The Essential Tax Podcast

Tune in to this mini episode of The Essential Tax Podcast for practical tips and updates on a timely topic in the international tax realm. Your host, Mishkin Santa, will briefly guide you through the most up-to-date information on this hot tax topic as well as provide his invaluable analysis and expert recommendations.

About The Essential Tax Podcast

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

Tune in to this mini episode of The Essential Tax Podcast for practical tips and updates on a timely topic in the international tax realm. Your host, Mishkin Santa, will briefly guide you through the most up-to-date information on this hot tax topic as well as provide his invaluable analysis and expert recommendations.

About The Essential Tax Podcast

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 10

In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Austin C. Carlson, JD, CPA, Partner at Gray Reed. As a business lawyer and CPA, Austin brings a unique and rare set of skills and perspectives to every area of his practice, which includes corporate and tax counsel on M&A deals, complex corporate and tax planning for domestic and international transactions, foreign account and income disclosure and penalty abatement issues including the Streamlined Filing Compliance Procedures and Delinquent International Information Return Submission Procedures.

Tune in for these key takeaways:

• An update on the current status of gold and silver as safe haven investments.

• The circumstances when gold and silver might be viewed by the US government as PFIC investments, and how to avoid certain pitfalls that come along with this classification.

• When the US capital gains collectible rate might apply to gold and silver investments.

• The importance of prompt, accurate reporting of these types of assets and how this may work in a taxpayer’s favor should there ever be an investigation.

• Discussion of various options that a taxpayer considering investing in commodities should consider to avoid falling into the PFIC trap.

Learn more about Austin C. Carlson:

• Visit the News & Resources page on Gray Reed’s website: https://www.grayreed.com/NewsResources

• View Austin C. Carlson’s profile on Gray Reed’s website: https://www.grayreed.com/Our-People/Austin-C-Carlson

• Connect with Austin C. Carlson on LinkedIn: https://www.linkedin.com/in/austin-carlson-jd-cpa-63031029/

• Follow Gray Reed on LinkedIn: https://www.linkedin.com/company/grayreed/

Visit Gray Reed’s YouTube Channel: https://www.youtube.com/@GrayReedLaw Follow Gray Reed on Facebook: https://www.facebook.com/GrayReedLaw/

Further Resources:

• IRS Topic No. 409, Capital Gains and Losses: https://www.irs.gov/taxtopics/tc409

• 26 CFR § 301.7701-4(b), Business Trusts: https://www.law.cornell.edu/cfr/text/26/301.7701-4

• 26 U.S. Code § 1291 - Interest on tax deferral: https://www.law.cornell.edu/uscode/text/26/1291

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About The Essential Tax Podcast:

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

Tune in to this mini episode of The Essential Tax Podcast for practical tips and updates on a timely topic in the international tax realm. Your host, Mishkin Santa, will briefly guide you through the most up-to-date information on this hot tax topic as well as provide his invaluable analysis and expert recommendations.

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 8

In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Rajvi Shah, CA, specialized Chartered Accountant. Rajvi manages business development at CBV & Associates, LLP, and she specializes in international tax compliance, corporate restructuring, and cross-border commercial advisory services. Prior to her extensive tenure at CBV & Associates LLP, she built her corporate accounting foundation as an Assistant Manager for the International Desk at Chaturvedi & Shah.

Tune in for these key takeaways:

• Conversation about the intricacies and requirements of becoming an Indian tax citizen.

• A brief discussion delineating the Indian tax year (April – March) versus a calendar year, and some different benefits and complications that the associated deadlines may pose for an immigrating taxpayer.

• Key conceptual and compliance differences between the Indian Income Tax Act, 1961, and the current regime, the Income Tax Act, 2025.

• Insight into personal Income Tax rates in India and strategies for how to manage them as an incoming taxpayer.

• An explanation of India’s withholding tax system and how it differs from other countries’ systems.

• Insight into how foreign financial assets are viewed and treated in India, for both residents and nonresidents.

• The purpose of LICs and life insurance products in India, and how they can be helpful in maximizing tax deductions.

Learn more about Rajvi Shah:

• Visit the Services page on CBV & Associates, LLP’s website: https://cbva.in/services/

• Connect with Rajvi on LinkedIn: https://www.linkedin.com/in/rajvi-shah-755512145/

• Follow CBV & Associates, LLP on LinkedIn: https://www.linkedin.com/company/cbvllp/

• Follow CBVA & Associates, LLP on Facebook: https://www.facebook.com/cbvassociates

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About The Essential Tax Podcast:

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

Tune in to this mini episode of The Essential Tax Podcast for practical tips and updates on a timely topic in the international tax realm. Your host, Mishkin Santa, will briefly guide you through the most up-to-date information on this hot tax topic as well as provide his invaluable analysis and expert recommendations.

