Research and insights

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

Page 117 of 350 · 6985 published records

• Maximizing Tax Relief: New Income Tax and Deduction Reforms in Japan — Recent reforms in Japan raise baseline deductions and reshape tax burden for low-to-middle income earners, offering fresh planning pathways for expats and locals alike.
• Philippines Clarifies VAT on Government-Mandated Charges and Exempts PERA UI-TFs — The Philippines BIR has amended guidance clarifying VAT treatment of government-mandated charges under the EOPT Act and accredited new PERA Unit Investment Trust Funds exempted from income tax.
• Malaysia Expands MITRS Electronic Filing for Multiple Trust-like Entities in YA 2026 — Malaysia’s online platform MITRS will require more entities—including REITs, trusts, co-operatives—to submit specified documents electronically from YA 2026.
• Singapore Changes Tax Reference Numbers for Estates and Trusts Ahead of Digital Upgrade — From July 2026, IRAS is issuing new ASGD IDs for estates, trusts and unit trusts to streamline digital services from 2027; here's what executors and trustees need to know.
• Case Study: Puerto Rico’s Changing Role Under U.S. Code Section 1400Z-1 & Opportunity Zones — Analyzing how recent IRS revenue procedures reshape Puerto Rico’s capacity to designate Opportunity Zones and what this means for investors considering tax benefits under QOZ provisions.
• Entity Setup & Compliance in BVI and Cayman: Navigating Economic Substance & Beneficial Ownership — Set up companies in BVI or Cayman with confidence: understand key entity types, economic substance laws, beneficial ownership requirements, filing obligations, and risk mitigation strategies.
• Digital Nomad Residency: How to Legally Live & Work Tax-Efficiently in Zero-Tax Caribbean Jurisdictions — Explore how digital nomads can structure their `tax residence`, income sourcing, and legal obligations to benefit from zero- or low-tax Caribbean jurisdictions like the Cayman Islands, BVI, Bahamas, Bermuda, Puerto Rico.
• Setting Up Entities with CNPJ Alfanumérico: What Digital Nomads & Expats Need to Know — Digits and letters mixed—adjustments to CNPJ affect nonresidents and expatriates too. Here's how to navigate the alphanumeric CNPJ and related entity setup.
• Getting Ready for CBS and IBS: a Compliance Guide for Businesses in Transition — With the CBS/IBS consumption tax system coming into force, businesses need to adjust documents, systems, and registrations well before 2027.
• How IRPF Changes for High Earners reshape Brazilian tax planning — Law 15.270 brings deeper progressivity and introduces a minimum tax on high incomes—essential shifts for anyone earning over BRL 600,000/year.
• Compliance Case Study: Tax Calendar Adjustments in Colombia 2026 — Colombia’s DIAN recently adjusted tax deadlines in reaction to a new holiday, alongside implementing tighter e-invoice security—what this means for taxpayers.
• Entity Setup in LatAm: Choosing the Right Structure for Foreign Investors — Foreign investors entering Argentina, Chile or Mexico must choose between branches, local entities or trusts—each with tax, liability, and operational consequences.
• Digital Nomads & Taxes: Navigating Latin America as a Remote Worker — Doing remote work from Mexico, Colombia, or Chile? Learn how to stay compliant abroad—visa status, income sourcing, and how to avoid pitfalls.
• Living the Digital Nomad Life in the EU: Tax Rules & Residency Insights — From social security to tax residency, EU/EEA rules offer varied pathways — but the language in double tax treaties and local laws can make or break your status.
• Sustainability Reporting & the Value Chain Cap: What Companies Should Know — Revised ESRS standards cut mandatory datapoints by over 60%, introducing a 'value chain cap' to ease pressures on smaller suppliers in sustainability reporting.
• Navigating DAC Recast & Taxation Omnibus: What EU Businesses Must Prepare For — A landmark package aims to simplify EU direct taxation and administrative cooperation rules—bolstering compliance while easing burdens with €8 billion in estimated annual savings.
• GST & PAYG Instalment Changes for Businesses: Managing the New GDP Adjustment — A 5% GDP uplift factor from 1 July 2026 will affect quarterly GST and PAYG instalment payments – budgeting and software updates are essential.
• High Balance Super Taxation: Planning Strategies under Division 296 — If your total super balance will exceed A$3 million, Division 296 tax introduces a new layer of strategy for super accumulation and drawdowns — smart planning now can mitigate extra tax.
• Navigating Payday Super: What Employers Need to Revamp Now — With Payday Super now law from 1 July 2026, employers must overhaul payroll, contribution timing, and reporting – failing to do so risks Super Guarantee Charge liability.
• Remote Work & Digital Nomads: What Canada’s 2026 Changes Mean for Cross-Border Income — Remote workers and digital nomads need to understand Canada’s tax updates around residency, foreign tax credits, and savings plan limits to stay compliant and efficient.