Research and insights

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

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• Compliance Alert for Bangladesh: Understanding New Withholding & Progressive Changes — Bangladesh has introduced significant withholding tax amendments and proposed progressive tax adjustments — individuals and companies need to understand what these changes entail to avoid surprises.
• Entity Setup in India: Choosing the Right Structure under the New Income-tax Act, 2025 — With India’s new Income-tax Act, 2025 now in force for all tax years starting 1 April 2026, selecting the optimal business entity type is more crucial than ever — this article breaks down how different structures fare under the new law.
• Planning Your Cross-Border Moves: IIT Strategies for Digital Nomads in China — For digital nomads who spend substantial time in China, recent IIT rules—especially on residence, offshore income, and deductions—can make or break your tax outcome. Here’s what to watch.
• Navigating China’s New Offshore Trust Rules: What Individuals Must Know — Recent Chinese policy clarifies tax treatment for offshore trusts, with strict rules on resident and non-resident obligations—key for high-net-worth individuals and digital nomads managing cross-border assets.
• Compliance Checklist: Filing Hong Kong Individual Returns under the New Preferential Regime — As Hong Kong’s Amendment Bill progresses, individual taxpayers with carried interest or fund structures must track new filing and reporting rules. This compliance checklist helps you stay ahead.
• Entity Setup Considerations for Digital Nomads in Taiwan and Hong Kong — Setting up the right entity when you’re a digital nomad impacts your taxes vastly—this guide compares the best approaches in Taiwan and Hong Kong and the compliance trade-offs.
• How Hong Kong’s Enhanced Carried Interest Regime Impacts Fund Managers — Explore Hong Kong’s newly proposed amendments for the carried interest preferential regime—what fund managers, family offices, and carried interest recipients need to know for planning profit extraction in 2025/26 and beyond.
• Entity Setup & Overseas Banking: What Digital Nomads Should Know About Korean Tax Rules — Digital nomads setting up companies abroad, using foreign accounts, or earning abroad need to understand how Korean law treats overseas entities, financial accounts, and foreign trusts.
• How South Korea’s Exit Tax (국외전출세) Impacts High Net Worth Individuals Leaving the Country — South Korea treats outbound movers who own large amounts of domestic assets as having realised gains for tax when they depart – this is the ‘exit tax’ or 국외전출세.
• Navigating South Korea’s New Crypto Tax Regime for Residents and Non-Residents — As of January 1, 2027, South Korea begins taxing crypto gains for both residents and non-residents, with special rules for cost basis, withholding, and foreign-issuer scenarios.
• Digital Nomads and Expat Income Rules: What Japan’s Price Inflation Reforms Mean for You — Japan’s reforms adjust income thresholds and deductions in response to inflation—significant for nomads or remote workers earning globally.
• Complying with Japan’s Global Minimum Tax and Foreign Controlled Entity Rules — Recent reforms align Japan with OECD BEPS 2.0 rules, impacting foreign subsidiaries and global minimum taxation for large corporate groups.
• How Japan’s New Blue Return Deduction Rules Affect Self-Employed Expats — Major changes to Japan’s blue return deductions starting for income from FY 2027 (令和９年分) create both opportunities and pitfalls for self-employed expats. Here’s what to plan for.
• Compliance Deep Dive: Managing E-Invoicing and Reporting in Malaysia & Philippines — Malaysia’s e-Invois and Philippines’ EIS are redefining compliance. This guide breaks down what they mean, what you need to do now, and how to avoid penalties across both countries.
• Entity Setup in ASEAN: LLcs, Branches or Partnerships? — Choosing the right entity structure in ASEAN can make or break your operations—this article unpacks key factors and shows you how to decide based on Malaysia, Philippines and Singapore examples.
• How Digital Nomads Can Navigate ASEAN Taxes: A Practical Guide — Tax rules across Southeast Asia can be a maze—this guide gives digital nomads tools to stay compliant and optimise taxes in Singapore, Malaysia, Philippines & beyond.
• Compliance Pitfalls in Puerto Rico for U.S. Citizens and Residents — Explore the unique compliance requirements for bona fide residents of Puerto Rico, including filing responsibilities and pitfalls to avoid.
• Entity Structure Essentials in The British Virgin Islands for Investors — Learn how to choose and structure your BVI entity to balance asset protection, regulatory compliance, and tax neutrality.
• Maximizing Tax Advantages for Digital Nomads in Puerto Rico — Discover how bona fide residency in Puerto Rico offers digital nomads significant U.S. tax benefits — and how to qualify to optimize your tax position.
• Entity Setup Case Study: Launching a Digital Nomad-Friendly CNPJ Under the New Rules — Setting up a legal entity in Brazil as a non-resident or frequent traveler? Here’s a case study navigating the latest tax and regulatory challenges for creating a compliant structure.