Research and insights

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

Page 16 of 349 · 6976 published records

• Master Tax Compliance in South Africa: Updates for Filing Season 2026 — From new auto-assessment rules to trust return deadlines, here’s what South African taxpayers and trustees must know to stay compliant this filing season.
• Smart Moves for Digital Nomads: Navigating Entity Setup and Tax Home in Africa — Are you a digital nomad eyeing Africa as your base? Here’s a guide to structuring your entity and establishing a tax home while optimizing compliance and costs.
• Navigating Russia’s Director Compensation & Minimum Wage Basis Rules for Social Contributions — In 2026, even minimal payments to company directors in Russia trigger social contributions taxed on at least the minimum wage—here’s how to manage this shift
• Adapting to Russia’s Automated Notification System: What Individuals Need to Know — From August 1, 2026, Russia automatically sends property and income tax notices through the Gosuslugi portal—no more filing separate requests. Here's how this shift affects you.
• Entity Setup Case Study: Choosing the Right Corporate Form in Serbia vs North Macedonia — Comparing legal forms, tax rates, and administrative costs when setting up a business in Serbia vs North Macedonia—with sample calculations.
• Digital Nomad Tax Tips: Virtual Work & Remote Residency in the Balkans — The Balkans offer attractive setups for digital nomads—here’s how to legally work and optimize tax obligations in Serbia, North Macedonia, and Bosnia & Herzegovina.
• Navigating Ukraine’s Updated Reporting for Controlled Transactions (Starting September 2026) — Ukraine introduces new form and codes for reporting controlled transactions from 1 September 2026—what companies need to update.
• Setting Up an Entity in the UAE: Tax & Entity Structure Insights for Entrepreneurs — Thinking of setting up a business in the UAE? Here’s a guide to structuring your entity for optimal tax efficiency, covering corporate tax, VAT, and minimum tax obligations.
• Navigating UAE’s VAT Regulatory Changes: Input Tax, Employee Housing & Composite Supply — Recent amendments to UAE’s VAT Executive Regulation simplify VAT input rules, update treatment of employee accommodation and composite supplies—here’s what businesses need to adjust.
• UAE’s Pillar Two Reporting: What Multinational Entities Need to Know — As the UAE enforces Pillar Two rules for multinational entities (MNEs), this article breaks down the recent decision, its scope, and how MNEs should prepare for compliance.
• Entity Setup Case Study: Cross-Border Businesses between India & Bangladesh — Comparing entity structures and tax-efficient setups for companies operating in both India and Bangladesh.
• Avoiding Surprises: India’s New Rules on TDS & IFSC Income Without Withholding — Exemptions for IFSC units and changes to withholding on payments such as dividends, interest & service fees — what taxpayers must watch.
• Maximizing Indian Tax Benefits: Foreign Assets Disclosure & Donation Deductions — How the new FADS 2026 and Form 113/114 rules unlock planning opportunities for Indian taxpayers with overseas assets & charitable giving.
• Entity Restructuring: Navigating China’s Revised Rules for Corporate Reorganizations — China has eased the requirements for applying special tax treatment in mergers and splits—this guide shows entity leaders what the new thresholds are, how to apply, and pitfalls to avoid.
• How China’s New Dividend Tax for Foreign Individuals Changes the Game — Foreign individuals earning dividends or bonuses from foreign-invested enterprises must now pay 20% IIT starting September 1, 2026—this article explains what qualifies, who’s affected, and how to stay compliant.
• Setting Up an Entity in Taiwan? Consider How ‘House Tax 2.0’ Affects Multi-Property Ownership — Taiwan’s House Tax 2.0 reforms change how owning multiple properties—especially non-self-occupied ones—is taxed. If you plan to start a company that holds real estate, here’s what to understand.
• Hong Kong Allowances Raised: What Taxpayers Should Adjust Ahead of Year of Assessment 2026/27 — Hong Kong just raised its allowances and deductions for 2026/27—if you’re filing for that year or affected by stamp duty changes, here’s what you need to know and act on.
• Taiwan’s “Mariage & Child Relief”: How Parents Can Claim Bigger Deductions Starting 2027 — Starting from the 2026 tax filing season, Taiwan has enacted sweeping amendments in its Income Tax Act designed to ease the burden on families—particularly those with children under 18. Here's what you need to know and how to plan ahead.
• Structure Smart: How HNWI Outsiders Navigate Exit Tax & Cross-Border Exit Planning in Korea — High-net-worth individuals considering leaving Korea face an 'exit tax' on certain asset types—learn what triggers it, how military service and stock holdings play roles, and how to plan across borders.
• Staying Compliant with Overseas Assets: Reporting Rules and Penalties in South Korea — If you hold foreign accounts or trusts, South Korea’s rules for disclosure, penalties, and incentives have tightened—this article helps you stay compliant and avoid hefty fines.