Research and insights

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

Page 32 of 349 · 6976 published records

• Compliance Essentials: Navigating Tax Changes and Digital Nomads in HK & Taiwan — Digital nomads and frequent cross-border workers face new reporting obligations and allowance adjustments; staying compliant means anticipating these tax traps.
• HK & Taiwan: Tax Policy Updates and What They Mean for Your Tax Planning — Recent revisions in Hong Kong and Taiwan tax regimes affect allowances, ADTA treaties, and deductions – important for individuals, parents, and cross-border entities.
• Setting Up an Entity or Structure for Digital Nomads in South Korea — Digital nomads and remote workers considering Korea as a base need to choose the right entity setup to balance flexibility, tax exposure and compliance burden.
• Ensuring Compliance: Overseas Financial Asset Disclosures and Penalties — South Korea’s tax authorities are tightening rules on overseas financial/crypto asset disclosures and increasing penalties — here's what residents and entities must know to avoid severe infractions.
• Practical Tax Planning for Crypto Gains in South Korea Before 2027 — With the new crypto tax regime kicking in from January 1, 2027, South Korea residents and non-residents need to plan now to manage gains, costs, and compliance burdens effectively.
• Digital Nomads and the ‘Exit’ Scenario: Tax Residency, Exit Tax & Japan’s Worldwide Income Rules — If you’re a digital nomad moving in and out of Japan, or planning to exit, recent legal definitions and exit tax rules mean your timing of departure—and income recognition—can make a big difference.
• Compliance Essentials for Platform Operators: Consumption Tax Changes for Cross-Border Digital Services — Japan’s upcoming reforms overhaul taxation rules for cross-border e-commerce and platform services—platform operators, both domestic and foreign, must take urgent compliance action.
• Tax Planning for High Earners: Japan’s New Rate Brackets and Extreme High-Income Measures — Recent reforms in Japan tighten tax obligations for the very high-income bracket, introducing steeper rates and lowering exemption thresholds—making proactive planning more crucial than ever.
• Entity Setup in Indonesia: Understanding PER-8/PJ/2026 and Strategic Implications for Businesses — Indonesia’s newly issued regulation PER-8/PJ/2026 changes rules on tax payment, remittances and refunds under the new tax administration system—key for foreign investors and local firms to align their entity structure and cash flows.
• Singapore’s New Digital Compliance: CRS, CARF & ASGD ID – What Businesses and Individuals Need to Know — From 2027, stringent new rules on global financial transparency, crypto-asset reporting, and estate/trust identifiers are rolling out in Singapore. Understand what these changes mean for planning, compliance and tax risk mitigation.
• Tax Planning for Digital Nomads in Puerto Rico: Leveraging Act 60 Incentives — How digital nomads can use Puerto Rico’s Act 60 incentives, including individual investor tax benefits, while managing U.S. filings and residency.
• Tax Compliance for Bona Fide Residents of Puerto Rico: U.S. Federal and Puerto Rico Interactions — Demystifying tax filing obligations for bona fide residents of Puerto Rico—what income is taxed where, how credits and deductions work, and key compliance tips.
• Entity Setup in Zero-Tax Caribbean Jurisdictions: Choosing Between BVI, Cayman & Bahamas — Explore how to select the best Caribbean jurisdiction for your entity—understanding incorporation, substance, and regulatory compliance in the Bahamas, BVI & Cayman Islands.
• Como as mudanças no IRPF alteram a tributação de altas rendas e lucros/dividendos — A Lei 15.270/2025 redefiniu isenções, alíquotas e introduziu tributação mínima para altas rendas — veja quem ganha o quê, quando começa e como se planejar.
• Simples Nacional em 2027: como decidir entre regimes (puro vs híbrido) — Com a Reforma Tributária do Consumo, micro e pequenas empresas devem optar entre manter IBS e CBS no Simples ou recolhê-los fora — entenda prazos, vantagens e armadilhas.
• Digital Nomads & Remote Work: Tax Strategies in Chile After the New DJ 1965 Rule — With Chile’s SII introducing DJ 1965, digital nomads or remote content creators with residence in Chile now face new tax reporting. Here's how to navigate the system.
• New DJ 1965 in Chile: Obligations for Digital Content Creators Effective 2027 — Chile’s SII has introduced Declaración Jurada Nº 1965, imposing annual reporting on digital content creators and platform providers with residence or domicile in Chile, starting Renta 2027.
• Entity Setup Case Study: How Finland’s Tax Changes Reshape Cross-Border Business Strategy — Finland’s General Government Plan for 2026-2029 includes tax adjustments affecting earned income deductions, corporate tax rates and incentives for climate-friendly investment—vital for structured entities.
• Compliance Overhaul: What the DAC Recast Proposal Means for EU Businesses — The EU’s DAC Recast proposal introduces sweeping changes to administrative cooperation that will demand new processes for reporting, deadlines, and TIN verification.
• Digital Nomads and Pillar 2: What Remote Workers Should Know in the EU — As Pillar 2’s global minimum tax takes effect, digital nomads must understand how it interacts with residency, double taxation, and income sourcing.