Research and insights

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

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• Tax Planning for Foreign Income Earners in Russia: New Rules for International Residents — Recent changes in Russia’s tax code impose a flat 30% rate on income of foreign agents—plus new limits on deductions and exemptions. Here’s how international residents and remote workers can plan accordingly.
• Staying Compliant As a Freelancer or Digital Nomad in Belarus and Ukraine — For freelancers and remote workers considering Belarus or Ukraine, keeping up with evolving tax rules—such as minimum monthly payments, reporting, and digital invoicing—is essential to avoid surprises.
• Structuring Your Business Entity in Other Europe: How to Choose the Right Entity — Choosing the right entity type in Ukraine, Belarus, or Moldova can significantly impact your tax liability, compliance burden, and long-term growth—learn how to make the best decision.
• Tax Planning Strategies in Saudi Arabia: Leveraging Recent Policy Extensions — Saudi Arabia’s recent extension of its fine waiver initiative opens windows for businesses to clean up non-compliance and plan tax-efficient operations strategically.
• Entity Setup in the UAE: Choosing the Right Structure for Corporate Tax Readiness — With corporate tax rolling out in the UAE and new e-invoicing rules ahead, picking the right business entity has never mattered more—here’s how to make the right choice.
• How Digital Nomads Can Navigate Middle East Tax Regimes Creatively — For remote workers eyeing UAE, Saudi Arabia, Qatar or Bahrain, here's a clear-eyed guide to the tax realities, visa options, and income reporting you need to succeed.
• Sri Lanka’s E-Invoicing & VAT Invoice Format Overhaul: What VAT Registered Businesses Must Do — Sri Lanka’s Inland Revenue Department is rolling out standardized tax invoice formats, and beginning national e-invoicing via API. Key dates, compliance steps, and risk for non-compliance.
• Navigating India’s New Income Tax Act, 2025: Key Changes and Action Steps — From April 1, 2026, India replaced the Income-Tax Act, 1961 with the Income-Tax Act, 2025—bringing in simplified terminology, revamped structure and continuity for past tax matters. Here's what individuals and businesses need to know.
• Compliance: How to Navigate China’s Renewed ‘Housing Exchange’ IIT (Personal Income Tax) Refund Policy — China has extended its personal income tax refund policy for homeowners who sell and repurchase within one year—under what terms and how taxpayers must comply to get refunds.
• Entity Setup: Structuring for Reorganization — How New Rules in China Help Companies with M&A and Splits — China’s new 2026 announcement eases the stringent ownership agreement requirement for reorganization tax benefits, making it easier for many businesses to qualify.
• Taiwan’s CFC Rules and Foreign Exchange Gains: What Businesses Need to Know in 2026 — Taiwan’s enhanced rules on Controlled Foreign Companies (CFCs) and foreign exchange recognition are reshaping how profit-seeking enterprises plan cross-border operations and disclosures.
• Navigating Hong Kong’s New Corporate Treasury Centre Concession Regime — Hong Kong is consulting on enhancements for its corporate treasury centre tax concession—this article breaks down what’s proposed, who benefits, and how to position your business to take advantage.
• Compliance Guide for South Koreans Returning Home (U-Turn) and Exit Tax Risks — Many Koreans abroad delay returning due to tax uncertainties—new government supports are clearing up exit tax and compliance burdens, offering services and clarity.
• How South Korea’s New Crypto Tax Rules Impact Investors and How to Plan Ahead — Starting January 1, 2027, South Korea begins taxing crypto gains for residents under a separation tax regime—effective planning now can preserve savings and reduce surprise liabilities.
• Living in Japan as a Digital Nomad: Tax Implications for 2026 Changes — Japan’s recent reforms make it more favorable for remote workers who dip in and out of the country—changes to residence, deduction eligibility, and non‐resident treatment may affect your tax status.
• Key Compliance Shifts for Employers in Japan Under the New 2026 Withholding Rules — Employers in Japan face new requirements under the FY2026 reforms—including updates to withholding tax tables, non‐cash benefit thresholds, and record retention—mandating operational adjustments by year‐end.
• Leveraging the 2026 Japan Tax Reforms: Planning for Salary Earners — With Japan’s FY2026 tax reforms introducing higher basic deductions, stricter controls on employment income deductions, and adjusted exemption criteria for dependents, salary earners must realign their planning to optimize take-home income under the new rules.
• From Marketplaces to Withholding Agents: Indonesia’s Shift in Digital Sales Tax Collection — A new regulation now mandates that large e-commerce platforms in Indonesia collect Article 22 income tax on behalf of domestic sellers—reducing seller burden but increasing duties for marketplaces.
• Singapore’s Enhanced Corporate Tax Rebate—What Businesses Need to Know in YA 2026 — Singapore’s Budget 2026 boosts the CIT Rebate to 50% with a cash grant of S$2,000—aimed at lightening tax burdens during cost stress but capped at S$40,000 in total.
• How the New Indonesia PPh Final UMKM Rules Impact Digital Creators and Small Businesses — Indonesia’s PP 20/2026 narrows who qualifies for the final income tax scheme—affecting CVs, PTs and digital content creators who once thought the 0.5% rate was theirs for the taking.