Research and insights

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

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• Case Study: How Russia’s 2026 Tax Reform Affects Independent Contractors and IT Firms — Unpack how recent changes in the Russian tax code reshape liabilities for contractors, software firms, & small businesses — with real scenarios and mitigation tips.
• Becoming a Digital Nomad in the Russia & CIS Region: Tax Risks & Opportunities — Thinking of working remotely from Russia or the CIS? Here's what global mobile professionals need to know to stay compliant and optimize their tax situation.
• Temporary Relief on Onion Imports in Turkey: Understanding the Tax & Customs Shift — Turkey is temporarily slashing its import duty on onions to protect supply and prices—but there are strings attached. Here's who’s impacted and how traders can make sense of the change.
• Belarus Sets Minimum Tax Threshold for Professional Income & Tightens Default Exit Rules — From July 2026 Belarus introduced a monthly minimum tax for professional income earners and imposed stricter rules for removal from the special regime—key for freelancers and side-businesses.
• Quarterly Reporting Over Monthly: What Ukraine’s New 4ДФ Changes Mean for Small Business and Professionals — Starting August 1, 2026, Ukraine transitions from monthly to quarterly filings for certain income reporting—this article breaks down who is affected, what to expect, and how to prepare.
• Compliance Focus: UAE’s Recent Amendments to Tax Procedures & E-Invoicing Deadlines — The UAE has introduced key updates to its tax procedures and e-invoicing system; understanding these is vital for businesses to stay compliant.
• Entity Setup in the UAE: How to Navigate Choosing Between Free Zones, Mainland, and Corporate Tax Exposure — Choosing the ideal entity structure in the UAE means balancing legal form, location and tax exposure under the new corporate tax regime.
• Tax Planning for Digital Nomads in the Middle East: Opportunities & Pitfalls — Exploring how remote workers can optimise taxes when living or working in Gulf zero-/low-tax states, with actionable strategies and compliance must-knows.
• Bangladesh | Exploiting Finance Act 2026 Changes: Minimum Tax & New Thresholds — Finance Act 2026 raises thresholds and harmonizes individual minimum tax; recent SROs grant targeted exemptions for industry, donations, and solar power.
• Sri Lanka | Capital Gains, Enhanced Capital Allowances & Self-Declarations for Interest Income — Sri Lanka’s 2026 Amending Act brings material changes: updated CGT rates, enhanced allowances for large investments, and streamlined rules for resident individuals receiving interest.
• India | Navigating the New ITR-BN and Search-Case Filing Rules — With the CBDT’s recent notification introducing Form ITR-BN and revisions to Rule 332 for search and requisition cases effective April 1, 2026, taxpayers impacted by searches or notices must adapt quickly.
• Tax-Smart Structuring for Foreign Residents and Digital Nomads in China — Foreigners and digital nomads in China must carefully plan to avoid exposure under China’s strengthened offshore trust rules and ensure tax-efficient entity arrangements.
• Navigating China’s New Offshore Trust Regulations — Recent changes to China’s tax regime now require detailed reporting and clear timelines for residents and non-residents involved with offshore trusts – here’s what you must know to stay compliant.
• Compliance Essentials for Taiwan’s Taxpayers: What’s New and Must-Know — From widened allowances on medical institution audits to the handling of shared property transfers, Taiwan’s latest tax compliance rules include key updates that individuals and businesses must understand.
• Structuring a Corporate Treasury Centre (CTC) in Hong Kong: Key Tax Planning Strategies — With proposed enhancements to the tax concession regime for Corporate Treasury Centres underway in Hong Kong, now is a critical time for multinationals to plan CTC structures for optimal tax efficiency.
• Case Study: Non-Resident Dividends & the New High-Dividend Stock Tax Special Regime — From 2026, Korea has introduced a special tax regime for high-dividend stocks which may benefit non-residents — see how to analyze whether this applies and what actions to take.
• Tax Planning for Digital Nomads and Foreign Investors Returning to Korea — If you’re a digital nomad, remote worker, or a foreign national considering returning (‘U-turn’) to South Korea, here are smart strategies and traps to avoid under current tax law.
• Preparing for Korea’s Crypto Tax Overhaul: What Residents and Non-Residents Must Know — South Korea’s new crypto tax rules start January 1, 2027 — this article explains how your digital assets will be taxed, how to calculate base and gains, and what non-residents should be aware of.
• Entity Setup & Cross-Border Structuring Under Japan’s Foreign Subsidiary Tax Changes — Revisions to Japan’s foreign-subsidiary consolidation rules (‘外国子会社合算税制’) affect how Japanese parent companies are taxed on foreign affiliates—essential for structuring entities or for expats managing international businesses.
• Navigating Japan’s New Platform VAT Rules and Retail Consumption Tax Reforms — Starting in late-2026 and beyond, changes to Japan’s consumption tax rules—especially for cross-border e-commerce and tax-free shopping—will reshape compliance for digital nomads, exporters, and online sellers.