Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

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• Launching a Korean Business While Living Abroad: Choosing the Right Tax and Filing Workflow — Nonresident founders and overseas-based consultants need to separate entity formation from tax administration. Korean source income, withholding, electronic filing, VAT, and cross-border documentation should be designed together rather than handled as separate afterthoughts.
• Leaving Korea with Appreciated Shares: A Compliance Roadmap for High-Net-Worth Emigrants — Korea’s departure-tax rules can treat built-in gains on certain domestic shares as taxable when a qualifying resident leaves the country. The critical work happens before departure: establish eligibility, obtain tax-clearance documentation, appoint a tax manager where required, and meet the post-departure filing deadline.
• South Korea’s 2027 Crypto Tax Regime: A Recordkeeping Plan for Investors and Digital Nomads — South Korea’s cryptocurrency income-tax rules are scheduled to apply to transfers and lending occurring from January 1, 2027. Investors should use 2026 to reconstruct acquisition costs, transaction fees, wallet movements, and residency facts before the first reporting cycle.
• Japan’s October 2026 Consumption-Tax Changes: A Practical Checklist for Cross-Border Businesses — Japan’s consumption-tax rules changed for certain export transactions and domestic real-estate brokerage services involving nonresidents from October 1, 2026. Businesses serving overseas clients should update documentation, contracts, and invoice reviews immediately.
• Malaysia MyInvois SDK 1.0: Production Validation Changes Effective 24 October 2026 — Malaysia’s MyInvois SDK release introduces production validation requirements affecting monetary fields and passport identifiers. Businesses using API or software integrations should test payloads immediately because non-compliant submissions may be rejected.
• Year-End U.S. Filing Control for Caribbean-Owned Businesses and Puerto Rico Residents — Caribbean taxpayers with U.S. connections face a calendar of federal filing and payment obligations that can continue even when local or territorial taxation applies. A structured year-end control process helps prevent missed extensions, information returns, payroll filings, and estimated-tax payments.
• BVI Financial Return Changes: Preparing Companies and Limited Partnerships for the 2026 Annual-Return Format — The BVI Financial Services Commission has announced upcoming revisions to financial-return orders that are expected to apply to 2026 annual returns filed through registered agents from September 2027 onward. Businesses should use the lead time to improve data collection and governance records.
• Puerto Rico Residency Planning: Separating Puerto Rico-Source Income from U.S.-Source Income — Bona fide residents of Puerto Rico must analyze residency, source of income, and filing obligations separately rather than assuming that territorial residence eliminates all U.S. tax filings. This guide explains the core framework for individuals with employment, investment, or self-employment income.
• Como preparar sistemas e documentos fiscais para as próximas fases da CBS e do IBS no Brasil — O cronograma oficial da Reforma Tributária do Consumo organiza diferentes datas de obrigatoriedade para documentos fiscais, declarações e operações. Empresas devem tratar cada marco como um projeto de conformidade separado, evitando confundir publicação de leiaute, início de testes e início efetivo da obrigação.
• MEI e nanoempreendedor na Reforma Tributária: quando o CNPJ e a nota fiscal deixam de ser exigidos — O Decreto nº 13.140/2026 criou dispensas específicas para nanoempreendedores e permitiu que MEIs usem a DASN-SIMEI como documento fiscal eletrônico em operações com consumidores finais pessoas físicas. A simplificação reduz custos, mas não elimina todas as obrigações nem se aplica indistintamente a vendas para empresas.
• Late-Tax Debt Relief in Colombia: How the September 2026 Emergency Decree Changes the Payment Decision — Colombia's Decree 1419 of September 17, 2026 introduced a temporary relief mechanism for specified tax, customs, and exchange obligations. Taxpayers should model the cash cost, document eligible debts, and calendar the November 19 deadline before deciding whether to settle.
• Digital Nomads and Non-Domiciled Service Providers: Separating Residence, Source, and Collection Duties — Working remotely across Latin America can create separate residence, income-tax, VAT/IGV, and electronic-compliance issues. The official 2026 calendars show why a person or company must analyze where customers are located, where services are supplied, and which entity has collection responsibilities.
• October 2026 Latin America Tax Compliance Calendar: What Businesses and Individuals Should Check Now — October is a high-risk month for filing and payment obligations across Colombia, Peru, Mexico, Chile, and Argentina. This practical guide separates genuine deadlines from broader regulatory changes and highlights controls taxpayers should implement before month-end.
• CBAM in 2026: Structuring EU Import Controls Around Authorised Declarant Requirements — From 1 January 2026, imports of covered CBAM goods above the applicable de minimis threshold require an authorised CBAM declarant. Importers should integrate customs, procurement and tax controls rather than treating carbon-border compliance as a standalone filing task.
• Pillar Two Compliance in 2026: What the September GloBE Information Return Update Means for EU Groups — The OECD’s September 2026 update to the GloBE Information Return gives multinational groups a more standardised framework for reporting global minimum-tax information. EU groups should align their data, entity mapping and filing controls before the relevant fiscal-year reporting cycle begins.
• Global Compliance Playbook for October 2026: Extensions Do Not Extend Payment Obligations — The IRS’s 2026 filing calendar illustrates a recurring cross-border compliance risk: an extension may move the filing date without moving the payment date. Nonresident individuals and multinational entities should coordinate U.S. filings with foreign reporting, withholding, and information-return calendars.
• 2026 Cross-Border Tax Planning: How Permanent U.S. Rate Changes Affect International Owners — The OECD’s 2026 tax reform review identifies major U.S. changes affecting individuals, pass-through businesses, foreign-derived income, interest deductions, and the Base Erosion and Anti-Abuse Tax. International owners should revisit entity choice, cash-flow forecasts, and cross-border effective tax rates.
• Australian Business Setup Essentials: ABN, GST, PAYG and Super Obligations — Choosing a business structure is only the beginning. Australian operators must match their registrations, reporting cycles and employment obligations to the way the business actually operates.
• Leaving Australia Without a Surprise CGT Bill: A Practical Residency and Asset-Timing Guide — Australian tax residency is determined by legal tests and facts, not simply by where you spend most of your time. This guide explains how departure can affect worldwide income, capital gains tax, the main residence exemption and superannuation.
• Canada’s 2026 Tax Compliance Calendar: RRSP, TFSA, Filing, and Benefit-Eligibility Triggers — A filing obligation can arise even when income is low or no tax is payable. Use this CRA-based calendar to identify the deadlines and events that require action for individuals, families, and registered-plan holders.