Research and insights

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

Page 19 of 349 · 6976 published records

• UAE VAT Executive Regulation Changes: What Businesses Must Know — Recent amendments to the UAE’s VAT Executive Regulation bring key shifts in input tax recovery, composite supplies, and excise pricing—don’t get caught off guard.
• Entity Setup in South Asia: Best Jurisdictions for Setting Up as a Consulting or Holding Company — Choosing where to base your company in India or Pakistan has huge implications—tax treaties, local tax burden, and administrative complexity matter. This guide helps you make informed entity decisions.
• Indian Digital Nomad Essentials: Navigating India’s Foreign Asset Rules & Tax Residency — For digital nomads with ties to India—earning abroad or holding assets overseas—the recent Foreign Assets of Small Taxpayers Disclosure Scheme (FADS), 2026 gives a timely opportunity to stay compliant and reduce risks.
• AI-Powered Tax Filing & Digital Nomads: How China’s New “Spring Breeze” Measures Affect Cross-Border Individuals — China’s latest tax modernization drive introduces auto-fill and AI assist in IIT filing—raising compliance ease for residents, but non-domiciled individuals still face complex residency determinations.
• VAT Registration Dynamics: Navigating the Shift from Small-Scale to General Taxpayer Status — New 2026 rules tighten compliance for businesses whose sales exceed thresholds—how timing, accounting, and sales adjustments now affect VAT taxpayer status in China.
• Optimizing Corporate Restructuring Tax Treatment in China: What Companies Need to Know Under the 2026 Announcement — China has eased the threshold for applying special tax treatment in corporate mergers and splits—making it easier for resident shareholders to qualify even when not all shareholders agree fully.
• Compliance Case Study: Taiwanese Family Support Tax Reform 2026 — Taiwan’s September 2026 reforms significantly increased child and insurance deduction amounts—with strict documentation and timing rules. This case study illustrates compliance required by parents to maximize benefits.
• Tax Planning in Hong Kong: Key 2026/27 Budget Measures You Should Use — Hong Kong’s 2026-27 Budget introduces tax reductions, raised allowances, and new deductions that can’t be ignored—especially for families, property investors, and high-income earners.
• Digital Nomads and Income Tax in Taiwan: What You Need to Know — With Taiwan clarifying online income and platform-based revenue taxes, digital nomads must understand when to register, report, and pay taxes—even for foreign-sourced earnings.
• Common Mistakes & Best Practices in South Korea’s Compliance for Foreign Asset Reporting — Amid increased reporting obligations for overseas financial assets, many taxpayers overlook simple but costly errors—here’s how to avoid them and stay compliant in South Korea.
• Exit Tax Expansion & Overseas Asset Reporting: What Expats Must Do — From Jan 1, 2027, South Korea will expand its exit tax regime to include overseas shares and further strengthen reporting duties for foreign assets and trusts — meaning expats and dual-nationals must be more vigilant than ever.
• Understanding Korea’s Digital Asset Tax Regime: What HNWI Should Know Before 2027 — Korea’s new cryptocurrency tax rules — especially the shift to separate taxation (분리과세) for gains starting January 1, 2027 — represent a pivotal change for high net worth individuals with mixed digital assets.
• Entity Setup for Multinationals: Navigating Japan’s Global Minimum Tax and Foreign-Subsidiary Rules — New reforms under FY2026 overhaul Japan’s treatment of multinationals—understand how global minimum taxation and the foreign subsidiary consolidation reforms impact entity structuring.
• Compliance for Exit: Japan’s ‘Exit Tax’ and Related Obligations for High-Net-Worth Individuals — Japan’s国外転出時課税制度 (exit tax system) has specific triggers—worth knowing before you leave.
• Optimizing Tax Planning in Japan: Key Reforms From FY2026 That Expatriates Should Know — Recent amendments in Japan’s FY2026 tax law have raised basic income deductions and adjusted rates—here’s how expats can leverage these changes for strategic planning.
• Setting Up an Entity in ASEAN: Key Jurisdictions Compared for Digital Professionals — Which ASEAN country offers the most favorable tax, compliance requirements and entity structures for digital professionals, remote workers, and small startups? We compare Singapore, Malaysia & Philippines.
• Staying Compliant with E-Invoicing and Digital Tax Policies in ASEAN — Digital invoicing requirements are tightening across Southeast Asia—understanding recent updates in Malaysia, Singapore, and the Philippines helps businesses avoid penalties and streamline operations.
• Optimizing Tax Deductions: Strategic Reliefs & Rebates for Professionals in ASEAN — How professionals working in the Southeast Asian region can strategically use tax reliefs, deductions and double tax agreements to reduce their taxable income legally and efficiently.
• Digital Nomads in Puerto Rico: Tax Strategy Under Acts 20 & 22 and U.S. Code § 933 — Puerto Rico’s Acts 20 & 22 still provide powerful tax advantages for remote workers and investors—but only if you move, structure income, and maintain bona fide residence carefully to satisfy both local and U.S. IRS rules.
• Compliance Best Practices for Caribbean Bona Fide Residents & U.S. Territories — For individuals living in U.S. territories or the Commonwealth of Puerto Rico, understanding rules of bona fide residence and special credit/deduction treatment is essential to avoid misfiling and overpayment while staying IRS compliant.