Research and insights

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

Page 38 of 349 · 6976 published records

• Hong Kong’s Tax Compliance: Deadline Extensions & Electronic Filing Enhancements 2026 Cases — As deadlines shift and digital platforms evolve in HK, here’s what individuals and businesses must do now to stay compliant and avoid penalties.
• Navigating Taiwan’s VAT Treatment for Virtual Assets & Stablecoins after 3 Sept 2026 Ruling — Taiwan’s tax authority has clarified that sales of virtual assets and stablecoins under the new Virtual Assets Service Act are exempt from business tax—here’s what digital nomads & crypto-entrepreneurs need to know.
• Navigating HK’s Preferential Tax Regime for Carried Interest: A Practical Guide — With the 2026 Bill making major changes to tax treatment of carried interest and funds in HK, this article unpacks eligibility, examples, and strategies to leverage the incentives.
• Digital Nomad Insights: Can Remote Workers & Freelancers Live Tax-Efficiently in Korea? — Remote working from Korea? Understanding personal income tax, visa status, and digital nomad-friendly provisions is crucial for maximizing take-home income.
• Compliance Update: Managing Overseas Assets & Reporting in Korea — South Korean residents and corporations must comply with reporting requirements for overseas assets—recent data reveals potential risks and enforcement actions are increasing.
• Tax Planning for High Net-Worth Individuals: Preparing for Exit & Transmission in South Korea — Navigating exit tax, inheritance, and overseas relocation for HNWIs in South Korea demands strategic foresight—especially with evolving rules around unrealized gains and overseas assets.
• Staying Compliant with Japan’s Global Minimum Tax and Foreign Entity Rules — Japan’s FY2026 tax reform brings substantive changes for multinational corporations and foreign entities — driven by new global minimum tax rules and tightening of controlled foreign companies regulations.
• Non-cash Benefits: Maximizing Meals & Commuting Allowances Under Japan’s 2026 Tax Rules — New changes to Japan’s non-cash benefit rules present planning opportunities — especially for meals and commuting allowances. Employers and employees alike must carefully adjust policies starting April 1, 2026.
• Navigating Indonesia’s Marketplace Withholding Rule for Online Merchants — Indonesia has introduced automatic tax collection via marketplaces for domestic online sellers — a shift affecting compliance, income sourcing, and transaction documentation from August 1, 2026.
• Singapore’s 2026 Tax Reliefs: Corporate Rebate Enhancements & New GST Guidelines — Key reliefs for companies in Singapore include an enhanced Corporate Income Tax rebate and tightened GST technical-clarification rules, essential for businesses planning their tax strategy.
• Compliance Checklist: Staying Ahead in Cayman Island’s Financial Services Amid New Rules — A practical compliance checklist for financial services entities in Cayman following the upcoming rules on sanctions, AML and effective compliance, effective 18 September 2026.
• Entity Setup in the British Virgin Islands: Compliance & Governance in 2026 — A detailed guide to setting up entities in the BVI while meeting recent beneficial ownership, AML, and regulatory updates through practical steps and insights.
• How Bermuda’s Zero-Tax Status Shapes Digital Nomad Strategies in 2026 — Discover actionable tax strategies for digital nomads considering Bermuda—a zero-income-tax jurisdiction—and how recent enforcement shifts across the Caribbean may affect your planning.
• Digital Nomad Guide: Tax Residency & Income Sourcing Rules in Post-Reform Brazil — For digital nomads in Brazil, recent tax reforms bring new considerations on residency, source of income, and how CBS/IBS affect remote earnings—know what you need before moving.
• Compliance Checklist for Brazil’s IRS in Light of CBS/IBS and CNPJ Changes — With Brazil’s tax reform overhauling CBS, IBS, document issuance, and CNPJ rules, noncompliance risks have never been higher—these steps will help you stay compliant.
• How Brazil’s New Simples Nacional Rules Change Revenue Recognition and Tax Planning — Simples Nacional is evolving under Brazil’s Consumption Tax Reform—understand how revenue recognition, regime options, and IBM/CBS integration will affect small businesses as of 2027.
• Entity Setup: Choosing the Right Legal Structure for Latin America Operations — Selecting the most advantageous corporate structure in Latin America determines tax burden, ease of compliance, and exposure—this article guides you through key country comparisons and tips for proper setup.
• Compliance Checklist: How Latin American Businesses Can Stay Ahead of Electronic Invoicing Rules — Failing electronic invoicing compliance can lead to significant fines in Latin America—here’s a country-by-country guide to recent changes and what businesses must do now.
• How Digital Nomads Can Navigate Latin America’s Residency and Tax Regimes in 2026 — Digital nomads in Latin America face unique challenges around residency, taxation, and digital income—this article unpacks what you need to know to stay compliant and efficient in 2026.
• Digital Nomads in the EU: Tax Residency, Remote Income & Reliefs — With remote work rising, digital nomads in the EU/EEA must navigate residency rules, social security, and VAT/source tax traps—this article offers actionable planning advice.