Research and insights

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

Page 22 of 349 · 6976 published records

• New VAT Executive Regulation Amendments in UAE: What Businesses Need to Know — Cabinet Decision No. 149 of 2026 introduces key updates to VAT rules in the UAE—especially around medical supplies, accommodation input recovery, and capital assets treatment—for stronger compliance and clarity.
• Understanding the UAE’s Pillar Two Filing Obligations: Who Must Report? — With UAE’s new Decision No. 133 of 2026 coming into effect, multinationals operating in the country need to know exactly **who is required to file** a Pillar Two Information Return and what this means for tax compliance.
• Entity Setup & Cross-Border Case Study: Sri Lanka’s Capital Gain Tax & ECA Changes (2026) — A look at Sri Lanka’s revised capital gains tax regimes and enhanced capital allowance provisions—what they mean for foreign investors establishing entities there.
• Compliance Essentials: Bangladesh’s 2026-27 Income Tax Guidelines and Audit Trends — An overview of Bangladesh’s recent income tax directives, audit focus, and how taxpayers can keep compliance tight for FY 2026-27.
• Tax Planning for Indian Diaspora: Navigating the New Income Tax Act, 2025 — How Indians living abroad can adjust tax planning under India’s new Income-tax Act, 2025, with relevance to DTAA benefits, foreign assets disclosure, and residency rules.
• Structuring Investments for Foreign Individuals Receiving Dividends in China — Foreign individuals receiving dividend income from Chinese enterprises now have clearer tax rules – know the withholding rate, timing, and filing responsibilities under the 2026 policy.
• How China’s New VAT Withholding Rules Affect Freelancers and Small-Scale Providers — Recent rules require domestic entities to withhold VAT for natural persons supplying services — this alters when and how freelancers must account for VAT.
• How Global Minimum Tax Rules (Pillar Two) Impact Hong Kong MNEs & Reporting Requirements — Hong Kong has implemented the OECD’s BEPS 2.0 global minimum tax via the HK Minimum Top-up Tax—here’s what in-scope MNEs must do now to comply under Pillar Two.
• Taiwan’s New Tax Law Boosts Relief for Parents & Children — What You Must Know — Taiwan has passed legislation increasing child-related exemptions and deductions sharply from January 1, 2026, easing financial burdens on families with children under age six.
• Effective Use of New Child & Dependent Allowances in Hong Kong (2026/27 Budget Changes) — Discover how recent increases in allowances—such as child, basic, and dependent parent allowances—can be used strategically to lower your tax bill under Hong Kong’s 2026/27 budget.
• Entity Setup for Undistributed Family-Owned Business and Exit Tax Efficiency — How family businesses and high net worth individuals in Korea can structure entities and succession plans to reduce exit tax and domestic stock exposure risks.
• Compliance Essentials for South Korea’s Virtual Asset Income Tax Regime — With virtual asset (crypto) taxation now firmly part of Korea’s tax law, individuals and VASPs must know their reporting obligations, withholding duties, and avoiding penalties.
• How South Korea’s Digital Nomad Tax Rules Shape Your Entry and Exit — If you're considering moving to or from Korea as a digital nomad or frequent international worker, understanding exit tax (‘국외전출세’) and resident status is critical to avoid unexpected liabilities.
• Japan’s FY2026 Tax Reform: Strategic Planning for High-Net-Worth & Corporate Investors — Major FY2026 reforms aim to redistribute tax burdens and enhance investment incentives — action now by high net worth and corporate taxpayers could yield real benefits.
• Navigating Japan’s Tax System Update: e-Tax Redesign & What Expatriates Must Know — A major overhaul of Japan’s national tax system is on the horizon. Learn how the changes to e-Tax, form formats, and filing procedures could affect expats and international residents.
• Compliance Essentials for Indonesia’s New Interest Rates on Tax Penalties (Sep 2026) — With Indonesia adjusting the interest base rates used for administrative tax penalties and interest refunds in September 2026, businesses and individuals must update their compliance calendar.
• Optimizing Cross-Border Tax Incentives: Malaysia’s Venture Capital Company Regime — Explore Malaysia’s new 5% tax rate for venture capital companies (VCCs), investment requirements, and how foreign investors and local LLPs can leverage this regime effectively.
• Compliance Strategies: Penalty Relief & Reporting Requirements for Caribbean-Linked Taxpayers — Staying compliant—especially for those with ties to the U.S. or living in territories—means keeping up with recent IRS changes to penalty relief and international reporting rules.
• Entity Setup in Zero-Tax Caribbean Jurisdictions: Structures, Substance & Avoiding Pitfalls — Choosing the right entity structure in zero-tax or territorial regimes requires balancing legal advantages, substance requirements, and international transparency obligations.
• Digital Nomads & Territorial Income Rules: What Caribbean Expats Should Know — Navigating U.S. federal tax responsibilities & local tax regimes while residing in zero-tax or territorial Caribbean jurisdictions can save you money—if done correctly.