About The Essential Tax Podcast

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

* YouTube: https://www.youtube.com/@TheWolfGroupPC

* Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

* Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

* Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

* Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

* Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 8

In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Christopher Ott, Private Client Advisor at Henley & Partners in Washington, DC. Chris brings a capital markets mindset to relationship-driven advisory work. After a decade in commercial real estate acquisitions and asset management, Chris has developed a foundation in evaluating risk, understanding capital flows, and navigating complex transactions. Today, Chris applies that foundation to relationship-driven advisory work centered on clarity, discretion, and long-term alignment..

Tune in for these key takeaways:

• A history of the prestigious Henley & Partners firm, including how the firm has evolved over the years and current initiatives

• Discussion surrounding the current status of US emigration and immigration trends

• Insight into which countries outbound Americans are gravitating toward and why

• Dialogue around the most common issues that US nationals are facing as they seek citizenship in foreign countries

• Insight into the ‘more is better’ mindset surrounding Passports

• An outline of options that US citizens have if/when they find themselves in a scenario that involves relocating abroad, and how they can best leverage their situation for tax benefits

Learn more about Christopher Ott:

• Connect with Chris Ott on LinkedIn: https://www.linkedin.com/in/christopherthomasott/

• Follow Henley & Partners on LinkedIn: https://www.linkedin.com/company/henley-partners/

• Visit Henley & Partners’ YouTube Channel: https://www.youtube.com/user/HenleyAndPartners

• Follow Henley & Partners on Facebook: https://www.facebook.com/HenleyPartners/

• Reach out to Chris via Email for a no-obligation consultation: [email protected]

Further Resources:

• The Henley Private Wealth Migration Report 2026: https://www.henleyglobal.com/publications/henley-private-wealth-migration-report-2026 Henley & Partnres’ latest wealth and investment migration report, which introduces the Global Wealth Mobility Framework, revealing how tax, policy, geopolitics, and access are reshaping the competition to attract millionaires.

• The Henley Passport Index: https://www.henleyglobal.com/passport-index The Henley Passport Index is the original, authoritative ranking of all the world’s passports according to the number of destinations their holders can access without a prior visa. Covering data from 199 different passports and 227 different travel destinations, the index is updated monthly and provides a comprehensive tool for assessing global mobility.

***********************************

About The Essential Tax Podcast:

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 7

In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Anthony Lombard, CFP, founder of Noteworthy Financial. Anthony has 20+ years’ experience in the financial industry. He grew up in Buffalo and Rochester, NY, and his career spans New York City, Dallas/Fort Worth, Houston, and London. He is currently located in Northern Virginia.

Tune in for these key takeaways:

• A discussion about the concept of ‘behavioral finance’ and how understanding psychological traps can affect personal financial wellness and outlook.

• Insight into how creative friction and financial automation can bolster financial planning initiatives.

• An analysis of how social media’s influence can promote herding behavior and a false sense of urgency in financial management.

• Advice on how to balance financial planning, estate planning, investment initiatives, and tax planning to ensure that these initiatives can all work in concert to provide a secure future for a family.

• Why increasing financial literacy can empower a person and make them feel more comfortable with investing and money management.

• Practical advice regarding the importance of having a financial plan timeline and evaluating that plan’s adaptability regularly.

• Dialogue about current trends in investment strategies and how they can affect an individual investor.

Learn more about Anthony Lombard:

• Connect with Anthony on LinkedIn: https://www.linkedin.com/in/ajlomba/

• Email Anthony: [email protected]

• Visit the About page on Noteworthy Financial’s website: https://www.noteworthy-financial.com/about

• Review Services and Pricing on Noteworthy Financial’s website: https://www.noteworthy-financial.com/services

***********************************

About The Essential Tax Podcast:

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 6

In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Dr. Jean-Philippe Chetcuti, Senior Managing Partner at Chetcuti Cauchi Advocates, in Valletta, Malta. Dr. Chetcuti co-founded the firm and acts as the firm’s co-managing Partner. He co-heads the firm's acclaimed Maltese Immigration and Global Mobility practice group. Dr. Chetcuti is recognized for his thought leadership in the HNW immigration sector, particularly the Maltese Citizenship by Merit framework, and the intersection of global mobility, expat taxation, and family office structuring. In this episode, they discuss Malta’s Permanent Residence Program, resident non-domiciled tax regime, Citizenship by Merit, and associated international tax planning considerations.

Tune in for these key takeaways:

• An overview and discussion of the current Malta Permanent Residency by Investment Program, including cost, timeline, requirements & commitments, why a taxpayer might choose Malta over other European countries, and what Malta can offer to individuals versus businesses.

