Research and insights

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

Page 11 of 349 · 6968 published records

• Setting up a corporate treasury centre in Hong Kong: what to expect under the proposed tiered tax concession regime — Hong Kong is consulting on revamped tax concessions for corporate treasury centres (CTCs). If you plan to establish or expand a CTC, here’s everything you should know to align with the proposals.
• Taiwan: Understanding provisional income tax payments & online filings for profit-seeking enterprises 2026 — Profit-seeking enterprises in Taiwan must not miss the September 2026 deadline for provisional tax returns—learn what to file, how to compute and submit, and key compliance pitfalls.
• Maximizing one-off tax reduction & allowances in Hong Kong for 2025/26-2026/27 — Hong Kong taxpayers can benefit from significant tax reliefs under the latest HK Budget and legislative changes — this article breaks down eligibility, calculations, and strategic planning tips.
• Case Study: High-Net-Worth Exit Tax and Residency Restructuring — Examining how an HNWI leaving Korea must manage exit taxation, residence status, and overseas assets disclosures, using concrete numbers.
• Digital Nomads and Crypto Under Korea’s 2027 Tax Reform — Understanding how Korea’s upcoming law changes affect crypto gains and residence status is essential for nomads planning to work or hold assets cross-border.
• Planning Around South Korea’s New Overseas Assets Reporting Regime — With the 2026 overseas financial accounts and trusts disclosures now operational, residents and corporations must adapt to avoid heavy penalties and ensure full compliance.
• Tax Planning for High-Income Individuals under Japan’s 2026 Reform — Japan’s 2026 tax changes bring higher rates for top incomes and revised deductions—plan now to reduce burden legally.
• Case Study: How Japan’s Global Minimum Tax & R&D Tax Incentives Affect Multinational Corporations — Multinationals in Japan must now navigate Pillar Two rules and revamped R&D tax credits to optimize costs under the 2026 tax reforms.
• Digital Nomads in Japan: Understanding Platform Taxation & Departures — As Japan expands rules on digital economy taxation and departure procedures, digital nomads need clarity on platform taxes and exit-related filings.
• Singapore’s NSman Tax Relief Error Correction: What Individuals Should Prepare For — IRAS is correcting wrongly granted NSman tax reliefs for ~15,000 taxpayers for YA 2025–26; most adjustments will be small, and automatic refunds/charges handled via assessment notices.
• Navigating Indonesia’s Tax Policies for Marketplace & Natural Disaster Relief in 2026 — Indonesia has delayed the implementation of income tax collection from marketplaces and introduced admin relief for the tax impact of natural disasters in Nusa Tenggara Timur.
• Singapore’s GST InvoiceNow Requirement: What Businesses Need to Know — Singapore has introduced a phased mandate for GST-registered businesses to adopt InvoiceNow, reshaping invoice reporting and compliance standards from April 2028.
• Constructing Entities in the Cayman Islands: Setup Strategies & Recent Rule Changes — How to properly structure a company in Cayman given substance requirements, beneficial ownership rules, and recent consultations.
• Compliance Essentials for Entities in Zero‐Tax Caribbean Jurisdictions — Key regulatory compliance tasks entities in jurisdictions like Cayman Islands and BVI must prioritize—especially as international pressure mounts.
• Maximizing Tax-Planning Opportunities for Digital Nomads in Puerto Rico — Exploring how Puerto Rico’s territory tax rules and bona fide residence status can offer major savings—and what you need to do to make them work.
• Digital Nomads & IRPF: What Expats Should Know for Their 2026 Filing — With recent IRPF reforms and revised tables in place, foreign residents and digital nomads must watch residency status, income origin, and deductions carefully in this filing period.
• Compliance Milestones: What Businesses Must Do in Late 2026 — New rules for fiscal benefits, document issuance, and fiscal irregularities demand businesses adjust systems and controls by year-end.
• How to Navigate the Simples Nacional Reforms in 2027 — With major changes ahead due to the Reform of Consumption, small businesses must act now to choose the best tax regime for 2027—whether staying ‘pure’ in Simples Nacional or going ‘hybrid.’
• Tax Planning: Managing Rural and Agricultural VAT Obligations in Argentina’s 2026 Calendar — Argentina’s AFIP has specific VAT regimes and deadlines for agriculture and rural operators—proper planning can reduce penalties and improve cashflow outcomes.
• Compliance Spotlight: New Digital Content Reporting Obligation in Chile (DJ 1965) — Chile's SII has introduced a new annual tax declaration for creators and platforms—understanding DJ 1965 is essential for influencers, content providers, or intermediation platforms residing or domiciled in Chile.