Research and insights

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

Page 17 of 349 · 6976 published records

• Navigating South Korea’s 2027 Crypto Tax Regime: What Residents Need to Know — South Korean residents will face major changes to how crypto gains are taxed starting January 1, 2027—this guide helps you understand who’s affected, how gains are calculated, and ways to prepare.
• Setting Up a Foreign-Business Entity Under Japan’s Corporation & Minimum Tax Rules: Key Considerations — Understand the structuring of foreign business entities in Japan under recent tax rules, including minimum taxation and tax reform impacts, to make informed decisions when entering or managing operations here.
• Tax Breaks & New Refund-Like Credit: Japan’s Plan for ‘給付付き税額控除’ — Japan is introducing a “tax rebate with credit” (給付付き税額控除) to support working low- and middle-income people, tentatively starting in fiscal 2028, with new bridging measures.
• Navigating Japan’s New e-Tax System Overhaul: What Residents and Expats Must Know — Japan is making sweeping changes to its e-Tax system and notification delivery starting September 24, 2026—affecting how you file, receive notices, and maintain tax documents.
• Indonesia’s PP 20/2026 and Marketplaces: Strategic Opportunities for UMKM Tax Planning — Indonesia’s PP 20/2026 and PMK-37/2025 grant UMKM and digital sellers new permanence and structure—for bold tax planning.
• Tariff enhancements and ID updates: Singapore’s latest tax compliance shifts — How Singapore’s new tax reference system and corporate tax rebates reshape compliance requirements for companies and fiduciaries.
• Tax Planning Opportunities for Bona Fide Puerto Rico Residents under the 2025 Tax Guides — Recent IRS publications reaffirm powerful tax incentives for those who establish bona fide residency in Puerto Rico—discover how income source, deductions, and credits shift.
• Entity Setup in the BVI: What Recent Beneficial Ownership Regulatory Reforms Mean for Corporate Structures — With recent amendments to the BVI’s Beneficial Ownership Regulations, entrepreneurs must re-evaluate corporate setup options, exemptions, and filing obligations before incorporating.
• How the Cayman Islands’ 2025 Anti-Money Laundering Regulations Affect Digital Nomads and Remote Service Providers — New AML regulations in the Cayman Islands expand obligations for legal, accounting, and tax service providers—digital nomads must understand what’s required now to stay compliant.
• Entendendo a versão 1.2.0 da Declaração de Regimes Específicos (DeRE) e seus impactos operacionais — A nova versão 1.2.0 da DeRE (Declaração de Regimes Específicos) traz leiautes transacionais, controle de deduções e reabertura de períodos encerrados — mudanças que exigem ajustes de sistema e contabilidade. Veja como se preparar.
• Como o novo edital de transação para investidores não residentes pode afetar seus impostos — O Edital PGFN/RFB nº 4/2026 permite que investidores não residentes regularizem débitos de IRRF sobre ganho de capital e outros rendimentos com descontos de até 65%. Saiba quem pode aderir, como funciona e quais cuidados tomar.
• Simples Nacional 2027: Puro ou Híbrido, como fazer a melhor escolha — Com a chegada da Reforma Tributária do Consumo, as empresas tributadas pelo Simples Nacional terão que decidir entre recolher o IBS e a CBS no regime unificado (“Simples puro”) ou separadamente (“híbrido”) — esta decisão, feita em setembro de 2026, pode afetar fluxo de caixa, custos fiscais e competitividade.
• Compliance Focus: Chile’s Updated Ilíquido Segunda Categoría Tax Brackets for September 2026 — Chile’s SII has adjusted the tax brackets for “Impuesto Único de Segunda Categoría”. Understanding the new factors and thresholds is essential for salaried employees.
• Case Study: Argentina’s “Pago Adicional del 50%” and Its Role in Tax Amnesty — Argentina’s new regulation allows contribuyentes to extinguish criminal tax liability by paying a **50% additional surcharge**. We dissect how it works and who benefits.
• Digital Nomads in Colombia: Navigating the 16% Tax on Online Gambling — Recent Colombian law introduced a **16% consumption tax on online gambling revenue (GGR)**. This has crucial implications for non-resident operators, platforms, and taxpayers who engage with these services from abroad.
• Case Study: Entity Setup for Digital Nomads Relocating in the EU — How a digital nomad from outside the EU can choose the right setup—salary, contractor, or local incorporation—to optimise tax, social obligations, and administration.
• Compliance Spotlight: DAC9, Pillar 2 & Brazil’s Global Minimum Tax Impact on EU Multinationals — EU companies face a tightening net: DAC9 and the Pillar 2 Directive sharpen reporting obligations while OECD studies estimate material revenue shifts. Preparation and clarity matter.
• Planning for VAT under the EU’s Circular Economy Push — The EU is changing VAT rules to support sustainability—businesses need to understand how second-hand goods, deduction limits, and car usage rules may affect their tax position.
• Setting Up an Entity for Digital Nomads: What Global Entrepreneurs Need to Know — Global nomads face unique entity-setup challenges—deciding where to incorporate, how to maintain legal residence, and optimizing tax exposure across countries.
• Compliance Checklist for Cross-Border Self-Employment Under OECD Reforms — With OECD countries increasingly favoring simplified self-employed regimes and reforms to PIT/SSC systems, self-employed individuals working internationally must stay compliant with multiple jurisdictions.