Research and insights

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

Page 24 of 349 · 6976 published records

• Advance Pricing Agreements (APAs) – What Multinationals in South Africa Need to Do Now — SARS has launched a pilot APA programme from September 1, 2026 — offering binding certainty for large cross-border transactions. Here’s how to qualify and apply now.
• Decoding SARS’s New VAT & Turnover Tax Thresholds for Small Businesses — South Africa’s VAT registration thresholds and Turnover Tax limits have jumped significantly as of 1 April 2026 — here’s what small businesses need to know to stay compliant and take advantage.
• How Digital Nomads Should Navigate Tax Residency & NDFL Rules in Russia After 2026 Changes — Russia’s 2026 reforms overhaul tax residency, progressive incomes, and withholding rules—what every remote worker, digital nomad, or foreign agent needs to know to stay compliant.
• Navigating Russia’s 2026 Tax Reform: Planning for New NDFL, VAT & Special Regimes — Russia’s sweeping tax changes in 2026 affect individuals, entrepreneurs, and businesses—understanding them is essential for smart tax planning and compliance.
• Compliance Guide: Ukraine’s New Reporting Forms & CRS 2.0 — Ukraine has rolled out new tax forms and CRS 2.0 rules mid-2026—here’s what taxpayers, especially businesses and agents, must do to stay compliant.
• Maximizing Tax Efficiency for Digital Nomads in Turkey: Residency, Exemptions & Incentives — Discover how Turkey’s recent law changes impact residency status, income exemptions and how to optimize your tax liability as a digital nomad.
• Entity Setup Case Study: Choosing Legal Forms in UAE vs Saudi for Exporting Goods — Comparing entity options when exporting goods reveals critical tax, duty, and regulatory differences between setting up in UAE or Saudi Arabia.
• What Digital Nomads in Saudi Arabia Need to Know About UAE Pillar Two Reporting & VAT Compliance — With Saudi Arabia’s regulatory environment tightening, digital nomads operating from GCC bases face new Pillar Two and VAT obligations — here's how to stay compliant.
• How UAE Small Business Relief Extension Affects Start-ups & SMEs — With the UAE extending Small Business Relief until 31 December 2029, entrepreneurs need to rethink their tax planning and structure.
• Bangladesh Case Study: How the New Income Tax Rates Affect Companies and Non-Residents — Bangladesh’s new tax rates introduced in FY 2026-27 bring lower rates for IPO firms, changes for financial sector and non-resident taxpayers — see numerical comparisons and planning tips.
• Sri Lanka: Compliance Guide for Social Security Contribution Levy (SSCL) Changes — Sri Lanka has reduced SSCL registration thresholds and made motor vehicles subject to SSCL at import but exempted wholesale/retail sales — here’s how businesses can adapt.
• India: Strategic Tax Planning for South Asian Diaspora with Income from India — Navigating India’s tax provisions for non-residents and PIO/OCI holders can unlock optimization opportunities — this guide outlines how to plan your taxes effectively with real-life examples.
• Tax-Smart Structuring of M&A in China Under Updated Rules for Corporate Restructuring — China has relaxed a key condition for favorable tax treatment in corporate **restructuring**, lowering the shareholding threshold, which opens new pathways for entity design and restructuring. Learn how to structure deals to optimize tax outcomes.
• Navigating China’s New Withholding Tax Rules for Foreign Individuals (“非居民”股息红利税率升级) — China has issued a new policy impacting foreign individuals receiving dividends: they’re now subject to a flat 20% personal income tax rate—with revised withholding & reporting obligations. Here’s what you need to know.
• Hong Kong’s New AEOI Reforms: How RFIs Should Prepare by 2027 — Hong Kong’s Inland Revenue (Amendment) (Automatic Exchange of Information) Ordinance 2026 introduces increased registration, record-keeping and sanctions for reporting financial institutions (RFIs) — here’s how entities can stay compliant.
• Planning for Hong Kong-Slovenia CDTA: Key Tax Strategies for Cross-Border Investors — With Hong Kong’s new CDTA with Slovenia signed on 4 September 2026, cross-border investors must adjust their tax planning, especially for dividends, interest, and royalty flows, permanent establishment thresholds, and credit relief.
• Exposing Overseas Assets: Reporting Obligations & Exit-Style Triggers for Residents and Trusts — A practical guide to foreign trust, financial account, and overseas asset disclosure requirements under recent Korean tax policy, including penalties and incentives to come clean.
• Navigating Crypto Taxation in South Korea: Resident & Non-Resident Rules for 2027 — Understand what the new crypto tax regime means for residents and non-residents, and how to plan now under the rules starting January 1, 2027.
• Ensuring Compliance: System Updates & Procedural Reforms Under FY2026 Tax Reforms — Japan’s procedural reforms introduce changed tax form formats, stricter record keeping, and stronger penalties under digital accounting systems—affecting both individuals and corporations.
• Digital Nomads in Japan: Tax Residency, Exit Tax & Q&A on Basic Deductions — Non-residents working remotely in Japan must understand new exit tax rules, basic deduction changes, and special status categories that affect their income tax liabilities.