Research and insights

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

Page 103 of 350 · 6985 published records

• Planning for High Incomes: Japan’s New Bracket & Minimum Deduction Changes — Starting April 2026, Japan restructured its deduction thresholds and base for high-income earners. Here’s what to consider if you expect to make ¥20 million or more.
• Digital Nomads & Japan: How Japan’s New ‘Platform Tax’ Affects Cross-Border E-Commerce Sellers — Japan’s 2026 tax reforms introduce sweeping changes under the platform taxation regime. If you’re providing goods online from abroad or through a marketplace, these shifts could reshape your obligations under Japanese consumption tax.
• Appointing a Tax Representative in Indonesia? Recent Rules on PMK 44/2026 Explained — New rules (PMK 44/2026) in Indonesia expand who can act as a tax representative—beyond licensed consultants—with conditions on competence and cooling-off periods.
• Indonesia’s Marketplace Withholding Model: What Online Sellers Need to Know by August 1, 2026 — Indonesia now requires marketplaces to collect income tax (Article 22) from domestic merchants starting August 2026—an important shift in digital tax collection.
• Navigating Malaysia’s e-Invoice and MITRS Rollout: What Businesses Need to Do Now — The Malaysian Inland Revenue is expanding its electronic document submission system and strengthening e-invoice compliance. Here’s how companies, REITs, and unit trusts can stay ahead.
• Tax Planning for Digital Nomads: Caribbean Zero-Tax Havens and U.S. Territory Options — Comparing port thresholds, residency tests, and tax exposure for nomads considering Cayman, BVI, Bahamas, Bermuda or Puerto Rico.
• Compliance Essentials for Puerto Rico Residents under U.S. Federal Tax Rules — Puerto Rico’s unique status creates specific filing, residence, and credit rules for bona fide residents—know how to stay compliant and avoid penalties.
• Optimizing Your Business Entity in the Caribbean: Strategies for Setup in Zero-Tax Jurisdictions — How to choose and structure your entity in places like Cayman, BVI, Bahamas and Puerto Rico to maximize legal advantages and minimize risk.
• Digital Nomads & IRPF: Navigating Brazil’s Tax Landscape in 2026 — Digital nomads living or earning in Brazil face new rules around CNPJ registration, IRPF rates and tax treaties—practical tips to stay compliant and optimize your position.
• What Brazil’s New CNPJ Rules Mean for Businesses — Recent updates to Brazil’s Cadastro Nacional da Pessoa Jurídica (CNPJ) affect businesses’ filings, suspensions, and system compatibility—key moves for entities large and small.
• Tax Planning for SMEs: Leveraging Mexico’s Regularización Fiscal 2026 Program — Small and medium businesses in Mexico have a limited-time chance to reduce penalties through a new fiscal regularization program—here’s how to use it strategically.
• How Digital Nomads Can Navigate VAT Obligations in Latin America’s E-Commerce Boom — As online platforms surge across Latin America, digital nomads must stay savvy about VAT regulations when offering services or content—especially from abroad.
• Tax Simplification and the Omnibus: What EU MNEs Should Plan for Now — With the EU’s proposed ‘Taxation Omnibus’ and recast DAC, multinational groups face a changing regulatory landscape—understanding pending changes now can inform tax structuring, reporting, and entity setups to reduce risks and compliance burdens.
• Preparing Your Business for the €3 Customs Duty on Low-Value E-Commerce Imports — As of 1 July 2026, EU businesses must adapt to a €3 customs duty per item on low-value imports (≤ €150) that abolishes the previous de minimis threshold—this article guides you through what you need to do to stay compliant and avoid costly surprises.
• Digital Nomads & E-Commerce: EU’s Low-Value Imports Fee and VAT Reforms You Must Know — New EU rules over customs duty on small online imports and evolving VAT reporting could increase costs and obligations for digital nomads and e-commerce sellers worldwide.
• Compliance 2026: Navigating the EU’s New Tax Simplification and DAC Reforms — Businesses operating across the EU must adapt quickly to the Commission’s sweeping simplification proposals, changes under DAC, and evolving reporting obligations.
• How Global Minimum Tax Rules Reshape Tax Planning for Multinationals — Multinationals must adapt their tax planning strategies in light of new Global Minimum Tax rules, safe-harbours, and administrative guidance to avoid surprises.
• Cents per Kilometre Rate increased to 91¢ for 2026-27: Self-Employed & Employees Guide — ATO has updated the cents per kilometre deduction rate for work-related car expenses to **91 cents/km** for 2026-27 — here’s when you can use it, how to calculate, and common pitfalls.
• How Division 296 Tax Affects High-Balance Super Accounts — New Division 296 measures introduce additional tax on super earnings above $3 million; here’s who’s affected, how it’s calculated, and strategies to manage your super tax burden.
• Payday Super from 1 July 2026: What Employers and Workers Need to Know — Australia’s “Payday Super” reforms take effect 1 July 2026 — shifting super payments from quarterly to payday and introducing new employer obligations and penalties.