Research and insights

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

Page 74 of 350 · 6985 published records

• Navigating Block Assessment Period Changes in India’s Income-tax Act 2025 — India’s Finance Bill amendments now change limitation periods in block assessments — new rules for search, third-party assessments & registration.
• How India’s IFSC Units Can Optimize TDS Exemptions Under Sec 147 — Unlocking tax benefits for IFSC-Units: eligibility, documentation & planning under India's latest CBDT TDS exemption rules.
• Offshore Trusts & Resident Tax Obligations in China: How the 2026 Rule on 离岸信托 Changes Reporting — China’s 2026 guidance adds new layers of reporting and taxation for offshore trusts: here’s what China-resident individuals and advisors must know.
• Navigating China’s New Battery Consumption Tax: What Renewable Energy Producers Should Know — China is reshaping its battery consumption tax regime—with changes starting September 2026 through 2028. Here's how producers, importers, and R&D firms can adapt.
• Who Shouldn’t Rely on EV Tax Exemptions After 2027? Planning for China’s Car-Boat Tax Revisions — China is lifting tax breaks on many “green” vehicles—how individuals and companies can prepare for the end of car-boat tax holidays on EVs and related vehicles beginning 2027.
• Digital Nomad Tips: Taiwan’s 2026 Rules for Alien Taxpayers & Direct Deposit of Refunds — For digital nomads and foreign nationals in Taiwan, recent policy shifts make filing easier and refunds faster—here’s what to know and how to stay compliant.
• HK 2026-27 Budget Expansion of Tax Allowances & 100% One-off Tax Reduction: Compliance and Examples — Hong Kong’s 2026/27 Budget introduces generous allowance increases and a one-off tax reduction—understanding compliance elements and how much you’ll really save.
• How Taiwan’s ‘Parental Tax Relief’ Law (2026) Benefits Families: Planning Tips for Caregiving and Childcare Costs — Taiwan’s new law raising child tax exemptions and removing caps on social insurance deductions offers huge savings for families—here’s how to make the most of it.
• Compliance Guide: Reporting Virtual Asset Income and Avoiding Penalties in Korea — With virtual asset gains set to become taxable income as of 2027, compliance failures may lead to audits, fines, or worse. Here's a roadmap to properly report, remedy gaps, and limit exposure.
• Navigating South Korea’s New Cryptocurrency Tax Regime from January 2027 — Starting January 1, 2027, South Korea will begin taxing gains on cryptocurrencies held by residents under the “other income” category—with notable rules on acquisition cost, minimum thresholds, and how early holdings are valued.
• Compliance Checklist for Digital Nomads Under Japanese Exit & Residency Tax Rules — Digital nomads heading in or out of Japan face crucial tax filing obligations around residency, income source, and exit procedures—don’t get caught unprepared.
• Maximizing Japan’s New Basic Exemption: Strategic Tax Planning for Employees — Japan’s FY2026 tax overhaul boosts the basic exemption and minimum employment income deduction—this could mean thousands in savings for salaried workers if you know how to plan.
• Vietnam’s VAT Law Reform: What Input Tax-Sensitive Businesses Need to Know — Vietnam’s newly enacted decrees adjust VAT deductions and exempt categories and could impact importers, insurers, and agricultural service providers.
• Entity Setup and VAT Compliance for Foreign Businesses in Indonesia — Foreign businesses entering Indonesia must understand recent updates like PER-10/PJ compliance, exchange rate adjustments, and how VAT input credit works to avoid exposure.
• Maximizing Singapore’s 2026 CIT Rebate & Cash Grant: A SMEs’ Guide — Learn how Singapore’s enhanced corporate tax rebates and cash grants under Budget 2026 can be optimized by businesses to manage cost pressures effectively.
• Digital Nomad Taxation Considerations for U.S. Bona Fide Residents in Puerto Rico — How U.S. citizens residing in Puerto Rico can optimize federal credits, income exclusions, and tax obligations.
• Navigating Compliance in the BVI: Beneficial Ownership & Penalties Deadline — Avoid being struck off: key compliance deadlines and penalties for beneficial ownership filings in the British Virgin Islands.
• Structuring a Caribbean Entity: Best Practices for Zero-Tax Jurisdictions — How to form and operate entities in territories like the BVI, Cayman, Bahamas while maintaining compliance and maximizing benefits.
• Digital Nomads & IRPF: What Expats Need to Know in Brazil’s 2026 Tax Climate — Foreigners and remote workers in Brazil must adapt to updated IRPF rules around dividend taxation, withholding, and residency to stay compliant and optimize tax efficiency.
• Simples Nacional under the New Reforma Tributária do Consumo: Planning Your Tax Strategy for 2027 — As Simples Nacional incorporates CBS and IBS, legal entities must understand new eligibility, timing, and revenue recognition rules to optimize tax burden and avoid pitfalls.