Research and insights

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

Page 34 of 349 · 6976 published records

• Tax Planning in Japan: Making the Most of the 2026 Reform’s Basic Exemption and Defense Tax — Japan’s FY2026 tax reform brings key changes to basic exemptions, deductions, and introduces a new Defense Special Income Tax — critical adjustments for high earners and middle-income households.
• Digital Marketplaces as Tax Collectors: Indonesia’s Shift for E-Commerce Sellers — As of August 1, 2026, Indonesia mandates top e-commerce platforms to withhold income tax for sellers—this article shows how this changes obligations for online sellers and how to stay compliant.
• Indonesia’s UMKM Tax Reform (PP 20/2026): What Micro and Small Businesses Must Do Now — With the implementation of PP 20/2026, Indonesia’s final income tax rate for eligible UMKM now permanently set at 0.5%, though stricter criteria apply—businesses should act now to align and avoid losing access.
• How Singapore’s Enhanced CIT Rebate Supports Companies During Economic Turbulence — Singapore introduced enhanced corporate tax rebates and grants for YA 2026 to help companies manage cost pressures—this article breaks down eligibility, how to access the rebate, and what it means for cash flow planning.
• Entity Setup Strategy in the BVI: New Beneficial Ownership Rules & Fee Structure Changes — Key updates to BVI’s BO Regulations from end-2025 bring changes in registration exemptions, enforcement, and fee schedule—essential for anyone forming entities there.
• Changing Information Return Thresholds for Puerto Rico: What Employers Must Know in 2024–2027 — New instructions replace Form W-2PR/499R-2 thresholds and deadlines, aligning Puerto Rico paperwork with U.S. federal rules. Employers need to act now to stay compliant.
• Leveraging IRS’s Automatic Exemption from Penalty (AEP): A Smart Move for Caribbean-based Taxpayers — IRS’s new AEP program, effective summer 2026, offers automatic relief for eligible taxpayers—no more waiting for First-Time Abate requests. Here’s how it applies to residents in Puerto Rico or U.S. territories.
• Digital nomads & freelancers: navigating CBS, IBS and CNPJ obligations in the Brazil consumption reform — Reforma Tributária sobre o Consumo traz mudanças para pessoas físicas que prestam serviços ou trabalham remotamente — entenda quando precisam se registrar no CNPJ ou emitir documentos fiscais.
• Compliance pela nova Instrução Normativa RFB nº 2.341: como garantir benefícios fiscais sem riscos — A Instrução Normativa RFB nº 2.341/2026 aprimora os controles para fruição de benefícios fiscais para pessoas jurídicas — entenda os requisitos, o período de adaptação e como evitar penalidades.
• Navigating the Simples Nacional, IBS & CBS Choices: Strategic Planning for Small Businesses in Brazil — Simples Nacional se prepara para incorporar os novos tributos do Consumo (IBS e CBS) em 2027 — veja como micro e pequenas empresas devem se posicionar até 30 de setembro de 2026.
• Cumpliendo con impuestos en Argentina: fechas clave para septiembre 2026 — Conoce los vencimientos más importantes en Argentina para septiembre 2026 y cómo evitar sanciones por incumplimiento en las obligaciones fiscales.
• Implementando estrategias fiscales en Latinoamérica: cómo benefician el interés presunto y la inflación — Una nueva reglamentación en Colombia modifica las reglas sobre interés presunto y componente inflacionario, abriendo espacio para planificación fiscal estratégica.
• Cómo los creadores de contenido digital deben prepararse para la nueva DJ N°1965 en Chile — Chile ha introducido la nueva Declaración Jurada Nº1965, obligatoria desde la Operación Renta 2027 para influencers y generadores de contenido digital; te explicamos quiénes la deben presentar y cómo cumplir correctamente.
• Entity Setup in Light of Pillar Two and ATAD Simplification Proposals — With forthcoming harmonisation of ATAD rules and clearer Pillar Two integration, setting up entities in the EU merits renewed strategic design to balance compliance, tax efficiency, and substance.
• Tax Simplification Omnibus & DAC Recast: Strategies for Tax Planning in the EU — The EU’s June 2026 Tax Simplification Package proposes sweeping changes—from abolishing withholding taxes to enhancing Pillar Two coherence—that promise planning opportunities for MNEs and SMEs alike.
• Navigating CBAM for Businesses and Digital Nomads: What to Know from September 2026 — With new CBAM verification guidance and Registry access from 1 September 2026, businesses and non-EU installers need to prepare for compliance under the EU’s Carbon Border Adjustment Mechanism.
• Structuring Entities Globally in Light of VAT-in-the-Digital-Age and EU Package Reforms — The EU’s ViDA package and simplification proposals are reshaping indirect tax burdens for digital services and cross-border businesses. Here's how to plan entity structure accordingly.
• Navigating Digital Nomad Tax Risks: What Remote Workers Should Know in 2026 — As remote work becomes ubiquitous, digital nomads face complex cross-border tax and compliance challenges—this article clarifies what to watch and how to stay compliant.
• Maximizing the Global Minimum Tax (GMT): A Guide for Multinational Groups — With jurisdictions aligning under GMT rules, this article helps global enterprises understand compliance obligations and strategic opportunities under the new regime.
• Car Deductions Decoded: Making the Most of the 91¢/km Rate — With the 91 cents per kilometre deduction rate for 2026-27 now active, it’s time to plan carefully to maximise your deductions if you drive for work and aren’t reimbursed.