Research and insights

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

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• Better Forecasting: One-Notification System for NDFL and Insurance Contributions in Russia — Starting September 2026, Russian businesses can simplify reporting with a single notification covering calculated income tax (НДФЛ) and social insurance contributions annually rather than multiple monthly submissions.
• How Changes to Tax Notifications in Russia Affect Individual Taxpayers — From August 1, 2026, Russia implements a new automatic system for sending tax notices—ditch the bureaucratic agreement process and get alerts directly in your Gosuslugi account.
• Tax Compliance in Ukraine: New Reporting Forms & Military Levy Accounting — Ukraine has introduced new reporting forms and changed how military levy revenues are handled – here’s how businesses and individuals must stay compliant starting mid-2026.
• Entity Setup in Turkey: Choosing the Right Legal Form & Tax Regime — Starting a business in Turkey? Learn about legal structures, tax rates (corporate, VAT, withholding), and optimal setups for foreign-owned entities.
• Checklist for Digital Nomads in Ukraine: Tax Residency, Reporting & Best Practices — Navigating Ukraine’s new CRS 2.0 rules and tax declaration obligations is key for nomads earning via platforms or remote work. Here’s what to know now.
• Saudi Arabia’s Wave 25 of E-Invoicing Integration: How to Prepare by 2027 — Saudi Arabia’s ZATCA has titled revenue thresholds for Wave 25 of Phase Two e-invoicing integration, with a deadline of February 1, 2027—businesses should align technical readiness, formats, and system integration now to avoid penalties.
• Small Business Relief Extended in UAE: What Start-Ups & SMEs Need to Know — The UAE has extended its Small Business Relief program for corporate tax until December 31, 2029, offering simplified compliance for businesses under AED 3 million revenue—making now a good time to assess eligibility and plan ahead.
• How UAE’s New Top-Up Tax Rules Affect Multinational Entities: Strategies for 2025-Onwards — With UAE’s Pillar Two Information Return requirements kicking in for fiscal years as of January 1, 2025, multinationals must adjust reporting, structure, and tax-planning practices to stay compliant and minimize exposure.
• Sri Lanka’s New Compliance Deadlines & Relief Measures as at August 2026 — Sri Lanka has recently revised several compliance obligations and introduced relief measures affecting quarterly instalments, income tax payments, and capital gains. Important for businesses and individuals ahead of the upcoming tax dates.
• Mastering India’s New Tax Code: Planning Under the Income-tax Act, 2025 — India has officially repealed the Income-tax Act of 1961 and enacted the Income-tax Act, 2025. Here’s what this means for taxpayers—how the transition works, what stays, what changes, and how to plan now.
• Tailoring Income Tax Strategy as a Digital Nomad in China: Trusts, Foreign Assets, and the Offshore Landscape — Recent guidance brings clarity for individual taxpayers on offshore trusts and foreign assets—essential news for digital nomads with cross-border income.
• Optimizing M&A Tax Outcomes: China’s New Rules for Enterprise Restructuring — China has eased eligibility for special tax treatment in enterprise restructuring, offering clearer criteria and broader access starting January 1, 2026.
• Entity Setup in Hong Kong Amid Proposed Treasury & Fund Tax Reforms — Hong Kong is overhauling tax concessions for corporate treasury centres and funds—setting up a Hong Kong entity now involves planning for new tiers, pre-approval paths, and expanded definitions.
• How Digital Nomads Can Navigate Taiwan’s 2026 Tax Changes: Residency, Allowances & Strategy — Taiwan’s recent tax reforms—including expanded dependent child benefits and entertainment tax cuts—offer new opportunities for digital nomads to plan residency status and deductions.
• Outbound Compliance: Reporting Overseas Accounts & Financial Assets — If you’re a Korean resident or returning from abroad, the updated overseas financial account disclosure and related reporting rules demand attention.
• Exit Strategies & Tax Traps: Moving Abroad from Korea — For high-net-worth individuals considering relocating, South Korea’s exit and capital gains rules, especially around shares and property, entail careful planning.
• Navigating Korea’s New Crypto Income Tax Regime — From 2027, South Korea will impose new tax rules on gains from crypto transactions — understanding thresholds, valuation, and compliance is now more crucial than ever.
• Setting Up a Japanese Entity Post-Reform: Key Changes for Foreign Investors — Japan’s FY 2026 tax changes reshape corporate incentives, deduction thresholds, and compliance frameworks. Foreign investors should align entity setup strategies with these updates.
• Digital Nomads and Japan’s CRS Reform: What Remote Workers Should Know — With updates to the Common Reporting Standard effective from 2026, remote workers and nomads earning or holding assets across borders face new reporting obligations—here’s how to stay compliant.
• Navigating Japan’s Rising Tax Burden: What High-Income Expatriates Need to Know in FY 2026 — Recent reforms in Japan have significantly raised tax rates and reduced deductions for top earners. Learn how to mitigate impact and plan your finances with strategic insight.