Research and insights

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

Page 14 of 349 · 6976 published records

• Bangladesh: Choosing the Right Entity Type for Export-Oriented Business in EPZs — Planning to establish an export business in a Bangladesh Economic Zone? The choice of entity affects tax incentives, remit rules, and long-term flexibility.
• India: New Foreign Assets Disclosure Scheme 2026 – What Taxpayers Need to Know — India has introduced the Foreign Assets Disclosure Scheme 2026 to increase transparency and compliance for small taxpayers holding overseas assets — here’s how it works and what you need to do.
• Digital Nomad in China: Tax Obligations & Time-in-Country after IIT Reform — If you’re a digital nomad spending significant time in China or earning Chinese-source income, recent capital gains, dividend, and offshore trust rules mean your tax situation may be more complex than you think.
• Entity Setup & Compliance: Establishing a Foreign-Invested Enterprise Under New IIT & CFC Rules — Setting up an FIE in China involves more than choosing a city—it means navigating recent reforms around income attribution, Controlled Foreign Corporations (CFCs), and compliance obligations for owners and entities.
• Navigating China’s New IIT Rules for Foreign Individuals: Dividends, Restricted Shares & Trusts — Recent changes in China’s Personal Income Tax (IIT) law tighten rules on **foreign individuals** receiving dividends, selling restricted shares, or setting up offshore trusts—understanding them is vital for compliance and planning.
• Entity Choice & Compliance for Digital Nomads: Hong Kong vs Taiwan — If you work remotely or as a cross-border consultant, choosing the right entity and complying in Hong Kong and Taiwan can save taxes and legal headaches—here’s a comparative guide.
• Taiwan’s New Tax Law Cuts for Child-rearing Households: What Parents Should Do in 2026 — Taiwan recently increased tax benefits for families—raising child exemption by 50% and allowing full deduction of social insurance costs—here’s what parents should know before next year’s tax filings.
• How the 2026-27 Hong Kong Budget Reshapes Personal Allowances: What You Must Know — A sweeping increase in personal allowances and a one-off tax cut in Hong Kong’s 2026-27 Budget offers taxpayers substantial relief—here’s how much you’ll save and how to make sure you benefit.
• Case Study: Impact of Korea’s New Reporting and Tax Rules on the Digital Nomad — How South Korea’s changing tax rules affect digital nomads working remotely and holding assets abroad—is residence, reporting, and crypto taxed differently now?
• Navigating Compliance: Overseas Financial Account and Trust Reporting Rules — South Korea has dramatically increased transparency and penalties in overseas asset reporting—here’s what you need to know to stay compliant and avoid severe penalties.
• Effective Tax Planning for Residents Holding Crypto Assets in South Korea — Learn how recent and upcoming changes to South Korea’s crypto taxation regime affect your planning strategies, especially concerning acquisition timing, cost basis determination, and disposal methods.
• Preparing for the September 24 e-Tax & Filing Form Overhaul: Compliance Steps — Japan’s tax system gets a major digital and paper face-lift this fall — here’s how to adjust for new forms, new submission rules, and e-Tax system changes.
• Digital Nomads and Non-Residents: Tax & Return Obligations When Leaving Japan in 2026 — If you're planning to depart Japan this year, or manage cross-border work, this guide clarifies who must file, appoint an agent, and how your Japanese income stays taxed.
• Navigating Japan’s Tougher Tax on Ultra-High Incomes: What You Need to Know — New 2026 reforms curb tax thresholds for top earners — understand who’s affected, how it’s calculated, and what steps you can take to manage your liabilities in Japan.
• How Malaysian SMEs Can Manage the Upcoming Phase 4 e-Invoice Requirements — Phase 4 of Malaysia’s e-invoice rollout brings new obligations for businesses with up to RM5 million revenue—here’s how to stay compliant with minimal disruption.
• Digital Nomads & ASEAN Taxes: What to Know Crossing Borders — For digital nomads eyeing ASEAN countries, tax obligations vary widely—understanding residency, income sourcing and local tax laws is essential to avoid surprises.
• Maximizing E-Invoice Exemption in Malaysia: What SMEs Must Know — In late August 2026, Malaysia raised the exemption threshold for e-invoicing, offering small businesses critical relief and time to comply—here’s how to assess your eligibility and plan ahead.
• Tax Planning Opportunities Under Working Families Tax Cuts for Residents in U.S. Territories — Residents of Puerto Rico and US Territories can benefit significantly under reforms introduced by the Working Families Tax Cuts and One, Big, Beautiful Bill—understanding these will help you lower your tax bill.
• Entity Setup in the British Virgin Islands: Beneficial Ownership & Compliance Essentials — Setting up an entity in BVI? Recent regulatory changes in beneficial ownership and register access make compliance more critical than ever—knowledge you can’t ignore.
• Digital Nomad Residency & U.S. Territory Tax Rules: How Bona Fide Residence Works in Puerto Rico and USVI — Navigating the U.S. tax framework for digital nomads based in Puerto Rico or the U.S. Virgin Islands can unlock major tax advantages. Understanding bona fide residence and territory source income is key.