Research and insights

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

Page 8 of 349 · 6968 published records

• Entity Setup in the UAE Under the Pillar Two Regime: What Multinationals Must Know — A detailed guide for corporations establishing or reviewing UAE entities in light of the Top-Up Tax and international minimum tax demands.
• Compliance Check: Navigating VAT & Electronic Invoicing Reforms in the UAE — What businesses operating in the UAE need to know now about recent VAT executive regulation amendments and changes in the e-invoicing regime to avoid penalties.
• Tax Planning for Digital Nomads in the Gulf: UAE, Saudi & Beyond — Explore how digital nomads can align with Gulf tax systems—covering residency, corporate tax exposure, and leveraging zero-tax zones to optimize your tax position.
• Setting up an Entity in Sri Lanka: How to Maximize Tax Incentives (ECA, CGT & Structure) — Sri Lanka offers generous incentives like Enhanced Capital Allowances and varied capital gains tax rates—this guide shows how to structure your business entity to benefit most.
• Digital Nomad Tax Considerations in South Asia: India, Pakistan & Sri Lanka — Exploring how India, Pakistan and Sri Lanka tax non-resident or remote workers, this article offers strategies for “digital nomads” to manage residency, withholding, and cross-border income liabilities.
• India’s ITR-4 “Sugam” Reforms: Who Eligibility is Expanded & What It Means — India’s ITR-4 eligibility under AY 2026-27 has widened—learn who qualifies, new fields in the form, and how to assess if the presumptive taxation route makes sense for you.
• Case Study: Preparing for the End of Electric Vehicle Tax Exemptions in China — China will end its preferential vehicle and vessel tax breaks for EVs and energy-saving commercial vehicles starting January 1, 2027—this case study explores how businesses can adjust fleet procurement and tax planning.
• Strategic Entity Setup in China: Navigating the New VAT Withholding Rules — China’s newly published “Domestic Units Withholding VAT for Individuals” regulation significantly changes VAT compliance for platforms and entities working with individual service providers.
• How China’s New Foreign Dividend Tax for Non-Residents Impacts Digital Nomads — From September 1, 2026, foreign individuals receiving dividends from Chinese investment vehicles face a **20% withholding tax**—a critical update for digital nomads earning through online platforms, startups, or overseas investments.
• Relocating to Hong Kong as a Digital Nomad: Tax Realities for Remote Workers — For remote workers considering Hong Kong, understanding income sourcing, tax residency, and deductions are essential—this article explains how to stay compliant while enjoying Hong Kong’s generous tax regime.
• Entity Income Reporting in Taiwan: What Businesses Should Know for 2026 Declaration — Recent updates in Taiwan’s reporting rules for businesses—including tax forms revisions and sunset of COVID-subsidy exemptions—require careful attention before the 2026 profit-seeking enterprise filings.
• How Taiwan’s New Child-Related Income Tax Relief Impacts Parents in 2026 — Taiwan has just increased tax breaks for families with children—this guide explores the recent changes, who benefits, and how to maximize deductions for your 2026 return.
• Case Study: How South Korea’s Exit Tax Applies to Major Shareholders — When does moving abroad trigger exit tax on stock holdings? This case-study breaks down Korea’s “국외전출자 주식등 양도소득세” rule with real figures and planning tips.
• Navigating South Korea’s 2027 Crypto Tax Regime: What HNWIs Need to Know — From acquisition valuation to tax rates and avoidance strategies, as of January 1, 2027, South Korea’s crypto taxation will bring major changes—especially for high-net-worth individuals.
• Entity Setup in Japan Post-Tax Reform: Choosing Your Corporate Form and Tax Incentives — With Japan’s tax reform ushering in changes for corporations—from depreciation rules to criteria for tax credits—this article helps entities picking their legal form or optimizing existing ones.
• Planning for High-Income Individuals: Japan’s Top Income Bracket Reforms — Recent tax reform proposals reduce special deductions for very high incomes and increase top marginal rates. Key planning tools are now even more crucial for high earners.
• Navigating Japan’s Upcoming e-Tax System Overhaul: What Expats & Businesses Must Know — Japan’s tax authority is rolling out a major digital transformation—including updated tax forms, new submission formats, and e-Tax system maintenance in September 2026. Here’s how to prepare.
• Cross-Border Services & Electronic Marketplaces: What ASEAN Businesses Should Plan For in 2026 — As Southeast Asia tightens digital commerce tax rules, businesses offering services across borders or selling via marketplaces need to stay ahead.
• Singapore’s GST InvoiceNow Push: Digital Invoicing Essentials for Small Businesses — With IRAS accelerating e-invoicing via the new GST InvoiceNow requirement, small business owners need to update tax, accounting workflows now to avoid reporting issues.
• Mastering UMKM Tax Reform in Indonesia: What Small Businesses Must Know — Indonesia’s PP 20/2026 reshapes the Final Income Tax scheme for UMKM—learn who qualifies, what changes, and how your small business can stay compliant and optimized.