Research and insights

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

Page 10 of 349 · 6968 published records

• Massachusetts Decouples on Key R&D Deductions: What Businesses Need to Know — Massachusetts will no longer follow certain transition rules under the One Big Beautiful Bill for R&D expense deductions, affecting businesses with expenses paid between 2022–2024.
• IRS Introduces Automatic Penalty Relief Program: Say Goodbye to First Time Abate — Starting mid-2026, the IRS rolled out a new automatic penalty-relief program for qualifying taxpayers—making penalty abatement simpler and more consistent.
• Maximizing the Foreign Earned Income Exclusion in 2026: What Digital Nomads Should Know — Digital nomads can exclude up to $132,900 of their foreign-earned income in 2026—understanding how to qualify and apply the exclusion is essential to avoid missed opportunities or penalties.
• Entity Setup Strategies for Remote Services Companies in Kenya — Choosing the right legal entity can make or break tax, compliance and growth when running a virtual services business from Kenya.
• Smart VAT Planning for Digital Nomads in South Africa — How recent VAT changes in South Africa impact nomads selling services or expanding exportable business—what to know and how to optimize.
• What Azerbaijan’s Fərman 445-VIIQD Means for VAT & State Social Fund Deposits — Azerbaijan’s President issues a decree altering who handles reporting for VAT-to-Social Fund transfers and shifting implementation authority to the Cabinet of Ministers.
• How Smiałczykyh Circumstances and Caps on Penalties Change in Russian Tax Law from September 2026 — Russia introduces explicit caps and frameworks for mitigating penalties in tax violations effective 1 September 2026, marking a shift toward more predictable tax enforcement.
• Russia’s New Rules for Employer Notifications on Income Tax and Social Contributions — Employers in Russia now can file a single advance notification for income tax and social contributions covering multiple months instead of monthly, starting 1 September 2026.
• Navigating Social Contributions Changes in North Macedonia: What Self-Employed Should Know — North Macedonia enacted new social insurance contribution rates in July 2026 and shifted assessment responsibilities for self-employed under flat income; major compliance change ahead.
• Scholarships & Tax: What Ukrainian Employers Should Know in 2026 — Enterprises paying scholarships to students in Ukraine now enjoy a tax-free threshold of 4,660 UAH/month; excess is taxed and subject to personal income tax and military levy.
• How Ukraine’s New Controlled Transaction Reporting Rules Affect Cross-Border Businesses — Ukraine updated its reporting form for related-party transactions, introducing economic relatedness codes that could impact transfer pricing and compliance across borders.
• Small Business Relief in UAE Through End-2029: What Free Zone and Local Businesses Should Know — UAE extends Small Business Relief for Corporate Tax until 31 December 2029 for taxable persons with revenues up to AED 3 million. Key points for eligibility, compliance, and strategic business decisions.
• Navigating the UAE’s VAT Executive Regulation Amendments (Sept 2026) — UAE’s Cabinet Decision No. 149 of 2026 introduces updated VAT Executive Regulation provisions—impacting medical imports, employee housing, input tax recovery, and more. Understand changes and stay compliant.
• How Pillar Two & Top-Up Tax Reporting Changes Impact UAE Multinationals — With UAE’s Ministerial Decision No. 133 of 2026, multinationals operating in the UAE face new filing obligations under the Pillar Two / Top-Up Tax regime starting from 2025. Learn who’s affected, how to comply, and what this means for your global tax planning.
• India Tax Planning: Transition from Old to New Tax Regime under Income-tax Act, 2025 — With the Income-tax Act, 2025 fully in force, individuals and entities face key choices: opt for new regime, understand disclosure obligations, and manage compliance under simplified rules.
• Bangladesh Entity Setup: Best Structure for Foreign Investors — Choosing the right legal form in Bangladesh — Joint Venture, Private Limited, Liaison Office — affects how foreign-source profits, liability, and tax are treated. Here's a practical guide.
• India: Digital Nomad Guide — Taxation for Remote Work and Overseas Income — If you're living in India and earning income from abroad or working remotely for foreign employers, this guide breaks down your tax duties, reporting obligations, and how the new Income-tax Act, 2025 affects you.
• Compliance Guide: Applying the Labour Dispatch “差额征税政策” in China — New questions are emerging about how China’s labour dispatch differential taxation policy works. Here’s how dispatch agencies and client companies can stay compliant.
• Entity Structures & CFC Considerations: How China Residents Should Navigate Low-Tax Jurisdictions — Controlled Foreign Corporation (CFC) rules are tightening in China under the new tax code. Choosing the right entity structure can have big implications for tax and reporting.
• Understanding China’s New Battery Consumption Tax: What Businesses Need to Know — China has overhauled the consumption tax for batteries, introducing differentiated rates and exemptions. Here's how this impacts manufacturers and importers starting September 2026.