Research and insights

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

Page 36 of 349 · 6976 published records

• Navigating UAE’s New Pillar Two Information Return: What Multinationals Need to Know — Multinational entities in the UAE must understand Pillar Two Information Return requirements under Ministerial Decision No. 133 of 2026—and what this means for their compliance and tax planning.
• Compliance Tips for Filing in India under the New Income-tax Rules, 2026 — India’s Income-tax Rules, 2026 introduce new forms, processing changes for search/requisition cases, and rollback of exempt TDS titles—getting compliant on each front is now more complex.
• Digital Nomads & Cross-Border Income: Tax Planning in South Asia — For remote workers and digital nomads in South Asia, understanding residency, DTAA treaties, and foreign asset reporting can make the difference between tax optimization and surprise liabilities.
• Entity Setup in India: Navigating Non-Profit Registration and Approval Under the Income-tax Act, 2025 — For NGOs and charitable trusts registering in India, the process under Sections 332 & 354 now demands strict compliance—and offers lasting benefits when done correctly.
• Taiwan’s Rule Change on Holding Periods for Inherited Property Sales – What You Should Know — Taiwan has expanded the rules for property sales inherited via successive inheritances—this could affect how gains are taxed and whether you qualify for owner-occupied exemptions.
• How Hong Kong’s Preferential Tax Regime for Carried Interest May Affect Fund Managers — Hong Kong is expanding its carried interest tax concessions under a new bill—find out who benefits, what qualifies, and how you can act now.
• Optimizing Tax for Foreign Specialists in Taiwan: What's New & How to Benefit — Taiwan’s new regulations expand rebates and exemptions for “foreign specialist professionals”—learn whether your role qualifies and what steps to take.
• South Korea Agriculture & Fisheries Tax Reforms: Extended Benefits for Small Producers and Blue Economy — Federal tax breaks for fishing firms and farm-based cooperatives have been extended and made permanent under Korea’s 2026 tax reform proposals — good news for rural HNWIs setting up agribusiness or fisheries entities.
• International Citizens and Crypto: South Korea’s Reporting Regime for Foreign Assets — Korea’s new rules on overseas financial accounts and crypto assets mean high transparency — learn who must report, what counts, and what penalties apply.
• Crypto Taxation in South Korea: What the New Rules Mean for Residents and Expats — As of **January 1, 2027**, South Korea will start taxing gains from cryptocurrency transfers and lending — here’s how the rules work now, and what to do to stay compliant.
• Digital Nomads & Exit-Bound Expats: Navigating Japan’s Departure Tax, Exit Filing, and Foreign Assets Rules — For those leaving Japan—whether digital nomads, expired permit holders, or long-term travellers—Japan’s exit tax, foreign asset declarations, and filing obligations are more complex than many anticipate.
• Compliance Update: Japan’s Move to System-wide Digital Notifications via e-Tax — Japan is expanding the scope of notices delivered electronically via e-Tax, enabling unified consent and streamlining tax compliance obligations—what all taxpayers need to know now.
• What Japan’s Tax Reform Means for High Earners: New Rates, Lower Thresholds, Global Updates — Japan’s 2026 fiscal tax reform tightens the top income bracket, raises rates to 30% for certain high earners, and strengthens global tax rules—here’s what individuals and corporations need to know.
• Entity Setup in Indonesia: Leveraging Power of PMK No. 44/2026 for Proxy Agents — Indonesia has broadened rules on who can act as tax proxy under PMK 44/2026—this article maps out use cases, legal risks, and practical guidance for firms setting up in Indonesia.
• Singapore’s InvoiceNow Mandate & e-Invoicing Roll-Out: What Businesses Need to Prepare For — Singapore’s IRAS will phase in mandatory adoption of InvoiceNow starting April 2028. This article details steps, challenges and compliance for businesses ahead of the transition.
• Maximizing Singapore’s CIT Rebate and Cash Grant in YA 2026 — Singapore’s Budget 2026 introduced enhanced corporate income tax rebates to support businesses—this guide breaks down eligibility, calculation examples, and planning tips to make the most of them.
• Compliance Spotlight: Beneficial Ownership & Economic Substance in the BVI & Cayman — New requirements for beneficial ownership transparency and economic substance in leading zero-tax jurisdictions: navigating filings, inspections and enforcement risks.
• Digital Nomads and Tax Residency in the Caribbean: What You Need to Know — Understanding how digital nomads can legally benefit from low-tax jurisdictions in the Caribbean without falling afoul of residency, source, and substance rules.
• Entity Setup Best Practices in the Caribbean: Choosing the Right Jurisdiction — A clear guide to selecting the best Caribbean jurisdiction for entity formation, balancing zero/territorial tax benefits, substance requirements, and regulatory compliance.
• Strengthening Compliance: Benefit Fiscal Monitoring & ITR Updates in 2026 Brazil — Recent Receita Federal moves tighten up fiscal benefits oversight and ITR requirements—discover what companies and rural owners must do immediately to stay compliant.