Research and insights

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

Page 114 of 350 · 6985 published records

• Navigating India’s New Income-Tax Act of 2025: Plan Smart for Tax Year 2026-27 — India’s Income Tax Act, 2025 officially replaces the 1961 law from 1 April 2026. For individuals, HUFs and AOPs, the new regime shifts timelines, defaults, and filing requirements—you’ll want to understand **what changed** to avoid overpaying or misfiling.
• Entity Structuring under China’s New Corporate Reorganisation Tax Rules — Recent changes for corporate mergers and splits lower thresholds and broaden eligible shareholders for favourable tax treatment, offering new planning paths for domestic groups.
• Navigating China’s Offshore Trust Rules: What Digital Nomads Need to Know — New rules in mid-2026 tighten China’s reporting of offshore trusts—digital nomads must understand resident vs non-resident tax status, timing of declarations, and how unrealised gains are taxed.
• Digital Nomads: Navigating Automatic Exchange of Information (AEOI/CRS) Rules in Hong Kong — With Hong Kong enacting the Automatic Exchange of Information Amendment Ordinance for 2027, digital nomads need to understand how CRS data sharing may affect their tax situation.
• Taiwan’s Income Tax Changes for Families — Understanding the "未成年子女免稅額度" Increase — Taiwan is proposing a 50% increase in personal income tax exemption for minor children — here’s how that shift works and what families need to know.
• Hong Kong’s 2026-27 Budget — What Individuals Should Know for Tax Planning — Hong Kong’s latest Budget introduces sizeable increases in allowances and exemptions starting assessment year 2026/27 — here’s how individuals can plan now to benefit.
• Setting Up an Entity in Korea: Best Practices for Foreign Investors — What foreign investors should know when incorporating a Korean entity—from tax incentives to structural choices and cross-border transactions.
• Tax Planning for High Net Worth Individuals Considering Exit from Korea — Understanding Korea’s exit tax, residency status, and asset exposure is now critical for HNWIs considering leaving South Korea to reduce tax obligations.
• Navigating Korea’s New Crypto Tax Rules: What You Need to Know Before 2027 — Major crypto tax reforms arrive in South Korea with new thresholds, methods of calculating cost basis, and filing deadlines starting 1 January 2027.
• Digital Nomads in Japan: Exit Tax, Residency, and New Obligations You Shouldn’t Miss — New rules under Japan’s FY2026 reform contain critical changes for digital nomads—especially regarding when exit tax applies and how cross-border income is taxed.
• Understanding Japan’s “Strong Economy” Incentives: Entity Setup & Business Investment Breakdowns — Japan’s latest corporate tax reform marks major incentives for large-scale, high value-added capital investment—with instant write-offs and tax credits now on the table for many businesses.
• Maximizing Post-Inflation Relief: Japan’s New Income Tax Rewrite — With recent policy changes raising the basic exemption and employment income deduction, low- and middle-income earners in Japan face new opportunities for tax relief.
• Digital Nomads in Singapore: What You Need to Know About Multinational Minimum Tax and ASGD ID Changes — From 2025, Singapore’s global tax rules tighten and estates/trusts get new IDs—how this affects digital nomads and remote workers.
• Entity Setup in Indonesia: PMK-44/2026 Lets More People Act as Tax Agents — Indonesia’s PMK-44/2026 expands who can be appointed as Kuasa Wajib Pajak beyond tax consultants—here’s what you need to know when setting up entities or appointing representatives.
• How Singapore’s ASGD IDs Are Transforming Tax Reference Numbers for Trusts and Estates — Singapore’s IRAS is switching over to ASGD IDs for estates, trusts and unit trusts. Discover what this means and how to prepare.
• US and Puerto Rico Tax Inflation Adjustments & Puerto Rican Source Income Rules Every Nomad Should Know — New 2026 IRS inflation-indexed tax thresholds and changes to Puerto Rico source income rules affect U.S. citizens and residents living in or earning from Puerto Rico.
• Fee Adjustments in the Cayman Islands Financial Services Sector: What Private Funds Should Know — The Cayman Islands has rolled out fee increases effective 1 January 2026 for regulated mutual funds, private funds, and sub-funds—raising both base annual fees and sub-fund levies.
• How to Navigate Economic Substance Reporting in the British Virgin Islands: Practical Diligence Tips — With BVI’s shift of economic substance filings into the VIRRGIN system and a restructured fee regime, regulated entities must act now to avoid non-compliance and financial penalties.
• Planning Your Entity Structure in Brazil Amid Tax Reform: Best Approaches in 2026–2027 — With major reform affecting consumption taxes, entities—new or existing—must reassess structure to avoid pitfalls and take advantage of new incentives. This article lays out strategies for companies and foreign investors.
• DITR 2026: Landowners’ Guide to Brazil’s Rural Property Tax Declaration — For property owners, correctly filing Brazil’s 2026 DITR is more important than ever—with new web tools, updated deadlines, and changed penalties. Don’t get caught by surprise.