Research and insights

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

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• How U.S. Digital Nomads Can Leverage the Foreign Earned Income Exclusion and Housing Deduction in 2026 — With the 2026 increase in foreign earned income exclusion and housing limits, U.S. digital nomads abroad have powerful tools to reduce taxable income—if they meet bona fide residence or physical presence tests.
• How UAE’s Pillar Two Information Return Decision Impacts Multinational Entities — With UAE’s Ministerial Decision No. 133 of 2026 now specifying who must file Pillar Two returns under the Top-up Tax regime, MNEs need clarity on obligations, structure, and compliance.
• Tax Planning Moves in Light of Korea’s Global Reporting & Exit Tax Regime — Korea is tightening reporting of overseas assets and crypto trades, raising exit tax and punishment risk but also offering planning tools—especially for HNWIs.
• How Digital Nomads Should Navigate South Africa’s New DTA APA Regime — South Africa’s introduction of the Advance Pricing Agreement (APA) notices provides cross-border certainty—learn how nomads and remote workers can benefit.
• How to Leverage Platform Economy Taxation Rules in Ukraine — Ukraine’s recent guidelines on declaring foreign income and expanding digital services VAT (“Google Tax”) create both compliance obligations and strategic opportunities for platform-based income earners.
• Entity Setup Considerations in the UK After Reverse Hybrid Proposals & LLC Consultations — Recent UK consultations on reverse hybrids and US LLCs offer new opportunities and risks for structuring entities; we explore how to set up efficiently under evolving rules.
• What South Korea’s New Crypto Tax Rules Mean for Individual Investors — South Korea’s government has unveiled detailed plans for taxing virtual asset income starting January 1, 2027—this article breaks down what’s new, who’s affected, and how to prepare.
• Planning Your Canadian Departure: Tax Effects of Severing Canadian Ties — Leaving Canada permanently has wide impacts on capital gains, departure tax, residency status, and your registered accounts. Smart planning now can save thousands.
• Crypto Taxation in South Korea: What the New Rules Mean for Residents and Expats — As of **January 1, 2027**, South Korea will start taxing gains from cryptocurrency transfers and lending — here’s how the rules work now, and what to do to stay compliant.
• Entity Setup for Digital Nomads: Choosing the Best Structure Across South Asia — Remote professionals and digital nomads working in India, Pakistan, Sri Lanka, Nepal, Bhutan or Bangladesh face different tax structures and entity options—this guide helps you choose the one that optimises liability, compliance and permanence.
• Entity Setup Essentials for Digital Nomads & Foreign Enterprises in Taiwan — Setting up in Taiwan? This guide walks foreign individuals and digital businesses through entity structures, registration, tax obligations and incentives essential for smooth operations.
• Tax Planning for High-Net-Worth Individuals Considering the Exit Tax in South Korea — Navigating exit tax obligations can be daunting for high-net-worth individuals (HNWIs) — this article delivers key planning strategies to minimize tax exposure when moving abroad.
• Leveraging Singapore’s New CARF Regulations: What Businesses and Nomads Must Know — Singapore’s Crypto-Asset Reporting Framework regulations enacted August 2026 introduce new reporting obligations that will affect service providers and foreign asset holders—understand the requirements and plan ahead.
• Entity Setup in the EU: Choosing the Right Structure Amidst ATAD and Pillar Two Rules — With ATAD and Peak-tax rules under Pillar Two now fully active, setting up an entity in the EU requires strategic choices to balance compliance, flexibility, and tax efficiency—this guide walks you through the comparisons.
• Selecting the Right Entity Structure in South Korea for Foreign Investors — Foreign investors in South Korea face key decisions: branch vs corporation, tax treaties, withholding regimes — here’s how to pick the right entity setup.
• Understanding Kazakhstan’s 2026 Non-Resident Tax Overhaul: What Digital Nomads & Foreign Investors Must Know — Kazakhstan’s new tax code introduces progressive rates, removes certain dividend benefits, and redefines income for non-residents—key for remote workers and foreign investors.
• Digital Nomad Guide: Understanding IRPF & Cross-Border Taxation from Brazil in 2026 — For digital nomads residing in or earning income related to Brazil, here’s a breakdown of your IRPF obligations, residency status, and planning tools.
• UK Residents in US LLCs and Other Reverse Hybrids: Understanding the Emerging Consultation — UK’s consultation proposes reforms for individuals who are members of reverse hybrid entities like US LLCs to address double taxation issues and clarify classification rules.
• Entity Structuring in Light of OECD’s STTR and Global Minimum Tax: What Entities Should Know — Global minimum tax and the Subject to Tax Rule (STTR) reshape how entities are taxed internationally—this article explains risks, benefits, and strategic responses.
• Starting a Business as a Foreign Entre­preneur in Korea: Key Entity Setup and Tax Compliance Questions — Foreign entrepreneurs considering establishing operations in Korea need to navigate entity structures, residency rules, and tax implications—this guide lays them out clearly.