Research and insights

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

Page 48 of 350 · 6983 published records

• Planning for UAE Pillar Two Reporting: What Multinationals Need to Do Now — With the UAE’s recent introduction of explicit Pillar Two reporting requirements under its Top-Up Tax regime, multinationals need to understand which entities are in scope, timing, and data obligations to avoid penalties.
• Entity Setup Across South Asia: Choosing Between Public, Private, and Offshore Entities — How to structure your entity in India, Pakistan, Bangladesh or Sri Lanka to balance regulatory burden, cross-border trade, and tax efficiency.
• FAST-DS 2026 (India): A One-Time Scheme to Disclose Undisclosed Foreign Assets — India has introduced the Foreign Assets of Small Taxpayers Disclosure Scheme 2026 (FAST-DS), offering a narrow window for compliance without severe penalties.
• Case Study: How Foreign Investors Should Evaluate Offshore Trusts & CFC Risks Under China’s IIT — China’s enforcement of offshore trusts and CFC rules under Individual Income Tax (IIT) is accelerating. This case study shows key areas foreign high-net-worth individuals should watch, with examples illustrating IIT compliance and reporting pitfalls.
• How the New Battery Consumption Tax Regime Impacts Clean-Tech Businesses & Exporters — From September 2026, battery products in China face sweeping changes in consumption tax rates and exemptions. This article breaks down the tiered schedule, compliance steps, and export-friendly exemptions businesses need to plan around.
• Navigating VAT: Understanding the New "Non-Taxable Transaction" Rules from VAT Law Reform — China’s *VAT Law* has introduced new clarifications defining “non-taxable transactions” with key impact on input tax deduction — here’s what taxpayers and businesses need to know from September 1, 2026.
• Entity Setup & DTA Strategy: Taiwan-Singapore Renewed Income Tax Agreement (Effective Jan 1, 2027) — Explore Taiwan’s updated double taxation treaty with Singapore—lower withholding rates, PE thresholds, transition rules—and how to structure entities & contracts ahead of 2027.
• Maximizing Hong Kong’s Preferential Tax Regime for Carried Interest in 2025/26 — Discover how the 2026 Bill reshapes carried interest taxation in Hong Kong—and whether you, your fund, or family office can benefit from these enhancements.
• Compliance Alert: Simplifying Payroll Reporting and EITC Boosts for Low-Income Korean Workers in 2026 — New government proposals aim to ease burdens on small employers and expand worker support via higher EITC—find out what changes are pending, who benefits, and next steps.
• Exit Tax (국외전출세) for Korean High Net-Worth Individuals: What Triggers It & How to Prepare — If you are a major shareholder planning to relocate abroad, Korea’s exit tax on unrealized gains of domestic stocks becomes relevant. Know the tests, report deadlines, and planning options.
• Understanding Korea’s Crypto Tax Regime from Jan 2027: Opportunities & Pitfalls — South Korea is implementing a separated taxation system for virtual asset income starting January 1, 2027. Here’s what every investor—from occasional trader to institutional holder—must know now to plan ahead.
• Structuring Your Business: How BEPS & Foreign Subsidiary Rules Shift in Japan’s 2026 Entity Landscape — Japan’s FY2026 changes bring in stronger BEPS measures and stricter foreign subsidiary rules—critical for multinationals and startups choosing Japan as a hub.
• How Japan’s Exit Tax & Foreign Income Credit Rule Impact Digital Nomads — Recent FY2026 reforms introduced stronger exit tax measures and clarified foreign income credits, changing what digital nomads working in Japan need to know.
• Maximizing Benefits from Japan’s New Commuting Allowance Rules — Recent changes to Japan’s commuting allowance non-taxable limits open opportunities for salaried expats and employees. Here’s how to make the most of them.
• Case Study: UMKM Final Income Tax Reform in Indonesia under PP 20/2026 — How PP 20/2026 changed Indonesia’s UMKM taxation—balancing ease, fairness, and preventing abuse.
• Tax Planning for ASEAN Digital Nomads: Navigating Moves Between Malaysia, Indonesia & Singapore — Tips for digital nomads to optimize tax when working in Malaysia, Indonesia or Singapore by structuring residency, contracts and income streams smartly.
• Entity Setup in Indonesia: Leveraging Tax Architecture in Digital Commerce — How Indonesia’s new tax withholding by marketplaces reshapes entity setup for online merchants and how startups can adapt.
• Tax Planning for Digital Nomads in Puerto Rico: Navigating Incentives & U.S. Source Exposure — Puerto Rico offers attractive lifestyle and tax incentives — but digital nomads must plan carefully to leverage local incentives while managing U.S. federal tax source rules and IRS reporting duties.
• Compliance Essentials for U.S. Territory Employers: New Withholding, W-2 Forms & Reporting Changes — Recent changes to U.S. employer reporting rules impact withholding thresholds, W-2 form boxes, and tip/overtime deductions — crucial for businesses in U.S. Virgin Islands and Puerto Rico.
• Entity Setup Strategies for Territorial Caribbean Jurisdictions Using U.S. Possessions — How structuring entities in zero-tax Caribbean territories or U.S. possessions can offer compliance benefits, establish bona fide status, and optimize withholding tax exposure.