Research and insights

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

Page 63 of 350 · 6985 published records

• Land Tax Trends & Opportunities for Individuals in Ukraine 2026 — Ukraine saw a 13% rise in land tax revenues year-over-year through July 2026—understanding exemptions, valuation, and ownership transitions can turn this into better financial planning for landowners.
• Navigating Montenegro’s New EU-Aligned Corporate & Tax Administration Laws — Montenegro is fast-tracking reforms to align its corporate tax and admin laws with EU standards. Key changes to know include treating loans for withholding, defining nonresident obligations, and proper tax officer registration.
• Mastering Ukraine’s e-Excise Roll-Out: What Businesses Need to Know — Ukraine is pushing back the obligatory implementation of its electronic excise traceability system to July 1, 2027—giving businesses time to prepare. Here’s how to use this window wisely.
• Excise Price Minimums & Digital Nomads: What You Need to Know in the Gulf — As UAE introduces minimum excise prices and Pillar Two reporting, digital nomads should understand how these changes affect purchasing, residency, and cross-border tax exposure.
• Small Business Relief Extended in UAE: What Entrepreneurs Should Do Now — UAE firms with under AED 3 million in revenue can continue using simplified compliance until end-2029. Here’s how to qualify and strategize.
• Navigating UAE’s New Pillar Two Filing Requirements: What Multinationals Must Know — Discover how UAE’s recent decision mandates specific entities to file Pillar Two Information Returns and how businesses can align to avoid penalties and streamline compliance.
• Case Study: Sri Lanka’s Capital Gain Rate Shift, Interest Waiver & ECA — Smart Moves for Investors — Sri Lanka has revised its capital gains tax rates, granted generous enhanced capital allowances, and introduced interest waivers — here's how investors can position themselves.
• Bangladesh’s New Five-Year IT Plan & Tax-Free Threshold Raise: What It Means for Individuals — Bangladesh proposes raising the tax-free income threshold and introducing a scheduled five-year plan for progressive individual tax rates starting assessment year 2026-27. Here’s what salaried individuals, freelancers and digital nomads should prepare for.
• Navigating India’s New ITR-BN and Rule 332 — What Cross-Border Professionals Must Know — India has introduced Form ITR-BN and amended Rule 332 with Appendix IV in the Income-tax (Third Amendment) Rules, 2026. This article helps cross-border professionals and those subject to search/requisition cases understand the impact and best practices.
• Resale and Consumption-Based Tax Rebates: Selling Scrap and the 'Three-Flow Reverse Invoicing' Option — Selling scrap doesn’t have to mean complex taxes — with the new rules on “反向开票”, small sellers can benefit from reduced rates and simpler reporting.
• Tax Benefits for Selling One House and Buying Another in the Same City (换购住房退税解读) — New tax refund policy gives homeowners incentive to upgrade within their city — learn if you qualify and maximize the benefit.
• Navigating China’s New Offshore Trust Tax Rules: What Residents Need to Know — Recent guidance tightens reporting and tax liability for individuals using offshore trusts — here’s how you can comply and potentially avoid penalties.
• Taiwan - Alien Tax Refunds, Inheritance Tax & Installment Rights: Compliance Guide — Recent Taiwanese tax updates affect foreign individuals, estate planning and taxpayers seeking installment relief. Here’s how to stay compliant and protect your rights.
• Entity Setup & Preferential Regimes in HK: Funds, Family Offices & Carried Interest — Hong Kong’s upcoming enhancements to its tax regime make setting up a fund, family office or vehicle with carried interest more attractive—we explain what you need to know.
• Maximising Hong Kong’s New Allowances & One-Off Tax Cut: A Tax Planning Playbook — Hong Kong’s Budget 2026-27 brought in sweeping changes to allowances and a one-off tax cut—here’s how individuals and businesses can plan proactively to reap full benefits.
• How South Korea’s Tax Reliefs during Natural Disasters Work: A Guide to Special Disaster Tax Support — If you’re in the areas declared special disaster zones (e.g. after heavy rainfalls), Korea provides timely tax relief. Learn what qualifies and how to take advantage.
• Navigating South Korea’s New Digital Asset Tax Rules: What Residents & Non-Residents Need to Know — From January 1, 2027, South Korea introduces major changes to how digital assets are taxed—whether you're a resident or non-resident, the time is now to plan.
• Entity Setup and the Foreign Subsidiary Tax Rules After FY2026 Reforms — Japan’s foreign subsidiary consolidation rules (CFC), paper company tests, and tax burden tests have been tightened under the latest reforms—prepare your entity structure accordingly.
• CRS & CARF Reporting Tightens for Expatriates under Japan’s FY2026 Regime — In 2026 Japan strengthened its automatic information exchange for non-resident financial and crypto transactions—understand your obligations under CRS and CARF to avoid penalties.
• Mastering Japan's New Foundation: Adjusted Basic and Employment Income Deductions — Japan’s 2026 tax reform introduces key changes to the basic deduction and employment income deduction—and understanding these can lead to substantial savings.