Research and insights

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

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• Compliance Essentials: ZATCA’s E-Invoicing Integration Phase Wave 25 Explained — Saudi taxpayers must prepare now for Wave 25 of ZATCA’s integration phase of e-invoicing, including new technical and timeline requirements.
• Tax Planning for UAE Small Businesses Under the Extended Relief Program — With the UAE extending Small Business Relief for Corporate Tax until end-2029, small enterprises have new windows to optimize their tax position while staying compliant.
• Compliance: Navigating India’s New Income-Tax Act, 2025—What Individual & Business Taxpayers Need to Know — An up-to-date guide for individual and business taxpayers in India adjusting to the Income-tax Act, 2025 including filing deadlines, form changes, and TDS updates.
• Entity Setup: Structuring an IFSC Unit under India’s Income-tax Act, 2025 — A guide to establishing a unit in an International Financial Services Centre (IFSC), leveraging tax exemptions, compliance requirements, and procedural steps under India’s new tax regime.
• Navigating China's Offshore Trust Taxes: How Individuals Should Comply in 2026 — China’s new rules demand robust reporting for offshore trusts, imposing personal income tax on global wealth structures and tightening timelines for filing and disclosures.
• Optimizing Corporate Restructuring Tax Treatment for M&A Deals in China — China has eased the requirements for special tax treatment in enterprise reorganization, now allowing resident shareholders holding ≥50% to apply for deferral under certain conditions — a major shift for M&A strategy.
• Taiwan’s 2026 Childcare-Focused Tax Reforms: What Families Need to Know — Taiwan has passed legislation increasing child-related tax reliefs to ease the burden on young families, with new rules taking effect in the upcoming tax filing period.
• Navigating Hong Kong’s Proposed Corporate Treasury Centre Enhancements — The government’s consultation proposes a tiered, more flexible tax regime for corporate treasury centres—offering potential exemptions, deductions, and smoother administration.
• How Hong Kong’s Proposed Carried Interest Regime Could Change Private Equity Tax — Recent amendments in Hong Kong may significantly broaden what qualifies as “carried interest,” with important tax implications for fund managers and employees.
• Living and Working Remotely in Korea: Digital Nomads and Crypto Income Tax Risks — South Korea’s taxation of crypto income and foreign-source earnings poses unique challenges for digital nomads—this guide covers rules, exit tax risk, and practical compliance tips.
• Exploring Real Estate Wealth Tax (종합부동산세): Planning Strategies for High-Value Property Owners in Korea — With recent updates to 종합부동산세 rates and exclusion rules for 1세대 1주택자, property owners must revisit their planning to optimize tax-efficiency.
• Navigating Simplified Payroll Reporting Changes: What Employers Need to Know in South Korea — Recent changes to 간이지급명세서 reporting rules bring temporary relief and new obligations for employers—detailed guidance to stay compliant.
• Compliance for Expats and Digital Nomads: Exit Tax & Reporting in Japan — Understand obligations when leaving Japan or operating as a digital nomad under Japan’s foreign asset, exit tax, and nonresident income rules.
• Tax Planning in Japan: Leveraging the FY2026 Income Tax Reforms — Recent Japanese tax reforms offer new planning opportunities—from higher basic deductions to the adjustment of tax thresholds for high-income earners.
• What Indonesia’s New Marketplace-Based Withholding Means for Online Merchants — From August 2026, e-commerce marketplaces in Indonesia will start withholding income tax for your transactions—learn what it is, who is affected and how to adapt.
• How Singapore’s New ASGD ID Impacts Trusts, Estates & Unit Trusts in 2026 — Singapore is switching up tax reference numbers for trusts and estates as IRAS gears up digital services for 2027—here’s how to prepare now.
• Digital Nomad in Puerto Rico: Leveraging Act 60 and U.S. Tax Rules — Act 60 offers substantial tax incentives for individuals relocating to Puerto Rico — but understanding U.S. territory tax rules is key to maximizing benefits.
• Zero-Tax Entity Structure: Best Practices Across Cayman, BVI, Bahamas & Bermuda — Structuring your entity in a Caribbean zero-tax jurisdiction can protect privacy, improve efficiency, and ensure compliance — if done right.
• Navigating Territorial Residency Rules in U.S. Caribbean Jurisdictions — Understanding bona fide residence in Puerto Rico or the U.S. Virgin Islands can unlock significant tax benefits — and avoid costly mistakes.
• Entity Setup & Compliance with the New Alphanumeric CNPJ System — Brazil is shifting to alphanumeric CNPJs. Whether you’re launching a company or updating systems, here’s what you absolutely must know and do.