Research and insights

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

Page 25 of 349 · 6976 published records

• Tax Planning in Japan: Leveraging the New Base Deduction & Eliminating Environmental Vehicle Levies — With recent tax reforms introducing enhanced base deductions and abolishing environmental performance levies, individuals and businesses can restructure finances to enjoy significant savings.
• Indonesia’s Interest Rates for Tax Sanctions & Refunds: What the New Decision Means — The Menteri Keuangan’s decree dated 31-August-2026 sets new monthly interest rates for penalties and refunds—understand the changes and plan accordingly.
• IEEE-Compliant Advance Rulings in Singapore: Navigating Trust Distributions & Foreign Loans — Explore IRAS’s latest advance rulings to clarify when trust distributions or loan waivers trigger taxable income under Singapore law—crucial for fund managers and international investors.
• Singapore’s GST E-Invoicing Mandate: InvoiceNow Rollout Phases & Taxpayer Implications — Discover how Singapore’s phased rollout of InvoiceNow by April 2028 will affect your invoicing operations, compliance obligations, and tax governance strategy.
• Entity Setup in the Cayman Islands: Understanding AML Returns for Trust Companies — Cayman’s recent AML return requirements for restricted and private trust companies mean stricter rules — learn what your entity needs to do to stay in compliance.
• How the New Automatic Penalty Relief (AEP) Simplifies Compliance for U.S. Citizens in Puerto Rico — The IRS’ new Automatic Exemption from Penalty program removes a key roadblock by granting relief without requiring taxpayers to request it — here’s how residents of Puerto Rico can take advantage.
• Entity Setup Case Study: Choosing the Right Legal Vehicle Amid Brazil’s Tax Reforms — A comparative walkthrough for founders setting up an entity in Brazil post-RTC, weighing Simples Nacional, Lucro Presumido, and Lucro Real in light of IBS & CBS changes.
• Digital Nomad Tax Checklist: Working Remotely in Brazil Under the CBS & IBS Regime — The new CBS & IBS taxes under Brazil’s consumption tax reform change how foreign earned income, services, and digital work are taxed — especially for nomads taking remote work to Brazil.
• How Brazil’s New Simples Nacional Rules Reshape Tax Planning for Small Businesses — With the Reform of Consumption bringing IBS and CBS into the Simples Nacional regime, small businesses must rethink recognition of revenue, regime of caixa, and document issuance by January 2027.
• Case Study: Setting Up an Entity in Colombia under DIAN Post-Legislative Tax Changes — Following DIAN’s latest doctrine updates, establishing a company in Colombia now demands greater clarity on income taxes, VAT, and compliance practices.
• Peru’s SUNAT Offers Relief: Extended Discretionary Grace on Electronic Records Infringements — Peru’s tax authority is giving breather to businesses struggling with electronic records compliance via SIRE: here’s who benefits and how to take advantage.
• Navigating Chile’s New Administrative Appeals: Understanding Circular 35 and Your Rights — Chile’s tax authority recently updated how taxpayers can challenge decisions via RAV, RAF and Recurso Jerárquico—here’s what you need to know to protect your rights.
• Entity Setup Strategies: Picking the Right Structure Post-Omnibus Directive — With sweeping changes under the tax simplification package—particularly around withholding, CFCs, and cross-border reorganisations—choosing the right EU-based structure has never been more strategic.
• Compliance Essentials for EU Digital Nomads in 2026 — EU directives now interact more closely with digital nomad activity—understanding DACs, Pillar Two, and ATAD is no longer optional for remote workers crossing borders.
• Top EU Tax Planning Moves Under the Taxation Omnibus & DAC Recast — The EU has kicked off sweeping proposals to simplify direct taxation and administrative cooperation—transformative changes that could reshape cross-border tax planning and compliance for all businesses in the Single Market.
• Choosing the Right Entity for Cross-Border E-Commerce: A Global Setup Guide — As cross-border digital commerce surges, selecting the optimal entity structure is crucial; this article compares options and gives actionable steps for shipments, IP, VAT and tax treaties.
• Global Compliance Checklist for Digital Nomads in 2026 — Digital nomads face shifting tax obligations worldwide—this article outlines compliance essentials, highlighting recent policy changes affecting foreign earned income, VAT and social security.
• Planning for a Post-Pillar Two World: Global Minimum Tax Strategies — With more and more jurisdictions implementing OECD’s Pillar Two rules, this article offers global tax planning strategies to navigate minimum effective tax rates, especially for digital businesses and multinationals.
• Entity Setup Case Study: Foreign-Resident Capital Gains Tax Reforms & What Businesses Must Do — With proposed non-resident CGT changes effective from 1 July 2025, foreign-owned companies and trusts need to understand new asset tests and notification obligations—learn how this affects entity structuring.
• Compliance Checklist: What Employers Need to Know About Payday Super & Small Business Clearing House Closure — Employers must adapt to new super payment timing and tracking rules—find out what has changed since the Small Business Superannuation Clearing House closure and Payday Super implementations.