Research and insights

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

Page 66 of 350 · 6985 published records

• Bangladesh | Case Study: e-VAT System, Audit Selection & 5 % Return Incentive — Automation in VAT audit selection and fresh incentives for timely income tax returns ‘til Sept 2026 are reshaping compliance landscape for businesses in Bangladesh.
• Sri Lanka | Digital Nomads & Foreign Earned Income — Revised Rules 2026 — Sri Lanka has clarified rules on foreign-worked contracts, remittance, and non-resident tax status — a new pathway for digital nomads starting 1 April 2025.
• India | How to Use the New ITR-BN Form & Search-Requisition Return Rules — CBDT has introduced ITR-BN and updated Rule 332/App. IV from 1 April 2026 — here’s how it affects taxpayers subject to search/requisition, and steps to comply.
• Entity Setup in China: Choosing Between Variable Interest Entity vs Wholly Foreign-Owned Entity After IIT & CFC Reforms — With recent China reforms (IIT, CFC/offshore trust), structuring foreign-invested entities has become more complex. This guide compares VIE vs WFOE for tech and holding companies.
• Navigating China’s New Offshore Trust Rules: What Wealth Holders Need to Know — China’s 2026 rules on offshore trusts impose new tax obligations for residents. This article breaks down what qualifies as an offshore trust, when taxes are due, and how to stay compliant.
• Entity Setup for Digital Nomads: Choosing Between Hong Kong vs Taiwan Structures — For remote workers and cross-border digital nomads, the decision between setting up operations in Hong Kong or Taiwan involves tax rates, permanent establishment risks, and resident vs nonresident treatments.
• How Hong Kong’s Enhanced Carried Interest Regime Shapes Fund Managers’ Tax Planning — Hong Kong’s proposed preferential tax regime for carried interest, introduced in mid-2026, offers significant planning opportunities — learn who qualifies, how to structure carried interest and when implementation kicks in.
• Compliance Spotlight: Cash Receipts & Electronic Tax Invoices in Korea’s Latest Reforms — Recent Korean laws impose tougher rules on cash receipt refusals and mandate electronic invoices to improve transparency and reduce evasion.
• Exit Tax (국외전출세) Essentials: For HNWIs Thinking of Leaving Korea — If you’re a major shareholder or thinking about emigrating, Korea’s exit-tax rules can trigger big taxable events even without a sale.
• Understanding Korea’s New Crypto Income Tax: What to Know Before 2027 — Crypto gains in South Korea will be taxed starting Jan 1, 2027. These changes have key implications for holders—here’s how to plan ahead.
• What the New Japan-Philippines Tax Treaty Means for Expats and Businesses — A new treaty between Japan and the Philippines updates business profit taxation, investment income, and anti-abuse rules — here’s how it impacts expats and cross-border entities.
• Navigating Japan’s New High-Income Tax Rules: Effective Enforcement From FY 2026 — Japan shifted its top taxation rate and reduced high-income exemptions; learn how these apply from FY 2026 and what strategies high earners should consider now.
• How Japan’s 2026 Changes in Non-Taxable Commuting & Meals Affect Your Take-Home Pay — Japan increased the non-taxable thresholds for commuting and meals starting April 1, 2026 — explore how these updates reduce taxable income and what practical steps you should take if you're an employee or employer.
• Estate & Trusts in Singapore: IRAS’s Switch to ASGD ID and What It Means for Tax Compliance — Singapore is replacing tax reference numbers for estates, trusts, and unit trusts—understanding the change ensures legal reps avoid notice mix-ups and stay compliant ahead of 2027.
• Maximizing UMKM Support: How the 0.5% Final Tax in Indonesia Offers Opportunity and Defines Limits — Indonesia’s new PP 20/2026 makes the 0.5% final income tax rate for individual UMKM permanent—but draws strict boundaries. Here’s how small business owners, taxpayers, and planners can use this policy to their advantage.
• How Digital Nomads Can Navigate Tax Withholding via Marketplaces in Indonesia After August 2026 — Major Indonesian e-commerce platforms will begin withholding income tax for domestic sellers—what digital nomads selling via these platforms need to know to stay compliant and optimize their taxes.
• Effective Tax Planning Strategies for Entity Setup in Zero-Tax Jurisdictions in the Caribbean — Setting up an entity in a zero-tax Caribbean jurisdiction like Cayman or BVI offers huge benefits—but only if structured correctly. This article walks you through **entity setup**, covers legal types, tax undertakings, and risk-mitigation tips.
• Digital Nomads and Brazil’s CBS/IBS Reform: What Remote Workers Must Know in 2026 — Remote workers and digital nomads in Brazil face changing rules under the new consumption tax regime—discover how CBS/IBS affect services cross-border income, registration, and document obligations.
• Mastering the Transition: Compliance Essentials Under Brazil’s Program Nacional de Conformidade Tributária 2026 — Brazil introduces a new compliance program to help taxpayers adjust to the recently enacted obligations under the reforma tributária—understand its requirements early to avoid penalties and streamline adaptation.
• How Brazil’s New Consumption Taxism (IBS/CBS) Affects Simples Nacional: What Small Businesses Need to Know — Simples Nacional undergoes major adjustments under the Reforma Tributária do Consumo with IBS and CBS fully integrated, new opt-in windows, and revised revenue criteria—key changes every micro or small business must act on before 2027.