Research and insights

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

Page 46 of 350 · 6983 published records

• Planning for Japan’s FY2026 Tax Reform: Impacts on High Earners & Investors — Japan’s FY2026 reforms introduce steeper taxes for top income earners, expanded deductions for investors, and lifted thresholds for asset investment — what you need to know while planning wealth in 2026-27.
• Japan’s Digital Filing Overhaul: What Changes for e-Tax & Paper Forms — From September 24, 2026, Japan introduces sweeping e-Tax system and paper form changes — here’s what digital nomads, small businesses, and expats need to know now.
• Singapore’s Economic Substance under Section 10L: Key Advance Rulings You Should Know — IRAS has clarified how companies meet economic substance under Section 10L—crucial for entities classified as "excluded entities"—in recent advance rulings.
• Malaysia Expands Digital Filing Requirements with MITRS for Diverse Entity Types — Malaysian taxpayers, including trusts and REITs, must now submit required documents electronically via MITRS following the Tax Real-Owner-Income system implementation for the 2026 assessment year.
• Indonesia’s New UMKM Final Income Tax Policy under PP No.20/2026 Explained — Indonesia permanently sets final income tax (PPh Final) at 0.5% for eligible small businesses and emphasizes integrity by disallowing deductions for corruption-related costs.
• Compliance Checklist for Digital Nomads in the Bahamas & Bermuda — Living tax-free doesn’t mean compliance-free — nomads in the Bahamas or Bermuda must still navigate residence, earnings, and local registration requirements strategically.
• Zero-Tax Entity Setup in the Cayman Islands: What You Need to Know for 2026 — The Cayman Islands remain a prime destination for zero-corporate-income tax entities, but regulatory and compliance requirements are tightening — here’s how to set up and maintain with confidence.
• Navigating Puerto Rico’s Child Tax Credit Changes: Key Impacts for Bona Fide Residents — Recent changes mean bona fide residents of Puerto Rico no longer need three or more children to claim the Additional Child Tax Credit — this has major effects for many households.
• Digital Nomad Guide: Understanding IRPF & Cross-Border Taxation from Brazil in 2026 — For digital nomads residing in or earning income related to Brazil, here’s a breakdown of your IRPF obligations, residency status, and planning tools.
• Navigating Compliance with Brazil’s Reforma Tributária: CBS/IBS Obligations & Filing Deadlines — What Brazilian businesses and individuals need to know to stay compliant under the Reforma Tributária do Consumo, including urgent deadlines and key responsibilities.
• Maximizing Tax Planning Strategies under Brazil’s New CNPJ Alfanumérico System — How businesses can adapt their systems and leverage the shift to alphanumeric CNPJs for strategic advantages.
• Entity Setup Case Study: Choosing the Right Structure in Colombia Post-Decreto 898/2026 — After Colombia's Decreto 898/2026 changed the rules on presumed interest, setting up an entity requires a fresh look at company loans between shareholders or owners.
• Compliance Boost: Key Tax Return and Regulator Deadlines in Chile & Argentina — Staying compliant in Chile and Argentina means tracking upcoming deadlines for annual returns, tax tables, and benefit applications to avoid fines. Here's what you need through the rest of 2026.
• How to Set Up a Digital Nomad Tax Strategy in Latin America — Living as a digital nomad across LatAm? Learn how tax residency, reporting, treaty benefits and deductions can help you optimize your tax obligations across Mexico, Colombia, Chile, Peru and Argentina.
• Compliance Essentials: Navigating CRA Reporting Obligations from 11 September 2026 — Manufacturers of products with ‘digital elements’ must prepare for new reporting timelines under the EU’s Cyber Resilience Act beginning 11 September 2026—know what incidents to report, when, and how.
• How EU’s Tax Simplification Package Transforms Cross-Border Investment — The EU’s 24 June 2026 Tax Simplification Package promises sweeping reforms to the direct tax framework and reporting systems—especially for cross-border dividends, R&D investment, and multinational groups under DAC and ATAD.
• Digitising Taxes and Global Minimum Rate: Planning for a Changing International Tax Landscape — Discover how global trends like digital reporting, pillar two minimum taxation, and modernised VAT standards will affect expatriates, digital nomads, and multinational businesses—and how to plan ahead.
• Navigating the EU Carbon Border Adjustment Mechanism: Strategic Planning for Non-EU Exporters — The EU’s CBAM definitive period introduces deep changes for exporters outside the EU—understand requirements, deadlines, and practical steps to stay compliant and competitive.
• Strategic Planning to Benefit from the New GDP Adjustment for PAYG & GST — The GDP uplift factor rising to 5% changes instalment calculations under PAYG and GST—smart planning now protects cash flow and avoids surprises at lodgement.
• Navigating CRS Schema Version 3.0: Guide for Financial Institutions & Developers — The ATO’s adoption of CRS Schema Version 3.0 by Jan 2027 introduces new reporting standards for financial institutions—ensuring readiness now saves trouble later.