Research and insights

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

Page 64 of 350 · 6985 published records

• Indonesia’s UMKM Final Tax Rate: Benefits and Long-Term Planning under PP-20/2026 — Indonesia’s new final tax regime (PP-20/2026) secures 0.5% tax for small businesses and tax-free status for micro businesses—key strategies for long-term compliance and growth planning.
• Navigating Singapore’s CRS & FATCA Updates: What Businesses and Financial Institutions Must Know — Recent updates to Singapore’s Common Reporting Standard (CRS) and FATCA rules introduce amended regulations and schemas—understand reporting obligations and timelines to stay compliant.
• Maximize Singapore’s 2026 CIT Rebate: Strategy & Compliance Tips — Singapore’s 50% Corporate Income Tax (CIT) Rebate for YA 2026 offers major savings but comes with caps and procedural requirements—learn how to qualify, file, and optimize.
• Entity Setup in the Cayman Islands: Managed Funds and Private Funds Structures — A practical guide to establishing mutual funds or private funds in Cayman with a look at fee structure, registration and regulatory obligations.
• Digital Nomad Residency: Choosing the Best Caribbean Jurisdiction for Zero-Tax Living — Exploring how remote workers can leverage Caribbean territories to minimize tax footprints while maintaining legal and fiscal compliance.
• Entity Setup in Brazil under the New Consumption Tax System: What Foreign Entrepreneurs Should Know — Foreign entrepreneurs setting up in Brazil must navigate CNPJ rules, business structure choices, and tax-reform impacts on entity-level obligations.
• Compliance Checklist for Digital Nomads in Brazil Under the New Tax System — Digital nomads working in Brazil must navigate CBS, IBS, new CNPJ mandates, and e-invoice rules—use this checklist to stay compliant in 2026-27.
• How Brazil’s Reforma Tributária is Reshaping Simples Nacional: Practical Tips for Small Businesses — The introduction of IBS and CBS into Simples Nacional brings sweeping changes—understand your new options, deadlines, and how to stay compliant by 2027.
• Argentina’s Late-Summer Tax Calendar Reprieve: Extensions, Incentives & What It Means for Planning — In July and August 2026 Argentina introduced deferrals and incentives, especially for income declarations and new hires. Businesses should align reporting and hiring plans accordingly.
• Working Around Disasters: Colombian Tax Extensions & Suspensions After the August Earthquake — Major flexibility was granted to Colombian taxpayers in regions hit by the August quake. Declarants in Risaralda get extended deadlines; in many seccionales, procedural terms are suspended.
• Leveraging Pre-Implementation Relief: SUNAT’s SIRE Deadline Extension Explained — Peru’s tax authority has softened the rollout of electronic record-keeping under SIRE—allowing businesses extra time to comply without penalties. Here’s what that means in practice.
• Digital Platform Sellers: What DAC7 Recast Means for You — EU’s DAC recast proposal could drop reporting obligations for small-value platform sellers—learn who qualifies, what thresholds shift, and how to prepare.
• Compliance Checklist: CBAM’s Definitive Period Requires Stringent Emissions Reporting — Non-EU operators importing carbon-intensive goods into the EU must adapt now: CBAM has entered its definitive period and guidance documents clarify new monitoring, reporting, and verification obligations.
• How the EU’s Tax Simplification Omnibus Revolutionizes Cross-Border Taxation — The EU’s June 2026 Omnibus proposal promises sweeping changes: abolishing withholding taxes between member companies, simplifying DAC reporting, and reinforcing Pillar Two rules.
• U.S. Section 892 Proposed Regulations: What Sovereign Investors Should Know — Recent IRS/Treasury guidance under Section 892 offers grandfathering and transition relief for sovereign wealth funds investing in U.S. securities — a key update for foreign governments holding U.S. investments.
• EU Tax Simplification Package 2026: Cross-border Compliance Made Easier — The European Commission’s tax simplification proposals aim to remove withholding taxes, streamline tax directives, and reduce compliance cost by nearly €8 billion — a major leap for cross-border businesses in the EU.
• Global Minimum Tax 2026: What Multinational Enterprises Must Know — The 2026 Side-by-Side package underpillar two introduces new safe harbors and simplifies compliance for globally operating firms—key changes that could reshape tax obligations.
• Entity Setup Choices for Startups in Australia: Pty Ltd vs Trust vs Sole Trader — Choosing the right structure at the start can save taxes, liabilities, and complexity. This article helps startups weigh options in Australian context with superannuation, CGT, and compliance.
• Digital Nomads and Australian Tax Residency: Planning Guide for Remote Work Abroad — For Australians or foreigners working remotely internationally, understanding tax residency, CGT, and super rules is key—this guide helps digital nomads plan effectively.
• Mastering Payday Super: How Employers Can Comply Under Australia’s New SG Rules — Payday Super, effective 1 July 2026, demands employers shift from quarterly to per-pay-day super payments. This article breaks down compliance steps, definitions, and what this means in practice.