Research and insights

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

Page 29 of 349 · 6976 published records

• Navigating War-Related Real Estate Tax Relief in Ukraine — Learn how owners of damaged or destroyed real estate can qualify for exemptions, reduced rates, and regain tax liabilities post restoration.
• Excise Price Minimums: What UAE Businesses Should Know Starting September 1, 2026 — From September 1, 2026 UAE will impose a minimum excise price of AED 1 per ml on smoking-device liquids—here’s how importers, retailers, and manufacturers can stay compliant.
• Maximising Small Business Relief in the UAE Corporate Tax System — With Small Business Relief extended to end-2029 under Ministerial Decision No. 131 of 2026, SMEs have a clear chance to simplify corporate tax compliance—here’s how to plan and benefit.
• 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.
• Compliance in Sri Lanka: What the Inland Revenue Act Amendments Mean for Withholding and VAT — Sri Lanka’s Inland Revenue Amendment Act No. 11 of 2026 introduces prosecutorial powers and changes to Value Added Tax rules. Here’s what withholding tax agents and VAT-registered businesses need to know to stay compliant.
• India Tax Planning: Navigating the New ITR & TDS Forms for AY 2026-27 — India has rolled out updated statutory forms under the Income Tax Rules, 2026 — major compliance changes that affect business owners, professionals, and dividends recipients. Here's how to adapt and plan.
• Navigating Entity Setup Under China’s CFC and Offshore Trust Regime: Best Practices — New rules tighten control of foreign entities and trusts. Here’s how foreign-affiliated enterprises and their owners should structure to avoid unintended tax liabilities.
• How China’s New Offshore Trust Tax Rules Impact High-Net-Worth Individuals — Recent policy changes require detailed declarations and taxation across the lifecycle of offshore trusts—this article helps high-net-worth individuals navigate new tax obligations and avoid exposure.
• Hong Kong-Slovenia CDTA Signed: What it Means for Cross-Border Withholding Taxes — Hong Kong’s new comprehensive double taxation agreement with Slovenia signed on September 4, 2026 will reduce withholding taxes for dividends, interest and royalties, reshaping tax planning for investors operating between the two regions.
• Taiwan Profit-Seeking Enterprise: Key Filing and Offsetting Rules for FY2026 — For Taiwanese businesses, the upcoming FY2026 provisional income tax filing period and changes in real estate transaction loss offsetting are essential compliance items this season.
• Maximizing Hong Kong’s Carried Interest Concession: Key Criteria Every Fund Manager Should Know — Hong Kong’s new preferential tax regime for carried interest offers powerful incentives — but to benefit, fund managers must carefully satisfy eligibility and compliance criteria under the Inland Revenue (Amendment) Bill 2026.
• 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.
• Entity Setup Strategies to Navigate Korea’s Enforced Tax on Corporate-Owned Luxury Housing — With new Korean enforcement against corporate misuse of luxury housing, companies and real estate investors must reassess entity structure and cost allocation.
• Tax Compliance Essentials for Korean Digital Nomads and Crypto Investors — If you're living abroad, trading Bitcoin or other tokens, Korea’s recent tax laws affect you—and starting 2027 you’ll have to navigate new reporting, valuation, and withholding rules.
• How Japan’s Move to Refund-Based Duty-Free Sales Impacts Tax-Free Shopping & Travel Budgets — From November 1, 2026 onward, foreign tourists shopping duty-free in Japan will see dramatic changes: deferred refunds, purchase tracking and customs verification become central in the new system.
• Compliance for Expats: Decoding Japan’s ‘Exit Tax’ (国外転出時課税制度) — Japan’s Exit Tax requires certain long-term residents leaving the country with substantial assets to report and potentially pay tax on hidden gains—even before they’re sold. Here’s what expats must know to stay compliant.
• Navigating Japan’s Constantly Evolving Income Tax Landscape: Top Planning Strategies — With Japan’s FY2026 tax reforms introducing sweeping changes—higher rates for the ultra-wealthy, revised deductions & expanded NISA—it’s crucial for high net worth individuals to adapt their tax planning now.
• How the Philippines’ EBET & Adopt-A-School Acts Incentives Are Changing Your Training Expense Deductions — New clarifications in the Philippines affect how training expenses under EBET & Adopt-A-School Acts can be treated for tax deductions — key for companies investing in workforce development.
• E-Invoicing Enforcement Escalates in Malaysia: What SMEs Must Do Now — Malaysia accelerates enforcement of e-Invois and raises key thresholds — small companies need to prepare now to avoid compliance risks.
• Navigating Singapore’s CRS Amendments: What Businesses and Financial Institutions Need to Know — Recent changes to Singapore’s Common Reporting Standard (CRS) regulations bring updated due diligence rules and reporting requirements — here’s what firms need to adapt now.