Zfx South Of The Border -

: The "South of the Border" series focuses heavily on "damsel in distress" tropes, featuring intense interrogation, bondage, and punishment scenes. Notable Installments

“ZFX South of the Border” J. Russell Madray Journal of Accountancy Oct 2015

Let’s hear your thoughts.

I wanted to take a moment to discuss one of the most talked-about series from the "Golden Age" of fetish video production:

What set "South of the Border" apart wasn't just the bondage, but the context. In an era where a lot of content was purely "tie and photograph," ZFX (and specifically the performance of Lisa Kinkaid) brought a psychological element to the screen.

| Purpose | What to focus on | |--------|------------------| | | Subpart F definitions, CFC threshold (10% U.S. shareholder), foreign base company sales/services income | | International tax planner | The analysis of manufacturing exception and substantial assistance test – still alive in GILTI era | | Academic research | Compare pre‑TCJA intangible shifting with post‑TCJA GILTI/FDII regime |

Does anyone else have fond memories of this series? Do you think the current generation of producers captures that same level of storytelling, or is that era gone for good?

Sales

Zfx South Of The Border -

zfx south of the border
Aruna Neervannan
Apr 29, 2026 12 min read
Miller Heiman Blue Sheet Template: How to Fill It Out

: The "South of the Border" series focuses heavily on "damsel in distress" tropes, featuring intense interrogation, bondage, and punishment scenes. Notable Installments

“ZFX South of the Border” J. Russell Madray Journal of Accountancy Oct 2015

Let’s hear your thoughts.

I wanted to take a moment to discuss one of the most talked-about series from the "Golden Age" of fetish video production:

What set "South of the Border" apart wasn't just the bondage, but the context. In an era where a lot of content was purely "tie and photograph," ZFX (and specifically the performance of Lisa Kinkaid) brought a psychological element to the screen.

| Purpose | What to focus on | |--------|------------------| | | Subpart F definitions, CFC threshold (10% U.S. shareholder), foreign base company sales/services income | | International tax planner | The analysis of manufacturing exception and substantial assistance test – still alive in GILTI era | | Academic research | Compare pre‑TCJA intangible shifting with post‑TCJA GILTI/FDII regime |

Does anyone else have fond memories of this series? Do you think the current generation of producers captures that same level of storytelling, or is that era gone for good?

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