Research and insights

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

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• Pakistan: Key Changes Under Finance Act 2026 for Withholding and Digital Economy — Major updates in Pakistan’s tax framework affect digital content creators, small traders, and withholding agents under Finance Act 2026—what you should know to stay compliant.
• India: Foreign Assets Disclosure Scheme 2026—How to Take Advantage — India’s new Foreign Assets of Small Taxpayers Disclosure Scheme (FADS), 2026 offers a window to regularize undisclosed foreign assets with immunity—here’s how small taxpayers can leverage it.
• Tax Impacts of China’s 2026 Policy on Restricted Shares Transfer by Individual Investors — New rules change how private investors are taxed when transferring **restricted (locked-up) shares** in listed companies, especially around reporting and cost basis documentation requirements.
• What You Should Know About the New Filing Form for Natural Persons’ VAT Withholding — China has introduced a new declaration form for domestic units withholding VAT for natural persons, effective from November 1, 2026—an important shift for payroll, freelance, and services payments.
• Navigating China’s New Withholding Regime for Foreigners’ Dividends and Interest — On September 1, 2026, China issued an official announcement adjusting how foreign individuals are taxed on dividends, interest, and bonuses paid by foreign-invested enterprises.
• Foreign-Sourced Income Exemption Reforms in Hong Kong for Passive Income and Disposal Gains — Hong Kong has revised its Foreign-Sourced Income Exemption (FSIE) regime, expanding scope to include all types of property gains and introducing economic substance, participation, and nexus requirements from 2023 onward.
• Hong Kong’s New Crypto-Asset Reporting Framework: What Digital Nomads Need to Know — Hong Kong is rolling out legislation to require crypto-asset service providers to report user transactions—effective 2027-2028—affecting digital nomads, expatriates, and anyone using crypto under Hong Kong regulation.
• South Korea’s Stock Transfer & Planned Crypto Tax: A Compliance Case Study — A case study showing how recent stock gain tax changes & upcoming crypto rules may trip up even well-prepared expatriates.
• Entity Structure & Exit Tax Considerations for High Net Worth Individuals in South Korea — South Korean rules around exit tax and entity setup demand strategic structuring — here’s what HNWIs need to know before crossing borders.
• How South Korea’s New Tax Reform Affects Digital Nomads and Crypto Users — Recent policy updates tighten reporting for crypto gains and increase penalties for non-compliance—digital nomads need to adapt now.
• Optimizing Tax Deductions under the FY2026 Personal Income Tax Reforms in Japan — Recent changes to basic exemptions and deductions in Japan open opportunities for individuals to reduce taxable income—if they act before the rules take effect.
• Navigating Japan’s Platform Taxation Rules as a Digital Nomad — If you provide digital services or apps from outside Japan, emerging platform taxation rules may create new exposure—even if you never set foot in the country.
• Tax Planning When Exiting Japan: Understanding the Exit Tax (国外転出時課税制度) — If you own substantial assets in Japan and plan to move abroad, Japan’s exit tax regime demands strategic tax planning to avoid unexpected liabilities.
• Case Study: Indonesia Fixes Final Income Tax for UMKM at 0.5% — Indonesia has permanently fixed a low final income tax rate of 0.5% for eligible micro, small, and medium enterprises—understanding eligibility and trade-offs is essential.
• Malaysia Raises e-Invoice Exemption Threshold: What SME Digital Nomads Should Know — Malaysia has increased the revenue threshold for mandatory e-invoicing to RM3 million—an important shift for SMEs and digital nomadsbilling clients from abroad.
• Planning for Singapore’s Amended Common Reporting Standard (CRS) Regime — With Singapore set to implement the Amended CRS rules from 1 January 2027, financial institutions and account holders alike must prepare for stricter international tax reporting and compliance.
• Compliance & AML Updates in Cayman Islands: What Financial Service Providers Should Know — Cayman Islands is tightening its AML/CFT/CPF and sanctions compliance rules, with new regulations coming into effect 18 September 2026—here’s what providers must do to avoid penalties and ensure regulatory readiness.
• Entity Setup in the British Virgin Islands: Navigating Beneficial Ownership & Compliance — BVI remains a popular entity jurisdiction — understand the latest beneficial ownership requirements, legitimate interest access, and how fees and filing act on your setup.
• Caribbean Digital Nomad Guide: Taxation and Residency Strategies in Zero-Tax Jurisdictions — Explore how becoming a digital nomad in the Caribbean (Cayman, BVI, Bahamas, Bermuda, Puerto Rico) can be optimized through smart residency planning, tax treaties, and entity structures to legally reduce tax liability.
• What Digital Nomads Should Know About IRPF and Tax Residency Rules in Brazil 2026 — Living or working remotely in Brazil? Understand how tax residency, telework rules, and IRPF obligations affect your income and planning.