Research and insights

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

Page 105 of 350 · 6985 published records

• Navigating Saudi Arabia’s Penalty Amnesty: What Taxpayers Need to Know — Saudi Arabia has extended its penalty cancellation initiative for an additional six months starting 1 July 2026—here’s how businesses can benefit before it ends.
• Compliance Update: Filing Obligations and New Forms for India Tax Year 2026-27 — Under Rules 2026, India has introduced new forms and more robust requirements for search & requisition cases as well as updated rule benefiting via novel forms ITR-BN and procedural amendments.
• Tax Planning for IFSC Units in India: Navigating TDS and Exemptions — Recent CBDT notifications introduced exemptions from TDS for IFSC-based payments including interest, dividends, rent, and professional fees. Planning around these changes can yield savings for IFSC units.
• How Donors & Manufacturers Benefit from China’s Updated VAT Exemptions on HIV Drugs — Adding Dolutegravir Sodium to China’s VAT-exempt HIV drug list eases costs for manufacturers and improves access for patients—here’s what stakeholders need to act on.
• Compliance Checklist: China's Departure from EV Tax Incentives and What Fleet Owners Must Do — Effective 2027 China is revoking long-standing tax breaks for EVs, plug-ins, and other energy-efficient commercial vehicles—fleet managers need a roadmap to prepare.
• Navigating China’s New Offshore Trust Tax Regime: What Individuals Need to Know — Recent rules in China make offshore trusts taxable even before distributions—this article breaks down what that means for residents and non-residents.
• Compliance Checklist for HK & Taiwan entity setup: Avoiding Cross-Border Pitfalls — Setting up a business across HK and Taiwan? Learn from recent announcements how to stay compliant, especially concerning entity type, tax reporting & deductions.
• Tax Planning Strategies for Digital Nomads Between Hong Kong & Taiwan — Explore tax residency tests, dual income treatment, and practical steps for nomads living across HK and Taiwan to minimize tax exposure legally.
• Tax Planning for Property Owners After Korea’s House-Sale Tax Rate Updates — With rising surcharges on gains from multi-house ownership and short holding periods, property sellers in regulated zones in Korea need a strategic plan touching timing, deductions, and ownership structure.
• Navigating Korea’s New Cryptocurrency Income Tax Rules Beginning 2027 — Starting January 1, 2027, South Korea will implement separated taxation on crypto gains, with key changes in cost basis methods and minimum thresholds—what digital asset holders must know to stay compliant.
• Future-Proofing Your Personal Tax Plan in Japan Amid FY2026 Reform — With sweeping changes to deductions, thresholds, and tax credits in FY2026, individuals must adjust their year-end strategies now.
• Digital Nomads in Japan: Residency, Income Tax, and Exit-Tax Essentials — For remote workers and nomads, Japan’s rules on departure, income, and wealth transfers carry pitfalls—learn how to stay compliant.
• Planning Around Japan’s New CFC Rules: What Multinationals Need to Know — Recent reforms to Japan’s foreign subsidiary consolidation (CFC) rules bring relief for companies in low-tax jurisdictions—but also new compliance steps.
• Singapore’s InvoiceNow & Global Minimum Tax: What Digital Nomads Should Know — With Singapore’s new e-invoicing mandate and impending global minimum tax policies, digital nomads transacting there face practical changes in compliance and costs—here’s what’s ahead.
• Maximizing Tax Savings for SMEs in Indonesia under PPh Final UMKM Reform — The 2026 overhaul of Indonesia’s final income tax regime for UMKM offers simplified compliance—but only for eligible business types. Here’s how owners can make the most of it.
• Case Study: Setting Up an Entity in the BVI Under the New Beneficial Ownership Regime — Entity formation in the British Virgin Islands now comes with strict beneficial ownership reporting, register de-member filings, and a revised framework for exemptions—this case study walks through practical steps for compliance.
• Navigating Puerto Rico’s Shift to Spanish-Named Tax Forms — Puerto Rico’s taxpayer forms have officially moved from PR-designated versions to Spanish ( “sp” ) forms—starting with tax years 2023 and 2024. What this means for filers, deadlines, and what forms have changed.
• What Companies Should Know About Brazil's ‘Receita Sintonia’ Classifications — Classification under Receita Sintonia now covers nearly 11 million legal entities—with tangible benefits for those achieving A+ compliance.
• Crypto-Assets in Brazil: Navigating Tax Rules as Stablecoins Dominate — With stablecoins now accounting for around 80% of declared crypto-asset volumes in Brazil, understanding DeCripto’s reporting obligations is essential for investors and service providers.
• Understanding Brazil’s New Requirement: DITR 2026 Web Version for Rural Landowners — From August 10, 2026, Brazil introduces a web-based system for rural property owners to file their DITR, eliminating the need for downloaded software.