\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"tel:0772285371\" target=\"_blank\">077-228-5371<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae768fc elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"ae768fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/api.whatsapp.com\/send?phone=+17325384465&#038;text=Hello!%20I%20would%20like%20to%20know%20more%20about%20Expat%20Tax\" target=\"_blank\" tabindex=\"-1\"><img loading=\"lazy\" decoding=\"async\" loading=\"lazy\" width=\"512\" height=\"512\" src=\"https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/06\/whatsapp.png?fit=512%2C512&amp;ssl=1\" class=\"attachment-full size-full wp-image-4211\" alt=\"\" srcset=\"https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/06\/whatsapp.png?w=512&amp;ssl=1 512w, https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/06\/whatsapp.png?resize=300%2C300&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/06\/whatsapp.png?resize=150%2C150&amp;ssl=1 150w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/api.whatsapp.com\/send?phone=+17325384465&#038;text=Hello!%20I%20would%20like%20to%20know%20more%20about%20Expat%20Tax\" target=\"_blank\">+1 (732) 538 4465<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8068244 elementor-widget elementor-widget-image\" data-id=\"8068244\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/uk.trustpilot.com\/review\/expattaxcpas.com?utm_medium=trustbox&#038;utm_source=Mini\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" loading=\"lazy\" width=\"276\" height=\"54\" src=\"https:\/\/i0.wp.com\/www.expattaxcpas.com\/new\/wp-content\/uploads\/2021\/02\/Trustpilot-Logo-1.png?fit=276%2C54&amp;ssl=1\" class=\"attachment-full size-full wp-image-4670\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34806c2 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"34806c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/uk.trustpilot.com\/review\/expattaxcpas.com?utm_medium=trustbox&#038;utm_source=Mini\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewBox=\"0 0 18 18\" fill=\"none\"><path d=\"M10.6222 3.44032C10.3476 3.16573 9.9024 3.16573 9.62782 3.44032C9.35323 3.7149 9.35323 4.1601 9.62782 4.43468L13.49 8.29688H2.8125C2.42417 8.29688 2.10938 8.61167 2.10938 9C2.10938 9.38833 2.42417 9.70312 2.8125 9.70312H13.49L9.62782 13.5653C9.35323 13.8399 9.35323 14.2851 9.62782 14.5597C9.9024 14.8343 10.3476 14.8343 10.6222 14.5597L15.6847 9.49718C15.9593 9.2226 15.9593 8.7774 15.6847 8.50282L10.6222 3.44032Z\" fill=\"#32CB5D\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Submit Feedback<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cc5499 elementor-align-left elementor-mobile-align-center elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"7cc5499\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjMyNjEiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewBox=\"0 0 18 18\" fill=\"none\"><path d=\"M10.6222 3.44032C10.3476 3.16573 9.9024 3.16573 9.62782 3.44032C9.35323 3.7149 9.35323 4.1601 9.62782 4.43468L13.49 8.29688H2.8125C2.42417 8.29688 2.10938 8.61167 2.10938 9C2.10938 9.38833 2.42417 9.70312 2.8125 9.70312H13.49L9.62782 13.5653C9.35323 13.8399 9.35323 14.2851 9.62782 14.5597C9.9024 14.8343 10.3476 14.8343 10.6222 14.5597L15.6847 9.49718C15.9593 9.2226 15.9593 8.7774 15.6847 8.50282L10.6222 3.44032Z\" fill=\"#32CB5D\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ac8340 elementor-align-left elementor-mobile-align-center elementor-hidden-tablet elementor-widget elementor-widget-button\" data-id=\"4ac8340\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.expattaxcpas.com\/new\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewBox=\"0 0 18 18\" fill=\"none\"><path d=\"M10.6222 3.44032C10.3476 3.16573 9.9024 3.16573 9.62782 3.44032C9.35323 3.7149 9.35323 4.1601 9.62782 4.43468L13.49 8.29688H2.8125C2.42417 8.29688 2.10938 8.61167 2.10938 9C2.10938 9.38833 2.42417 9.70312 2.8125 9.70312H13.49L9.62782 13.5653C9.35323 13.8399 9.35323 14.2851 9.62782 14.5597C9.9024 14.8343 10.3476 14.8343 10.6222 14.5597L15.6847 9.49718C15.9593 9.2226 15.9593 8.7774 15.6847 8.50282L10.6222 3.44032Z\" fill=\"#32CB5D\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ask A Question<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4ae84bf elementor-hidden-desktop elementor-hidden-phone\" data-id=\"4ae84bf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f49e65b elementor-widget elementor-widget-heading\" data-id=\"f49e65b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">About<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6b617c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d6b617c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/meet-team\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Meet the Founders<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.expattaxcpas.com\/new\/meet-team#Team\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Meet the Team<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Privacy Policy<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjcxNzAiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Referral Program<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6af630b elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"6af630b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjMyNjEiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewBox=\"0 0 18 18\" fill=\"none\"><path d=\"M10.6222 3.44032C10.3476 3.16573 9.9024 3.16573 9.62782 3.44032C9.35323 3.7149 9.35323 4.1601 9.62782 4.43468L13.49 8.29688H2.8125C2.42417 8.29688 2.10938 8.61167 2.10938 9C2.10938 9.38833 2.42417 9.70312 2.8125 9.70312H13.49L9.62782 13.5653C9.35323 13.8399 9.35323 14.2851 9.62782 14.5597C9.9024 14.8343 10.3476 14.8343 10.6222 14.5597L15.6847 9.49718C15.9593 9.2226 15.9593 8.7774 15.6847 8.50282L10.6222 3.44032Z\" fill=\"#32CB5D\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book 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