Research and insights

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

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• Digital Nomad Guide: Navigating International Tourist Tax & Withholding Rules in Japan — For digital nomads entering or working temporarily in Japan, understanding the international tourist tax and source taxation can make or break your net income.
• Staying Compliant When Leaving Japan: Exit Tax & The Assets and Liabilities Reporting Requirements — Before ending your Japan residency, understanding exit taxation and required reports can save you from unexpected liabilities and penalties.
• How Japan’s FY2026 Tax Reform Raises Basic Deductions and Why Expats Should Care — Japan’s latest tax reform boosts key deductions and adjusts the threshold for minimal taxation—changes with major implications for expats and high earners alike.
• Singapore’s Estates & Trusts Tax Reference Number Overhaul: What Executors Must Know — Singapore’s IRAS is changing the tax reference numbers for estates, trusts, and unit trusts—from 10-character ITR IDs to new 9-character ASGD IDs. Here’s what to prepare before January 2027.
• Entity Setup for Tax-Neutral Restructurings in Indonesian State-Owned Enterprises — Recent Indonesian regulations allow BUMNs to carry out tax-neutral restructuring under certain conditions—this guide walks through how companies can align their operations with the new facilities.
• How Digital Platforms in Indonesia are Simplifying Tax Compliance for Online Merchants — Indonesia’s shift in tax collection for online merchants—via marketplaces withholding income tax starting August 1, 2026—is transforming compliance responsibilities. This article unpacks what merchants must know to stay ahead.
• Navigating AML and Transparency Requirements for Entity Setup in the Cayman Islands — New rules in the Cayman Islands increase disclosure obligations and require enhanced compliance programs for financial firms.
• Tax Planning Strategies for Bona Fide Residents in U.S. Territories: Puerto Rico Edition — Maximize deductions, credits, and double-tax benefits when living in Puerto Rico under U.S. tax law.
• Entity Setup in Brazil Post-Reform: Choosing Between Pessoa Física and Pessoa Jurídica Under CBS/IBS — New CBS/IBS rules change how individuals and entities are taxed on consumption. This comparisons helps you decide whether to register a company or not.
• Digital Nomads in Brazil 2026: Income Tax, CBS/IBS Obligations & Residency Rules — Digital Nomads heading to Brazil must understand IRPF changes, the impact of CBS/IBS, and when you’ll be considered a tax resident. This guide helps you prepare.
• How the 2026 Brazil Tax Reform Impacts Simples Nacional: What ME’s & EPP’s Need to Know — If you’re a Microenterprise (ME) or Small Business (EPP) under Simples Nacional, major changes are coming in 2026–2027 due to the implementation of IBS and CBS. Learn what you must adjust now and how to stay compliant.
• Entity Setup in Latin America: Choosing Between Chilean SpA, Mexico’s SAPI & Peruvian SRL — We compare three popular legal forms across Chile, Mexico, and Peru — their structure, costs, tax treatment, and best use-cases — to help entrepreneurs pick the right country & vehicle.
• Optimizing Tax Compliance as a Digital Nomad in Latin America: Mexico & Chile — Explore key compliance requirements for digital nomads working across borders in LatAm, with practical tips for navigating tax residency, invoicing & reporting in Mexico and Chile.
• Digital Nomads & Partial Residents: EU Tax Compliance Trends Under DAC & CRS — As reporting standards sharpen under DAC recast and the amended Common Reporting Standard, digital nomads and partial residents face increased reporting obligations—know what’s due and when.
• Tax Planning in 2026: Leveraging the EU Omnibus Proposal for Innovation & Investment — The recent EU Omnibus Proposal offers immediate expensing for R&D, withholding tax exemptions and harmonised CFC rules—offering planning opportunities for investment-heavy businesses.
• Navigating Pillar Two: What EU Multinationals Must Do Before June 2026 — With the EU Pillar Two Directive and Top-up Tax Information Return due on 30 June 2026, multinationals need to align on Income Inclusion Rules and prepare data systems for compliance.
• Digital Nomads & Tax Residency: What Recent US Reforms Mean for You — New US laws impacting overtime deductions and interest expense limits have ripple effects for remote workers with international ties—here’s how to navigate them.
• Maximizing Tax Planning in the Era of Zero Withholding in the EU — With the EU abolishing many cross-border withholding taxes in 2026, savvy tax planning strategies can unlock benefits for multinational businesses.
• Tax Compliance Trends: What’s New Globally in 2026 — Recent global shifts in tax policy are reshaping compliance norms for businesses and individuals—here’s what’s changed and what you need to know to stay ahead.
• Entity Structures for Small Businesses: Trust, Company or Sole Trader? — Choosing the right entity structure isn't just about tax—it's about risk, flexibility, and long-term goals.