Research and insights

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

Page 54 of 350 · 6983 published records

• Coming Exit Tax / Reporting Obligations for HNWIs in South Korea – What You Need to Know Before Moving Abroad — If you’re a high-net-worth individual planning to change residence or citizenship, South Korea’s exit tax (국외전출세) and expanded disclosure rules are more important than ever.
• Understanding South Korea’s New Cryptocurrency Income Tax Regime (Effective 2027) — South Korea is about to roll out major changes for taxing gains from cryptocurrency operations—important details around measurement, rates, and transition rules are emerging now.
• Digital Nomads in Japan: Handling Global Minimum Tax & Income Tax Compliance Post-2026 — With Japan implementing the global minimum tax (from accounting periods starting in 2026) and adjusting income tax brackets, nomads need to update their compliance strategies—especially if they’re part of multinational entities or earning abroad.
• Planning for Japan’s New International Tourist Tax: What Expats & Digital Nomads Should Know — From July 1, 2026 Japan increased its departure tax to ¥3,000 — here’s how that affects travelers, how it’s collected, and what planning strategies you can use if you’re frequently moving in and out of the country.
• Leveraging the New ASGD ID in Singapore: Digital Nomad & Agent Tips — Singapore Estates, Trusts and Unit Trusts will use ASGD IDs from mid-2026—essential for digital nomads and agents to adapt ahead of the 2027 portal transition.
• Singapore IRAS Alters Tax Reference Numbers for Estates, Trusts & Unit Trusts: What You Must Know — Singapore’s IRAS is replacing “ITR ID” with a new 9-character “ASGD ID” for Estates, Trusts and Unit Trusts from mid-2026 ahead of full digital service rollout in 2027.
• Compliance Checklist: U.S. IRS and Puerto Rico Filing Requirements in 2026 — Easy-to-follow compliance steps for U.S. citizens or residents with ties to Puerto Rico or other U.S. territories, highlighting self-employment, withholding, and filing rules.
• What Bona Fide Residency Means for Tax Credits in Puerto Rico and U.S. Territories — A guide for U.S. citizens and residents in U.S. territories on qualifying bona fide residency and claiming tax credits under the current IRS rules.
• Navigating Entity Setup in the British Virgin Islands Post-Beneficial Ownership Reforms — Explore how recent amendments in the BVI beneficial ownership regulations reshape entity formation, exemptions, and transparency, and what entrepreneurs must do to stay compliant.
• Entity Setup for Digital Nomads & Small Foreign-Based Entrepreneurs in Brazil — Starting or operating a business in Brazil as a digital nomad requires careful entity setup—especially now with new CNPJ alphanumeric IDs and registration rules.
• Compliance Checklist: Keeping Your CNPJ in Good Standing Under IN RFB 2.333 — Brazilian entities must now meet updated criteria under IN RFB nº 2.333 to avoid suspension or inaptitude of their CNPJ. Get ahead with this checklist.
• Tax Planning in Light of Brazil’s New High-Income IRPF Rules — High earners in Brazil face new IRPF reforms starting 2026—with higher minimum taxation and altered exemptions. Here’s how to adjust your strategy.
• Compliance Case Study: Weathering Catastrophes—Tax Relief Mechanisms in Chile and Colombia — How Chile and Colombia’s tax authorities respond to natural disasters: eligibility, reliefs, and lessons for businesses to stay compliant during crises.
• Entity Setup Strategies for SMEs Across Latin America: Choosing the Right Vehicle — Explore how small-business owners in LatAm can choose the optimal entity form for taxes, growth, and cross-border operations—with country-specific tips.
• How to Tax-Efficiently Serve Clients as a Digital Nomad in Latin America — Learn practical strategies for digital nomads to minimize tax exposure in LatAm, covering residency rules, income types, and treaties with real examples.
• Tax Simplification Package 2026: Using the Omnibus & DAC Recast to Reduce Your Tax Burden — The EU's recent ‘Taxation Omnibus’ and DAC Recast proposals promise billions in compliance savings. Here's how companies can take advantage, and what tax planning strategies to align with the new rules.
• Navigating EU Customs Reform: What Businesses Should Know About the €3 Customs Duty Threshold — From July 2026, EU import rules change significantly—low-value shipments up to €150 will be subject to a €3 customs duty under the new reform. Here's how this and related updates affect businesses and digital nomads.
• IRS’s Automatic Exemption from Penalty: What Global Taxpayers Should Know — The U.S. IRS has moved from First Time Abate to a more sweeping system that auto-waives penalties for compliant taxpayers—even when filing international forms—if you’ve kept your history clean.
• EU’s Direct Tax Omnibus & DAC Recast: A Game-Changer for Cross-Border Corporates — The EU is moving to simplify its patchwork of tax directives, removing withholding taxes and harmonising Cross-Border Anti-Avoidance and Admin Cooperation rules in a bid to save billions and reduce compliance friction.
• Navigating the EU’s New ‎€3 Flat-Customs Duty on Low-Value Imports — From July 1, 2026, low-value goods imported into the EU will see a temporary flat fee replacing previous de minimis exemptions—learn what this means for digital nomads, e-commerce, and cross-border orders.