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  <!-- ============================================================
       1. CORE PAGES & MAIN HUBS
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  <url>
    <loc>https://pficreport.com/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
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  <url>
    <loc>https://pficreport.com/countries/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
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  <url>
    <loc>https://pficreport.com/form-8621/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.9</priority>
  </url>

  <!-- ============================================================
       2. INDIA PFIC HUB & 20 PILLAR GUIDES
  ============================================================ -->
  <url>
    <loc>https://pficreport.com/countries/india/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
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  <url>
    <loc>https://pficreport.com/countries/india/cams-form-8621/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/elss-pfic-us-tax/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/hdfc-mutual-fund-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/icici-prudential-mutual-fund-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
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  <url>
    <loc>https://pficreport.com/countries/india/idcw-pfic-excess-distribution/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
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  <url>
    <loc>https://pficreport.com/countries/india/indian-mutual-funds-before-moving-us-pfic-form-8621/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
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  <url>
    <loc>https://pficreport.com/countries/india/inherited-indian-mutual-funds-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/kfintech-form-8621/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/missed-form-8621-indian-mutual-funds/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
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  <url>
    <loc>https://pficreport.com/countries/india/nps-pfic-us-tax-form-8621/</loc>
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    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/pfic-calculator-for-cpa-ea/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/pms-pfic-us-tax/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/ppf-epf-us-tax/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/returning-to-india-pfic-form-8621/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/sbi-mutual-fund-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/sip-pfic-calculator/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/sold-indian-mutual-fund-1291-form-8621/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/ulip-pfic-us-tax-form-8621/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/us-nri-investing-india-without-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india/zerodha-groww-mutual-fund-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>

  <!-- ============================================================
       3. CANADA PFIC HUB & PILLAR GUIDES
  ============================================================ -->
  <url>
    <loc>https://pficreport.com/countries/canada/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/canadian-etf-pfic-qef-ais/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/canadian-mutual-fund-wealthsimple-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/cash-to-pfic-us-tax/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/corporate-class-funds-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/fhsa-pfic-us-tax/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/missed-form-8621-canadian-etfs/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/moving-from-canada-to-us-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/moving-from-us-to-canada-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/resp-rdsp-pfic-form-8621/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/rrsp-pfic-form-8621/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/segregated-funds-us-tax-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/tfsa-pfic-us-tax/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/us-citizen-investing-canada-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/vfv-xeqt-canadian-etf-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada/wealthsimple-direct-indexing-pfic-us-citizen/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>

  <!-- ============================================================
       4. EUROPE REGION HUB & UCITS GUIDES
  ============================================================ -->
  <url>
    <loc>https://pficreport.com/countries/europe/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/europe/already-own-ucits-etf-pfic-what-to-do/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/europe/pfic-annual-information-statement/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/europe/priips-vs-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/europe/ucits-etf-mark-to-market/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/europe/ucits-etf-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/europe/uk-reporting-funds-pfic/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/europe/us-etf-vs-ucits/</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>

  <!-- ============================================================
       5. COUNTRY-SPECIFIC JURISDICTION GUIDES
  ============================================================ -->
  <url>
    <loc>https://pficreport.com/countries/australia-pfic-super-etfs-form-8621-guide</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/austria-pfic-oekb-meldefonds-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/canada-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/china-pfic-form-8621-guide</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/denmark-pfic-skat-lagerbeskatning-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/france-assurance-vie-pea-pfic-form-8621-guide</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/germany-pfic-ucits-etf-depot-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/hong-kong-pfic-mpf-unit-trusts-form-8621-guide</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/india-pfic-indian-mutual-funds-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/irish-ucits-etf-pfic-guide-vwra-vwrl-iwda-cspx-vuaa</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/israel-pfic-keren-hishtalmut-kupat-gemel-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/japan-pfic-nisa-ideco-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/korea-etf-pfic-tiger-133690-vs-qqq-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/luxembourg-pfic-sicav-fcp-ucits-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/netherlands-pfic-vwce-degiro-box-3-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/new-zealand-kiwisaver-pfic-us-tax</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/singapore-pfic-form-8621-cpfis-srs-endowus-guide</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/spain-pfic-ucits-myinvestor-degiro-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/switzerland-pfic-pillar-3a-swissquote-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/taiwan-etf-0050-0056-pfic-guide</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/uae-dubai-pfic-offshore-bond-ucits-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/countries/uk-isa-sipp-pfic-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>

  <!-- ============================================================
       6. FORM 8621 TECHNICAL GUIDES & SCREENERS
  ============================================================ -->
  <url>
    <loc>https://pficreport.com/form-8621/1291-excess-distribution-calculation</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/form-8621/1291-vs-mtm-vs-qef</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/form-8621/1295-qef-calculation</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/form-8621/1296-mtm-calculation</loc>
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    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/form-8621/chatgpt-gemini-claude-pfic-ai-test</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/form-8621/discovered-pfic</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/form-8621/diy-pfic-calculation</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/form-8621/do-i-need-to-file-form-8621</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/form-8621/ea-cpa-tax-attorney-pfic-fbar-streamlined</loc>
    <lastmod>2026-08-22T00:00:00+12:00</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://pficreport.com/form-8621/fbar-vs-form-8938-vs-form-8621-foreign-etf-pfic</loc>
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  <!-- ============================================================
       7. MISCELLANEOUS TOOLS & LEGAL
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