Research and insights

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

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• Maximizing Tax Savings for Families in Taiwan After the New Child Dependency Benefit — Taiwan’s recent amendment to the Income Tax Act boosts the exemption for minor children by 50% — here’s how families can optimize deductions and timing as the change takes effect from January 1.
• Performance vs. Compliance: Real Estate & Dividend Strategies for High-Net-Worth Individuals in Korea — HNWIs need sharp strategies to optimize tax treatment of dividends and real estate, while staying compliant with rising scrutiny on disclosure, asset source, and valuation.
• Returning Home: Tax Pitfalls & Planning Tips for Overseas Koreans (U-turn Case) — For Koreans abroad considering moving back home, understanding tax liability on global income, overseas assets, and repatriation costs can save you from unexpected burdens.
• Mastering Crypto Taxation in Korea: What Individual Holders Need to Know — Starting January 1, 2027, capital gains and rental income from cryptocurrency will be taxed separately under Korean law — here’s how calculations work and what rules apply.
• Setting Up a Business Entity in Japan Post-Reform: Navigating New Credits & Income Tax — Corporate investors and startups can benefit from Japan’s expanded R&D credits and defense tax reforms, but only with the right entity structure and timing.
• Compliance Essentials: How the New International Tourist Tax (国際観光旅客税) Change Affects Operators and Travelers — Japan raised the international tourist tax to ¥3,000 per departure and adjusted the rules—operators and travelers need to understand who pays what and when.
• Tax Planning for High-Income Individuals in Japan: Understanding the 2026 Margin Tax Reform — Japan has introduced a set of changes targeting top earners, including adjustments to tax rates and special deduction caps. Knowing these can sharpen your tax planning strategy.
• Setting Up an Entity in Singapore for Expats: Legal & Tax Steps for 2026 — Expats looking to start a company in Singapore need a clear roadmap—here’s how entity type, tax rules, residency status, and corporate setup play together as of mid-2026.
• Singapore’s GST InvoiceNow Requirement: What Businesses Must Do by April 2028 — Singapore is phasing in mandatory e-invoicing (InvoiceNow) for all GST-registered businesses by April 2028 — here’s a playbook to stay compliant and benefit from the shift.
• Crisis Management & Recovery Planning in Cayman: Preparing Deposit-Taking Institutions — This article demystifies the upcoming recovery and resolution framework in the Cayman Islands for banks and credit unions, offering insights and steps to audit readiness for financial stress events.
• Navigating Cayman Fee Reforms: What Mutual & Private Funds Must Know in 2026 — This article breaks down the recent fee reforms in the Cayman Islands for mutual and private funds, outlining what’s changed, how it impacts your structure, and actionable steps for compliance.
• For Digital Nomads in Brazil: Navigating CBS/IBS, CNPJ, and Fiscal Identity — Digital nomads earning income from abroad face important new tax-identification requirements in Brazil. Here’s what digital nomads should know about CNPJ, CBS/IBS obligations, and compliance under the new regime.
• Simples Nacional in Transition: Compliance Strategies Under Ley Complementar 214 for Small Businesses — Small businesses and microentrepreneurs must navigate shifting deadlines and options under Brazil’s tax reform. Understanding these changes is essential to ensure compliance and avoid exclusion or penalties.
• Entity Setup in the Era of CBS/IBS: When and How Persons Físicas Need a CNPJ — With the rollout of Brazil’s consumption tax reform, individuals now face new entity setup obligations—notably the need for a CNPJ—even without forming a legal entity. This article guides physical persons on what actions to take.
• Compliance Deep Dive: DeRE, Electronic Invoices & Reporting Under Brazil’s New IBS/CBS Regime — From August 3, 2026, Brazil shifts from flexibly accommodating the new tax fields to rejecting invoices missing CBS/IBS — this article guides entities through compliance with DeRE and accessory obligations.
• How Brazil’s 2026 Reform Changes Your Tax Planning: IBS, CBS & Early Actions — With the Reforma Tributária do Consumo now entering its pivotal phase, this article explains key planning steps to adapt your strategy around IBS and CBS requirements that become mandatory from August 3, 2026.
• Latin America Case Study: Argentina’s 2026 Emission Electronic Invoicing Obligations and Small Businesses — New Argentinian rules tighten electronic invoice issuance and buyer identification—opening both risk and opportunity for small entrepreneurs.
• Compliance Update: Key Tax Deadline Changes & Official Calendars in Latin America — Recent official changes in Mexico, Colombia and Chile alter deadlines and rules for tax filings and interest rates—comply now to avoid penalties.
• Structuring a Latin America Remote Business Entity: Key Elements for 2026 — Setting up a business entity when operating remotely in Latin America requires attention to entity type, tax residency, and digital compliance obligations across jurisdictions.
• Compliance Spotlight: Managing Tax Reporting Obligations Across LatAm — Latin America enforcement is increasing. Here's how taxpayers can proactively meet reporting and filing duties to avoid penalties.