Research and insights

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

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• Staying on the Right Side: Key Compliance Changes Africa’s Tax Authorities Implemented Recently — Africa’s tax authorities are rolling out new compliance rules affecting trusts, third-party data, VAT scope, and import tariffs—here’s what you need to know to avoid penalties.
• Maximizing Tax Efficiency: Advanced Planning Strategies for Freelancers in Africa — Freelancers and remote workers across Africa can significantly reduce tax liabilities through smart planning—this article explains how to use legal status, deductions, treaties, and digital tools to optimize your tax strategy.
• Maximizing Deductions Under the New 3-NDFL Form in Russia — The updated 3-NDFL income tax return form (effective September 1, 2026) adds new lines for deductions for long-term savings and life insurance contributions—key for tax-savvy residents planning ahead.
• Digital Access & Remote Tax Dispute Participation: A New Era for Russian Taxpayers — From September 1, 2026, Russian taxpayers can participate in tax audit processes remotely via video-conference and submit objections electronically, boosting transparency and accessibility.
• Russia’s September 2026 Tax Deadlines: What Employers Need to Know — New rules effective September 1, 2026, give employers in Russia the option to submit advance notifications for personal income tax and social insurance contributions, simplifying payroll compliance for predictable wage structures.
• Navigating Social Security Changes in North Macedonia: Entity Setup & Payroll Adjustments — From July 2026 North Macedonia introduced new contribution rates for social insurance that impact employers and entities. Here’s a detailed guide for businesses setting up operations, existing employers, and freelancers.
• Scholarships & Income Tax in Ukraine: What VATP & Military Levy Changes Mean for Students — As of September 2026, Ukraine’s rules around the taxation of enterprise-paid scholarships have clear limits. Here’s how students, schools, and businesses should navigate these income tax and military levy changes.
• Ukraine’s CRS Upgrade: What Financial & Digital Nomad Professionals Need to Know — Ukraine has officially adopted the updated Common Reporting Standard (CRS) from 2027. Here’s what digital nomads, financial institutions, and tax planners should prepare for – and how it may impact cross-border compliance.
• Preparing for UAE’s Pillar Two Filing Requirement: What Multinationals Must Know — The UAE’s new requirements under Ministerial Decision No. 133 of 2026 impose Pillar Two Information Return obligations – here’s how multinational businesses should prepare.
• Leveraging UAE’s Small Business Relief Extension for Tax Planning — Entrepreneurs and small businesses in UAE can take advantage of the extended Small Business Relief until end-2029 — here’s how to plan to maximize benefits.
• How UAE’s Recent VAT Regulation Amendments Impact Your Business — Under Cabinet Decision No. 149 of 2026, the UAE has recently amended its VAT Executive Regulation — here’s what businesses must know to stay compliant and gain competitive advantage.
• Entity Structures & Residency: Choosing Pakistan or Bangladesh for Regional HQ — Comparing Pakistan and Bangladesh entity setup, tax treaties, and residency rules for multinational firms looking to establish South Asian regional headquarters.
• How India’s FADS 2026 Affects South Asian Temporary Residents & Diaspora Planning — The Foreign Assets of Small Taxpayers Disclosure Scheme (FADS 2026) in India is more than a compliance filing—it offers a chance for diaspora and temporary residents to regularize foreign assets and income without penalties.
• What Digital Nomads & Expats Need to Know: Offshore Trusts & Chinese IIT Since 2026 — China’s updated IIT rules redefine how residents with offshore trusts or foreign-sited assets are taxed—increasing reporting obligations and including trust income in Chinese IIT base.
• Structuring M&A in China: Optimizing via the New Special Tax-Treatment Rules — New rules now allow greater flexibility for enterprises in structuring mergers and splits while benefiting from special income-tax treatment if certain consistency and ownership thresholds are met.
• What Foreign Individuals Must Know: New IIT Rules for Dividend & Share Transfers — Recent updates impacting foreign individuals receiving dividends from Chinese-invested businesses or transferring restricted shares—big changes in tax treatment and compliance.
• Case Study: How a Family in Taiwan Gains from Recent Child-Related Income Tax Reforms — Recent reforms in Taiwan’s Income Tax Act increase exemptions for minor children and expand deductions for families—this case study shows how a typical dual income family can benefit nearly NT$20,000 annually.
• Entity Setup Checklist: Hong Kong Corporate Treasury Centres & Taiwan Controlled Foreign Company Rules — Constructing an entity in HK or Taiwan? Understand how HK is consulting on enhancements to its corporate treasury centre concessions while Taiwan’s CFC rules tighten reporting—both crucial for global entity structuring.
• Strategies for Digital Nomads Navigating Taiwan–Singapore Double Taxation Rules from 2027 — With Taiwan’s renewed Income Tax Agreement (ITA) with Singapore taking effect January 1, 2027, digital nomads and remote workers need to understand how withholding rates, PE thresholds and tax credit mechanisms have changed to plan their cross‐border income efficiently.
• Case Study: 중산층 1-주택자 Couple and the 종합부동산세 혜택 – How to Maximize Savings — A down-to-earth scenario showing how a married couple owning one home can benefit under the latest property tax exemption and special rules (종부세 합산배제 & 과세특례).