Research and insights

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

Page 41 of 350 · 6983 published records

• Tax Planning for High-Net-Worth Individuals Considering the Exit Tax in South Korea — Navigating exit tax obligations can be daunting for high-net-worth individuals (HNWIs) — this article delivers key planning strategies to minimize tax exposure when moving abroad.
• Entity Setup in Japan: Choosing Between Godo Kaisha, Kabushiki Kaisha, or Branch Office — Setting up a business entity in Japan involves choosing between types with unique tax, reporting, and incorporation rules—this guide helps foreign founders choose the right form.
• Ensuring Compliance for Digital Nomads in Japan: Residency, Exit Taxes, and Reporting — Digital nomads and remote workers need to be aware of Japanese rules on residency, exit tax, and foreign income reporting—the recent guidance clarifies obligations and offers tips to avoid penalties.
• Navigating Japan’s Recent Income Tax Reforms: What's New for Expats and Residents — Recent changes to Japan's individual income tax system, including base deduction increases and spouse/family exemption updates, have significant implications for both expatriates and Japanese residents—learn how to optimize your tax position now.
• Maximizing Singapore’s CIT Rebate and SME Cash Grant in 2026 — With Singapore maintaining generous corporate income tax rebates and introducing a new SME Cash Grant for eligible businesses in 2026, taxpayers can significantly reduce their effective tax liability—learn how.
• Malaysia’s MITRS Expansion for Assessment Year 2026: What SMEs, Trusts & REITs Must Do — Malaysia is expanding its tax reporting obligations under the MITRS system to include trusts, REITs, cooperatives, and others for assessment year 2026—here’s how that will affect your entity compliance and filing.
• Leveraging Singapore’s New CARF Regulations: What Businesses and Nomads Must Know — Singapore’s Crypto-Asset Reporting Framework regulations enacted August 2026 introduce new reporting obligations that will affect service providers and foreign asset holders—understand the requirements and plan ahead.
• Entity Setup and Compliance Case Study: BVI Corporate Structures Post-2025 Reforms — After BVI’s 2025 beneficial ownership reforms, setting up and maintaining an entity comes with substance requirements, disclosure, and compliance challenges—here’s how to manage them.
• Smart Tax Moves for Caribbean-Based Digital Nomads in 2026 — Explore how digital nomads in zero-tax and territorial Caribbean jurisdictions can optimize their tax posture, avoid pitfalls, and make smart entity decisions.
• Entity Setup Essentials: Preparing for the Alphanumeric CNPJ Roll-Out — Brazil is shifting its CNPJ system to alphanumeric format—if you're forming a new entity, or maintaining systems, these setup steps are critical to seamless compliance.
• Compliance Guide: Staying Current with the New Rules for Tax Incentives and Benefits in Brazil — With the introduction of IN RFB nº 2.341/2026, Brazil firms must adjust to new compliance obligations to maintain their fiscal benefits—this guide outlines what changed and how to stay compliant.
• How the New Simples Nacional Deadlines Impact Tax Planning for Small Businesses in Brazil — Recent changes shifting the Simples Nacional option window to September—alongside the incorporation of IBS and CBS—are reshaping planning timelines for micro and small businesses.
• Reglamentación de la inflación y el interés presunto en Colombia: lo que debes saber — Colombia ha reglamentado normas clave sobre interés presunto e inflación que impactan la base gravable - descubre cómo proteger tus utilidades.
• Key Tax Changes in Peru’s SIRE: Avoiding Sanctions by Year-End — SUNAT’s recent resolution gives taxpayers breathing room to comply with the SIRE electronic records without penalties through early 2027—here’s what that means for your business.
• Entity Setup in the EU: Choosing the Right Structure Amidst ATAD and Pillar Two Rules — With ATAD and Peak-tax rules under Pillar Two now fully active, setting up an entity in the EU requires strategic choices to balance compliance, flexibility, and tax efficiency—this guide walks you through the comparisons.
• How Digital Nomads Should Leverage EU VAT & Energy Taxation Reforms — EU proposals to revamp VAT in the Digital Age and the Energy Taxation Directive open up new planning horizons for digital nomads—especially those working cross-border in renewables, green tech and remote locations.
• Navigating the Upcoming EU Tax Simplification Package: What Businesses Need to Do Now — The EU has proposed sweeping changes through its Tax Simplification Package—including the Direct Taxation Omnibus and DAC Recast—that will reshape cross-border compliance and reporting. Here's how businesses can prepare.
• Compliance Reloaded: Staying Ahead of EU DAC Reporting Changes — As EU's DAC recast reforms move forward, businesses operating cross-border must adapt how information is reported to avoid penalties and make use of streamlined requirements.
• Tax Planning Strategies for Global Digital Nomads: Navigating Residency and Permanent Establishment — Understand how recent tax reforms and double tax agreements can impact nomads on digital visas, and how to optimize tax home, income sourcing, and entity use.
• 2026-27 Australian Tax Compliance Spotlight: Taskforce Funding & TPB Reforms — Recent Australian tax compliance changes include extended funding for the Tax Avoidance Taskforce and new reforms to TPB sanctions and registration, affecting practitioners and large taxpayer transparency.