Research and insights

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

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Page 3 of 13 · 245 published records

• How Digital Nomads Can Navigate Canada’s Departure Tax When Leaving Scope and Closely Held Property — A guide to understanding and planning for departure tax on cease-to-be-resident events in Canada — how it works, who it affects, and practical steps to minimize tax costs.
• Coming Exit Tax / Reporting Obligations for HNWIs in South Korea – What You Need to Know Before Moving Abroad — If you’re a high-net-worth individual planning to change residence or citizenship, South Korea’s exit tax (국외전출세) and expanded disclosure rules are more important than ever.
• Navigating South Korea’s New Crypto Tax Regime for Residents and Non-Residents — As of January 1, 2027, South Korea begins taxing crypto gains for both residents and non-residents, with special rules for cost basis, withholding, and foreign-issuer scenarios.
• How Japan’s New Blue Return Deduction Rules Affect Self-Employed Expats — Major changes to Japan’s blue return deductions starting for income from FY 2027 (令和９年分) create both opportunities and pitfalls for self-employed expats. Here’s what to plan for.
• Entity Setup in Latin America: Choosing the Right Corporate Form — The structure you pick for your business in LatAm impacts your taxes immediately—and for years ahead. Here’s how to select the right entity type in Mexico, Peru, and Chile.
• Digital Nomad Tax Residency in Canada: Key Rules & Planning Strategies — Whether you're working remotely in Canada or abroad, understand how to manage your tax residency, income reporting, and deductions to avoid double taxation and unexpected liabilities.
• Maximizing the Foreign Earned Income Exclusion in 2026 — Foreign earned income exclusion and housing limits have shifted upward—making it key for expats and nomads to adjust planning accordingly.
• Case Study: Sri Lanka’s Capital Gain Rate Shift, Interest Waiver & ECA — Smart Moves for Investors — Sri Lanka has revised its capital gains tax rates, granted generous enhanced capital allowances, and introduced interest waivers — here's how investors can position themselves.
• Navigating South Korea’s New Digital Asset Tax Rules: What Residents & Non-Residents Need to Know — From January 1, 2027, South Korea introduces major changes to how digital assets are taxed—whether you're a resident or non-resident, the time is now to plan.
• CRS & CARF Reporting Tightens for Expatriates under Japan’s FY2026 Regime — In 2026 Japan strengthened its automatic information exchange for non-resident financial and crypto transactions—understand your obligations under CRS and CARF to avoid penalties.
• Navigating China’s New Offshore Trust Rules: What Wealth Holders Need to Know — China’s 2026 rules on offshore trusts impose new tax obligations for residents. This article breaks down what qualifies as an offshore trust, when taxes are due, and how to stay compliant.
• What the New Japan-Philippines Tax Treaty Means for Expats and Businesses — A new treaty between Japan and the Philippines updates business profit taxation, investment income, and anti-abuse rules — here’s how it impacts expats and cross-border entities.
• Effective Tax Planning for the Global Minimum Tax Era — With the rollout of global minimum taxation (especially in the EU under Pillar Two), strategic planning is essential—multinational groups must align structure and finance to avoid unintended tax burdens.
• Entity Setup in Turkey: Choosing the Right Legal Form & Tax Regime — Starting a business in Turkey? Learn about legal structures, tax rates (corporate, VAT, withholding), and optimal setups for foreign-owned entities.
• Entity Setup Strategies in Zero-Tax Jurisdictions: Cayman & BVI Best Practices — Choosing the right entity structure in Cayman or BVI can unlock benefits—but structuring improperly risks losing liability protection, tax treaty access, or complicating regulation compliance.
• Compliance Essentials for U.S. Citizens in Cayman, BVI and Other Zero-Tax Caribbean Jurisdictions — Even in jurisdictions with no income tax, U.S. citizens and residents face federal tax and reporting obligations—including FATCA, FBAR, and income from foreign entities.
• Using the New IRRF Withholding on Dividends: What Brazil’s Businesses Need to Know — With the 2026 changes under Lei 15.270, companies must now withhold IRRF on dividend and profit distributions exceeding set thresholds—this article guides through compliance, calculation, and practical steps.
• Compliance Challenges & Best Practices for EU Digital Nomads Under New VAT and Administrative Cooperation Rules — Digital nomads and cross-border freelancers need to navigate evolving VAT rules, DAC directives, and Substance requirements under Pillar Two to avoid costly disputes. This article lays out the practical steps.
• EU’s New Tax Simplification Package: What Global Entities Should Know — The European Commission’s June 2026 simplification package presents sweeping changes affecting withholding taxes, cross-border reorganisations, and reporting burdens—vital for foreign investors and multinationals.
• Compliance Essentials for Digital Nomads in Taiwan: What’s Changed in Taiwan’s Tax Landscape in August 2026 — Taiwan has recently introduced key tax changes affecting nonresidents and those with passive income—this article helps digital nomads stay compliant, avoid surprises, and take advantage of new provisions.