• Discussion regarding the status of Malta’s superseded Citizenship by investment program.

• Dialogue surrounding how the Maltese tax system is applied under the Permanent Residency by Investment Program, how this might affect highly compensated individuals or retirees.

• How a taxpayer might use Malta Permanent Residency as a gateway to the rest of Europe.

Learn more about Dr. Chetcuti:

• Visit the Insights page on Chetcuti Cauchi Advocates’ website: https://www.ccmalta.com/insights

• View Dr. Chetcuti’s profile on Chetcuti Cauchi Advocates’ website: https://www.ccmalta.com/people/jean-philippe-chetcuti

• Connect with Dr. Chetcuti on LinkedIn: https://www.linkedin.com/in/jeanphilippechetcuti/

• Follow Chetcuti Cauchi Advocates on LinkedIn: https://www.linkedin.com/company/chetcuti-cauchi-advocates/

• Visit Chetcuti Cauchi Advocates’ Instagram Page: https://www.instagram.com/chetcuticauchi/

• Follow Chetcuti Cauchi Advocates on Facebook: https://www.facebook.com/maltalawfirm

Further Resources:

• Malta Permanent Residence Program: www.ccmalta.com/solutions/malta-permanent-residence-programme

• Malta Permanent Residence Program 2026 Guide: www.ccmalta.com/publications/malta-permanent-residence-guide

• Malta Tax Guide for Americans: www.ccmalta.com/publications/malta-tax-guide-for-americans

• Malta Resident Non-Dom Taxation: www.ccmalta.com/publications/malta-resident-non-domiciled

• Malta Tax Residency: www.ccmalta.com/publications/malta-tax-residency

• Malta Citizenship through Merit: www.ccmalta.com/solutions/malta-citizenship-through-merit

• Malta’s Citizenship by Merit Law Explained: www.ccmalta.com/publications/malta-citizenship-by-merit-law-explained

• Washington Times Interview: Chetcuti Cauchi and the American–Malta Connection: www.ccmalta.com/insights/washington-post-interview-chetcuti-cauchi-the-american-malta-connection

• Malta’s Growing Appeal to Americans: www.legal-malta.com/malta-growing-appeal-americans/

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About The Essential Tax Podcast:

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax—all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 5

In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Frederic Behrens, CFP. Frederic is a Partner in the New York office at Cerity Partners, where he provides investment management and financial advisory services for high-net-worth individuals and international families. In particular, he has significant experience working with U.S. citizens living abroad, nonresident aliens and mixed-nationality families.

Tune in for these key takeaways:

• A discussion of international tax planning initiatives, such as how to coordinate investment strategies while living abroad, coordinating strategies with foreign tax advisors, and foreign currency exposure.

• Advice on how to approach common issues with PFICs and other “US tax toxic” foreign investment assets.

• Real life examples of US taxpayers that have experienced international tax issues and strategies for resolving these common situations.

• Strategies for integrating US estate tax planning and gifting strategies into investment decisions.

• Conversation related to multinational families owning assets in multiple non-US countries that impose an inheritance tax.

• How multinational individuals might approach managing their executive compensation such as RSUs, ISOs, and carried interest.

• General tips and tricks for US individuals that are considering retiring abroad.

• Common issues for families where one spouse is a US person and one spouse is a non-resident alien.

Learn more about Frederic Behrens & Cerity Partners:

• Visit the Wealth Management page on Cerity Partners’ website: https://ceritypartners.com/individuals-and-families/wealth-management/

• View Frederic Behrens’ profile on Cerity Partners’ website: https://ceritypartners.com/team/frederic-behrens/

• Connect with Frederic on LinkedIn: https://www.linkedin.com/in/fredericbehrens/

• Follow Cerity Partners on LinkedIn: https://www.linkedin.com/company/cerity-partners/

• Visit Cerity Partners’ YouTube Channel: https://www.youtube.com/@CerityPartners

***********************************

About The Essential Tax Podcast:

In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas.

Watch or listen to more episodes of The Essential Tax Podcast:

• YouTube: https://www.youtube.com/@TheWolfGroupPC

• Apple: https://podcasts.apple.com/us/podcast/the-essential-tax-podcast/id1754660944

• Spotify: https://open.spotify.com/show/2beZfOpwfBlBgWHlNelAOf

Connect and learn more from your host, Mishkin Santa:

• Connect with Mishkin on LinkedIn: https://www.linkedin.com/in/msanta

• Follow The Wolf Group on LinkedIn: https://www.linkedin.com/company/the-wolf-group-pc

• Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/mishkin-santa