Research and insights

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

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• India: Tax Planning for Foreign Assets Under the New Disclosure Scheme — With the introduction of the ‘Foreign Assets of Small Taxpayers Disclosure Scheme, 2026’, Indian taxpayers can proactively manage exposure to international assets—here’s how the rules work and strategies to stay compliant.
• Safeguarding Profits Under China’s CFC Rules: A Case Study and Compliance Guide — China’s enforcement of Controlled Foreign Company (CFC) rules is tightening — recent provincial actions show risks for businesses with overseas entities, especially in passive income scenarios.
• Harnessing China’s Battery Consumption Tax Reforms: Entity Setup and Cost Efficiency Strategies — China’s recent announcement tightening consumption tax on batteries creates both compliance challenges and planning opportunities for entities across the energy, automotive, and electronics sectors.
• Setting Up a Hong Kong Entity as a Digital Nomad: Tax Implications & Entity Structure — For digital nomads considering Hong Kong as a base or entity-in-HK structure, knowing the tax incidence, entity forms, and recent legislative trends—like GloBE and foreign income exemptions—can shape both planning and compliance.
• Taiwan Profit-Seeking Enterprise Compliance: CFC Losses and Real Estate Loss Rules You Can’t Ignore — Key compliance updates in Taiwan affect profit-seeking enterprises: providing timely CFC financial statements to unlock 10-year loss deductions, and strict treatment of losses from property transactions under the "Housing-Land Unified Tax 2.0".
• Navigating Hong Kong’s Carried Interest Regime: Planning for 2025/26 and Beyond — Hong Kong’s proposed preferential tax regime for carried interest offers significant tax planning opportunities for funds and single-family offices — here’s what to know ahead of its anticipated enactment from the 2025/26 year of assessment.
• Deciphering Korea’s Virtual Asset Tax Regime: What Digital Nomads and Intl Investors Need to Know — Starting 1 January 2027, Korea will begin taxing gains from crypto or token transfers. Here's what international users should prepare.
• Entity Setup Strategies for High Net Worth Individuals Considering South Korea Exit Tax Rules — Exit tax planning is increasingly relevant for HNWIs contemplating emigration or non-residency—structure matters.
• Tax Compliance in 2026 Korea: Navigating Overseas Asset Reporting and Penalties — Recent enforcement updates in South Korea emphasize overseas financial account and trust disclosures—understanding these changes is essential to avoid steep penalties.
• Entity Setup in Japan: Choosing the Right Structure under 2026 Tax Reforms — Recent Japanese tax reforms affect how different business entities are taxed, especially regarding deductions, investment tax credits, and reporting requirements—making entity selection more critical.
• Navigating Japan’s 2026 Tax Regime as a Digital Nomad: Residency, Domestic Source, and Deductions — Digital nomads in Japan must grasp recent reforms on residency, bracketed deductions, and source-based taxation—especially those tied to foreign income and asset ownership.
• Malaysia Phase-In of MyInvois, e-Stamp Duty Overhaul & Relief Threshold Boost: Key Changes from HASiL — Malaysia is revamping its e-invoicing, stamp duty system, and raising exemption thresholds—vital changes for MSMEs, foreign employers, and everyday taxpayers alike.
• Singapore’s NSman Tax Relief Correction: What Affected Taxpayers Need to Know — IRAS and MINDEF have corrected NSman tax relief miscalculations affecting 15,000 taxpayers for YA 2025 and 2026—here’s how to see if you’re impacted and what action to expect.
• How BVI’s Updated Beneficial Ownership Regulations Affect Companies and Limited Partnerships — Recent amendments in the BVI's BO Regulations change exemption criteria and processing timelines — here’s what entities must know to stay compliant.
• Navigating Puerto Rico’s Child Tax Credit for Bona Fide Residents in 2025 — Understand how bona fide residents of Puerto Rico can now claim the Child Tax Credit and Additional Child Tax Credit with fewer children, thanks to recent changes in IRS policy.
• Cómo los impuestos digitales están remodelando el IVA en Chile y su impacto para negocios extranjeros — El régimen de IVA Digital de Chile obliga a plataformas y vendedores remotos extranjeros a registrarse e ingresar al sistema tributario local; esto cambia la forma de hacer negocios internacionales.
• Sin sanción por errores en registros electrónicos en Perú: cómo regularizar tu SIRE sin penalizaciones — SUNAT extiende plazo y discrecionalidad para regularizar registros electrónicos con menor riesgo de multa hasta febrero de 2027.
• Declaración Jurada Digital para Influencers en Chile: Implicaciones desde Operación Renta 2027 — Chile impone una nueva obligación fiscal que exige a creadores de contenido y plataformas entregar reportes anuales detallados a partir de 2027.
• Digital Nomads & VAT: What the ViDA Reforms Mean for Remote Service Providers — As the EU rolls out VAT in the Digital Age, remote service providers and digital nomads need to understand upcoming rules for platforms, de facto suppliers, and cross-border VAT registration.
• E-Commerce Compliance in the EU: Understanding the New Customs Duty on Low-Value Imports — A new temporary duty on low-value imports, EU guidance around product identifiers, and export compliance steps you need to know—especially if you import goods under €150.