Research and insights

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

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• Tax Planning in India: Leveraging IFSC Units TDS Exemptions — A recent CBDT notification exempts certain payments made to eligible IFSC units from TDS, opening up new planning opportunities for investors, service providers, and financial institutions under India’s Income-tax Act, 2025.
• Complying with New Rules on Corporate Restructuring Tax Treatment in China — China has refined its rules governing corporate restructuring (mergers, divisions) to allow more flexible application of ‘special tax treatment’ for resident enterprise shareholders—especially in setting standards for thresholds and consistency.
• Strategic Planning for Consumer Tax on Battery Products: What Manufacturers Should Know — With new changes coming to China’s battery consumption tax from September 2026 through 2028, manufacturers and suppliers must understand the phased tax rates, eligibility for exemptions, and compliance requirements.
• Understanding Taiwan’s CPI-Adjustment for Inherited or Gifted Old Regime Houses — Taiwan has issued a new regulation allowing CPI adjustments to the valuation of inherited or gifted old-regime houses when calculating taxable gains—crucial for property investors and heirs.
• How Hong Kong’s Proposed Treasury Centre Regime Can Shape Your Multinational Tax Strategy — Hong Kong has opened a consultation on enhancing its Corporate Treasury Centres concession regime—discover what changes are proposed, evaluate Tier 1 advantages, and understand how to prepare now.
• Compliance Checklist: Reporting Virtual Assets & Avoiding Penalties in Korea — Failing to comply with Korea’s updated virtual asset taxation can lead to steep penalties—this article walks through core compliance steps and critical documentation.
• Navigating South Korea’s Virtual Asset Tax Regime: What Holders Need to Know Now — South Korea's updated rules on virtual asset taxation bring major changes in cost basis determination and exchanges—critical for anyone holding or trading crypto here.
• What Digital Nomads in Japan Need to Know About the Departure Tax & Related Reforms — Japan has adjusted its traveler departure tax and is tightening rules for cross-border online sales; nomads must understand what’s changing.
• Japan’s e-Tax System Overhaul: How Individuals & Businesses Must Adapt — Significant digital tax process changes are coming to Japan on September 24, 2026—here’s how to adjust now to stay compliant and leverage new efficiencies.
• Maximizing Tax Savings Through Japan’s Global Minimum Tax Regime — With Japan recently updating its global minimum tax rules, multinational firms must act now to ensure compliance and leverage exemptions—here’s what you need to know.
• Indonesia’s PP-20/2026: UMKM Final Tax Cut Becomes Permanent—What Micro & Small Businesses Need to Know — Indonesian government makes permanent the 0.5% final income tax rate for UMKM and clarifies rules under PP-20/2026 for clearer thresholds and better enforcement.
• Singapore’s GST Businesses: How to Prepare for the InvoiceNow Requirement — Singapore mandates e-invoicing for all GST-registered businesses through the InvoiceNow network by April 2031—how to plan ahead.
• Digital Identity & Tax Reference Overhaul: Estate, Trust & Unit Trust Taxation in Singapore — Singapore introduces a new ‘ASGD ID’ tax reference number for Estates, Trusts and Unit Trusts to modernise its tax system—mandatory from early 2027.
• Compliance Trends in the Caribbean: VAT Relaxations, Duty Cuts & Property Tax Reforms — Recent tax reforms across the Caribbean (particularly in the Bahamas) are easing compliance burdens but adding new administrative layers—here’s what taxpayers should watch and adapt to.
• Entity Setup in the Bahamas & Global Minimum Tax: Aligning Struc­tures with the Domestic Minimum Top-Up Tax — With the Bahamas introducing a Domestic Minimum Top-Up Tax (DMTT), choosing the right entity structure and understanding income thresholds is now critical for multinational entities.
• Digital Nomads and Tax Planning in Zero-Tax Caribbean Jurisdictions: What You Need to Know — Remote workers relocating to places like the Bahamas, Bermuda or Cayman need a clear framework to understand visas, local obligations and U.S./international tax ties.
• Como a CBS e o IBS Impactam Pessoas Físicas: Planejamento para Ano de Transição — A prorrogação para 1° de janeiro de 2027 da obrigatoriedade de inscrição no CNPJ para pessoas físicas no âmbito da CBS oferece tempo para adaptação — confira o que isso significa em planejamento pessoal.
• Planejamento Antecipado com a DITR 2026: Tudo que Produtores Rurais e Proprietários precisam Saber — Desde 10 de agosto a 30 de setembro de 2026, proprietários de imóveis rurais têm novo cronograma e serviço web para entregar DITR, com versão online obrigatória para áreas maiores.
• Digital Nomads no Brasil: Impostos sobre Criptoativos e Declarações Automáticas — Desde julho de 2026, transações de criptoativos — especialmente stablecoins — devem ser informadas à Receita Federal, e há novas oportunidades de restituição automática para quem não estava obrigado a declarar IRPF.
• Complying With Electronic Reporting in Latin America: What Businesses Need to Know — Latin American governments are rapidly increasing electronic invoicing & reporting requirements — this article helps businesses stay on top to avoid fines.