Research and insights

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

Page 107 of 350 · 6985 published records

• How Russia’s New Penalty Reliefs Change Game for Taxpayers — Recent enactments in Russia have eased penalties for filing null tax returns and late submissions—here’s what individuals & businesses need to know and do now.
• Understanding North Macedonia’s 2026 social contribution changes: Self-employed & wage-earners alike — New contribution rate bands and administrative changes in North Macedonia—especially how they affect flat-rate self-employed workers.
• How Ukraine’s platform tax draft could affect digital nomads & gig workers — Draft law № 15111-D aims to impose a 10% personal income tax rate on income from digital platforms and shifts the tax agent role to platforms. What this means for digital nomads working in Ukraine.
• Planning for CRS 2.0 in Ukraine: What Financial Institutions & Individuals Need to Know — Ukraine’s adoption of CRS 2.0 from July 1, 2026 brings big compliance shifts for FI’s and individuals with foreign-situs financial accounts.
• Planning Your Saudi Business Setup: Choosing the Right Structure Under New Tax Trends — With tighter e-invoicing rules and ongoing penalties relief, entity structure matters more than ever—here’s how to choose wisely in Saudi Arabia’s evolving tax environment.
• Getting Ready for Saudi Arabia’s E-Invoicing Integration Phase: Wave 25 Requirements — Wave 25 means tighter rules—for many business, integrating with ZATCA’s Fatoora platform by February 1 2027 is now required. We break down what you need to do.
• Tax Penalties Waived: How Businesses Can Benefit from Saudi Arabia’s Extended Fines Exemption Initiative — Saudi Arabia has extended its landmark exemptions for tax penalties—learn what businesses must do now to take full advantage before December 31, 2026.
• Compliance Strategies for Capital Gains and Interest Income in Sri Lanka — Sri Lanka’s 2026 amendments revise capital gains tax, allow enhanced capital allowances, and offer interest waivers—but come with deadlines you need to act on.
• Setting Up a Business in India: IFSC Units & TDS Exemptions Explained — Understand how Income Tax (Third Amendment) Rules, 2026 and exemptions from TDS for IFSC units change the game for companies in India aiming for efficient cross-border operations.
• Entity Setup in China After the 2026 Corporate Tax Clarifications — Recent changes ease tax treatment for companies involved in mergers and reorganizations—new conditions, broader eligibility, and improved fairness.
• China’s Offshore Trust Regime: Key Takeaways for Individuals and Entities — Recent reforms tighten personal income tax on offshore trusts—what defines an offshore trust, what triggers tax liability, and how to comply.
• Digital Nomad & Creator Taxes in Taiwan: How Platform Revenue Shares Are Treated — Creators and digital nomads earning from online platforms must understand Taiwan’s new taxation directions for business and income tax obligations.
• Entity Setup in Taiwan: Choosing the Right Structure for Foreign Investors — A clear comparison of Taiwan’s entity types and tax implications empowers foreign investors to select the optimal structure for minimizing tax and maximizing flexibility.
• Entity Setup Insights: Choosing the Right Structure for Foreign Digital Nomads in South Korea — If you’re a digital nomad working in or into Korea, selecting between sole trader, corporation, or representative office can drastically affect your tax, operation, and lifestyle.
• Navigating Inheritance & Gift Tax in SK: Busting Misconceptions and Real-World Tax Risks — Many individuals misunderstand inheritance & gift tax rules in Korea—learn what really counts, how exemptions work, and what you should document now.
• Preparing for Korea’s 2027 Crypto Tax Regime: What Every Investor Needs to Know — South Korea will begin taxing gains from cryptocurrency transfers and loans from **January 1, 2027**—here’s how the “gains-only” tax works and what taxpayers should do now.
• Entity Setup & Entity-Level International Tax: Japan’s Foreign Subsidiary Regime Updated — Japan has tightened its foreign subsidiary rules and minimum taxation; setting up entities abroad now requires careful design to avoid adverse tax consequences.
• Compliance for Digital Nomads: Japan’s 2026 Consumption Tax Reforms Affecting Cross-Border E-Services — New consumption tax reforms targeting electronic services and cross-border sales are changing the game for freelancers, platform providers, and remote workers interacting with Japanese clients.
• Planning for Japan’s 2026 Exit Tax: What High-Value Individuals Need to Know — Japan’s “exit tax” for residents leaving the country can trigger taxation on hidden gains—but there are still ways to legally manage or delay the burden.
• Maximizing Malaysia’s Budget 2026 Reliefs: What Expats & Returning Experts Should Leverage — Malaysia’s 2026 tax changes include expanded vaccine reliefs, enhanced deductions for medical care/parents, and special flat 15 % rates for returning experts – here’s how expatriates and professionals coming home can benefit.