Research and insights

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

Page 100 of 350 · 6985 published records

• India: Navigating Foreign Asset Reporting with the New AIS Feature — India’s CBDT has enabled display of foreign assets data (CRS/FATCA) in the Annual Information Statement—learn how it affects your reporting and compliance.
• Structuring a China-Friendly Holding Entity: CFC Rule Risks & Best Practices — Setting up holding entities involving Chinese residents? Learn how China’s CFC-like rules, offshore trust rules, and recent entity restructuring tax policies affect your planning.
• Navigating China’s Offshore Trust Tax Rules: What Residents & Non-Residents Need to Know — China’s latest 2026 rules impose tax obligations on individuals using offshore trusts—this article breaks down when, how, and what to report under the new regime.
• What Active and Digital Nomads Should Know About Withholding and Double Tax in Taiwan — Foreign professionals and remote workers in Taiwan face specific withholding rules, tax treaty effects, and recent regulatory shifts; understanding these can avoid surprises.
• Navigating Tax Representative Obligations & Block Extension Schemes in Hong Kong — The Block Extension Scheme and new electronic filing requirements for tax representatives in Hong Kong means compliance is more digital—and missing deadlines even by small margins can cost clients dearly.
• Tax Incentives and Allowance Updates in Hong Kong’s 2026-27 Budget — Hong Kong’s 2026-27 Budget introduces meaningful tax relief for individuals and businesses, including one-off deductions, enhanced allowances, and expanded child benefits – key for both residents and digital nomads.
• Compliance Essentials for South Korea’s Overseas Financial Assets Regime — Failing to report foreign accounts or trusts can lead to massive penalties — learn who must report, what gets reported, and how to stay compliant.
• Exit Tax for HNWIs and Non-Residents: What You Need to Know Before Leaving Korea — If you’re a large shareholder or planning to emigrate, exit tax rules may force taxation on “unrealised” gains. Understand thresholds, obligations, and planning techniques.
• South Korea Crypto Tax Regime: Key Rules and Planning Strategies — Starting January 1, 2027, new rules bring “others-income classification” to digital assets. Know your effective dates, valuation methods, and deductions to optimise outcomes.
• Navigating Japan’s Invoice Reform & Simplified Consumption Tax for Small Businesses — Japan’s new “3-割特例” offers small operators relief under the consumption tax – here’s how to qualify and plan.
• How Japan’s Higher Basic Deduction and Income‐Based Changes Affect Expat Tax Planning — Recent Japanese tax reform raised basic deductions and altered income thresholds ‒ here’s what expatriates need to adapt now.
• Thailand Extends Electronic Tax Incentives & Withholding Tax Cuts to Boost Digital Compliance — Thailand has extended tax exemptions and slashed withholding tax rates to 1% through its e-Tax & e-Receipt systems, aiming to accelerate digital transformation and compliance.
• Malaysia’s New Incentive Framework: Outcome-Based Incentives in the Era of Global Minimum Tax — Malaysia’s shift to outcome-based incentives under the New Incentive Framework reflects a major change for investors: aligning tax relief with performance and aligning with OECD Pillar Two rules.
• Singapore’s 2026 Corporate Income Tax Rebate: What It Means for SMEs and Multinationals — Discover how the enhanced 2026 Corporate Income Tax rebate from Singapore can ease cost pressures for businesses, with insights and examples tailored to both SMEs and large multinationals.
• Puerto Rico's Role in US Opportunity Zone Designations Starting Mid-2026 — Puerto Rico will face new limits in nominating Low-Income Communities as Qualified Opportunity Zones under recent US federal guidance effective from July 1, 2026.
• Beneficial Ownership in the BVI: What Registered Agents Must Do in 2026 — New transparency rules in the British Virgin Islands require stricter compliance from registered agents — here’s what to know and how to act fast.
• Maximizing the IRPF 'Cashback' Refund Opportunity: What Lower-Income and Non-Obligated Taxpayers Should Know — In mid-2026 Brazil’s Receita Federal introduced a ‘cashback’ restitution for taxpayers who weren’t obligated to file IRPF yet had refundable amounts — a key opportunity most non-filing taxpayers may overlook.
• Using the New Web-based DITR Service: Simplifying Rural Landowner Compliance — As of August 10, 2026, the Brazilian Receita Federal launched a web version of the DITR declaration for rural property tax, making filing faster and eliminating software installation.
• Digital Nomads en Latinoamérica: obligaciones fiscales al trabajar remotamente — Entender tus obligaciones fiscales cuando trabajas desde México, Perú, Colombia, Argentina o Chile como nómada digital y cómo cumplir legalmente evitando sanciones.
• Cómo mantenerse al día con las obligaciones digitales tributarias en Latinoamérica — Un panorama actualizado sobre compliance digital—normas, fechas límite y herramientas imprescindibles en México, Perú, Chile y Colombia.