Research and insights

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

Page 51 of 350 · 6983 published records

• Optimizing Entity Setup for Chinese R&D-Intensive Firms: Leveraging Non-Monetary Asset Exchanges & IC/Industrial Mother-Machine Policy — China’s 2026–2028 tax rules offer new avenues for R&D-focused firms—especially in integrated circuits (IC) and industrial mother-machine sectors—to achieve more favorable corporate income tax (CIT) outcomes via non-monetary asset exchanges.
• Taiwan’s Provisional Tax Filing for Profit-Seeking Enterprises: Best Practices for September — With Taiwan’s provisional income tax filing period for profit-seeking enterprises opening September 1-30, 2026, and the e-filing software available from August 15, this article helps entities prepare properly and avoid costly mistakes.
• Hong Kong’s New Regimes for Funds & Carried Interest: What Fund Managers Should Know — HK is expanding its preferential tax regime for carried interest under the 2026 Amendment Bill, covering more profit types and widening scope—this article untangles eligibility, timing, and compliance for fund managers.
• Taiwan’s New Child Allowance & Insurance Deduction Reforms: How to Take Advantage — In August 2026, Taiwan raised exemption amounts for dependents, allowed stacking of deductions for young children, and removed ceilings on insurance deductions—delivering relief for families. Here's how families can optimise filings.
• Starting a Business as a Foreign Entre­preneur in Korea: Key Entity Setup and Tax Compliance Questions — Foreign entrepreneurs considering establishing operations in Korea need to navigate entity structures, residency rules, and tax implications—this guide lays them out clearly.
• The Exit Tax in South Korea: How HNWIs Facing Relocation Should Plan — For high net worth individuals considering leaving South Korea, understanding “국외전출자 주식등 양도소득세” (exit tax) is crucial to avoid surprises—this article breaks it down with planning tips.
• Preparing for Korea’s Crypto Tax from January 1, 2027: What Digital Asset Holders Need to Know — South Korea’s crypto tax regime shifts into effect in 2027, imposing taxes on gains from trading and lending digital assets—here’s how to stay compliant and potentially reduce your taxable exposure.
• Structuring a Japanese Entity for Global R&D: Entity Setup & Strategic Tax Incentives — For companies investing in AI, biotech, or quantum technology, Japan’s new entity-level incentives under FY2026 offer powerful tools when structuring your operations intelligently.
• Compliance Guide for Digital Nomads and Expats Leaving Japan (Exit Tax and Reporting Obligations) — Whether you’re a digital nomad or planning to exit Japan permanently, several key rules—exit tax, agent notifications, and asset reporting—can deeply affect your tax liability.
• Maximizing Retirement and Investment Deductions in Japan under the FY2026 Reforms — The FY2026 Japanese tax reforms allow **higher deductions for baseline exemptions, salary income, and research & development**—eligible individuals and companies can reap significant benefits by understanding the changes.
• Compliance Deep Dive: Indonesia’s Foray into Simplified Tax Refunds & Online-Merchant Withholding — Recent regulatory changes in Indonesia are reshaping compliance expectations: early refunds, stronger oversight, and marketplaces acting as tax collectors.
• Digital Nomads & Remote Work Taxes in ASEAN: How to Stay Compliant in 2026 — As remote work and digital nomadism grow across ASEAN, you’ll need to understand where you’re taxable, visa-tax rules, and how treaties or local laws affect your income.
• Optimizing Your ASEAN Business Structure for Entity Setup Success — Setting up a business across ASEAN requires understanding entity types, compliance burdens, tax incentives, and cross-border issues—this guide breaks it all down with examples in Indonesia, Malaysia, and the Philippines.
• Ensuring Compliance: New AML, Sanctions & Transparency Rules for Cayman Financial Service Providers — New rules in Cayman are tightening compliance for regulated entities to align with international AML/CFT standards; your entity must adapt now or risk penalties.
• Entity Setup in the Cayman Islands: Structuring Funds & Financial Services Post-Fee Revisions — Cayman Islands is revising fees for funds and financial services; here’s what entities need to know to optimize structure and minimize cost under the new regulatory fee regime.
• How Digital Nomads Can Leverage Puerto Rico’s Unique Tax Regime under the U.S. System — Puerto Rico offers exceptional tax advantages for digital nomads through its local laws and U.S. regulations; this article breaks down how to qualify, what to report, and common pitfalls.
• Relief and Risk: What Brazil’s PNCT Means for Entities During the RTC Transition — The new Programa Nacional de Conformidade Tributária (PNCT) offers support and softer enforcement during Brazil’s consumption tax reform—but keeping up with requirements is still vital.
• Digital Tools & API Changes: Staying Compliant with RTC Document Validation — The Brazil consumption reform demands technical and digital compliance—including key deadlines to update APIs and the suspension of validation rules for CBS/IBS fields in fiscal documents.
• Navigating the Simples Nacional Transition: Choosing Between Inclusive or Regular Recollection for IBS & CBS — With the reform bringing IBS and CBS into Simples Nacional in 2027, understand how to decide between inclusive collection inside Simples or opting to collect them separately under the regular regime.
• Compliance Best Practices for LATAM SMEs: Avoiding Penalties During Crises — How small and medium businesses in Latin America can stay compliant and protect themselves from penalties—especially when disasters strike or during emergent events.