Research and insights

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

Page 76 of 350 · 6985 published records

• Streamlining Tax Compliance in Georgia: You No Longer Need to Seal Your Income-Expense Book — Georgia has abolished the requirement to submit Simplified Income & Expense Record Books for sealing starting 1 August 2026, easing administrative burden for micro and small businesses using simplified accounting methods.
• How Digital Nomads Will Be Impacted by Azerbaijan’s Upcoming VAT Registration Requirement — Starting 1 September 2026, non-resident providers of digital services to consumers in Azerbaijan will face **mandatory VAT registration** if exceeding USD 10,000/year—this will bring new compliance, structuring, and pricing considerations for remote service providers.
• Serbia Raises Administrative Fees for Tax Certificates and Deferrals: How It Affects Businesses — From July 1, 2026, Serbia’s Tax Administration increased fees for tax certificates, deferrals, and other administrative services—here’s what those changes are and how taxpayers should adapt.
• Understanding Moldova’s Unique/Freelancer Tax Regime: What’s Expected and How to Optimize — Freelancers (independent entrepreneurs) in Moldova are now under closer tax scrutiny—with 15 % to 35 % tax rates, stricter reporting, and mandatory social and health contribution shares—here’s what you should know.
• Automatic Acceptance of Submitted Invoices in Albania: What Taxpayers Need to Know — Beginning August 10, 2026, invoices statuses marked “submitted” auto-change to “accepted” under Albania’s e-fiscalization system—here’s how this affects your compliance and what steps to take.
• Saudi Arabia’s Tax Penalty Amnesty: How to Take Advantage Before December — ZATCA’s extended initiative to cancel fines and financial penalties gives select taxpayers a window until end-2026—here’s who qualifies and what steps to follow.
• Saudi Arabia’s E-Invoicing Wave 25: What Businesses Need to Know and Do — Saudi Arabia’s ZATCA launches Wave 25 of E-Invoicing Phase Two—here’s how to assess criterion, deadlines, and compliance actions to avoid penalties.
• Navigating UAE’s Small Business Relief Extension Through 2029 — How UAE’s recent Small Business Relief policy extension reshapes tax planning for small and micro enterprises, what it means in practice, and how to prepare for on-going compliance.
• Operating Remotely in India: Digital Nomad Guide for Foreigners & NRIs — India’s recent tax rules—from ITR form changes to foreign asset reporting—make it essential for digital nomads and NRIs to strategize proactively when working remotely into or from India.
• IFSC Units: How India’s TDS Exemption Notification Reshapes Tax Planning — A new Indian notification exempts certain payments to IFSC units from TDS—it opens planning doors especially for entities in financial services and leasing.
• How India’s New ITR-BN & Appendix IV Rules Affect Cross-Border Investors — A fresh CBDT amendment introduces Form ITR-BN and Appendix IV binding for search and requisition returns—vital for those with overseas operations or digital assets.
• Preparing for Loss of Carboat Tax Perks for New Energy Vehicles: Impacts & Planning — China is phasing out preferential car-and-boat tax breaks for “New Energy Vehicles” beginning 2027 — here’s what EV owners, manufacturers and purchasers need to evaluate now.
• Managing Offshore Trusts & Personal Income Tax: What China Residents Must Know — New rules tighten reporting, taxation and consequences for residents who transfer assets to offshore trusts—strategies, disclosure schedules and compliance essentials explained.
• Navigating China’s New Entity Tax Rules: Non-Monetary Asset Exchanges for ICs & Industrial Machine Firms — Manufacturers of integrated circuits and industrial mother machines can now defer taxation on non-monetary asset exchanges over 5 years—learn how this policy works and how to plan accordingly.
• Taiwan Profit-Seeking Enterprises: Key Upcoming Filing Changes & Compliance Musts — Recently Taiwan’s MOF announced new deadlines and regulations for profit-seeking enterprise tax filings; businesses need to prepare now for earlier electronic software use and expand evidentiary procedures.
• Hong Kong’s Enhanced Carried Interest Regime: What Funds, FOs & Investors Should Know — Hong Kong is expanding its preferential tax regime for carried interest in a Bill introduced in 2026. This article explains which carried interest qualifies, key eligibility criteria, and practical implications for fund structures.
• Maximizing Tax Allowances in Hong Kong: What’s New & How to Plan — With the 2026-27 Budget introducing higher allowances and one-off tax reductions in Hong Kong, individuals and couples can take strategic steps now to boost savings. Learn how.
• Residency, Exit, and Entity Setup for Digital Nomads in South Korea: What You Need to Know — Understanding residence status, exit tax risks, and entity setup is vital for digital nomads planning medium-term stays or occasional business in South Korea.
• Compliance Checklist for Entities in South Korea Under the 2026 Tax Reform Proposals — As South Korea moves forward with the 2026 tax reform proposals, businesses must prepare for new compliance burdens—especially in VAT, entity deductions, and supply chain logistics.
• Planning for South Korea’s New Crypto Tax Regime Effective Jan 1, 2027 — With South Korea introducing a fully-separate taxation scheme for virtual asset gains in 2027, individuals must plan now to avoid surprises—especially around needed documentation and tax rates.