Research and insights

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

Page 84 of 350 · 6985 published records

• What Digital Nomads Should Know About Trump Accounts & U.S. Tax Residency — Trump Accounts are new child-focused IRA-type arrangements, and understanding federal tax residency, FBAR/FEIE, and U.S. investment rules is essential for nomads with kids or dependent children.
• State of Digital Access for Businesses: New IRS Features You Should Use — IRS enhancements to the Business Tax Account and the new digitally authenticated Tax Compliance Report are helping businesses and individuals gain safer, faster access to tax records abroad and at home.
• Maximizing the New Employer Credit under the PFML Expansion — The Working Families Tax Cuts law permanently expands the Paid Family and Medical Leave credit—employers need to know how to claim it using both the wage-based and new premium-based methods beginning 2026.
• Recent Changes in Mauritius Tax Compliance: What Corporations and Individuals Need to Know — Mauritius has introduced several compliance updates—from domestic minimum top-up tax rules to Fair Share Contributions—that affect when and how individuals and companies fulfil tax obligations.
• Navigating Advance Pricing Agreements: Tax Planning for Multinational Companies in South Africa — Understand how new SARS notices around DTA Advance Pricing Agreements (APAs) affect your cross-border transfer pricing strategy—a must-read for multinationals operating in Africa.
• How Kazakhstan’s New Tax Code Treats Nonresidents: Rates, Withholding & Planning — Kazakhstan’s 2026 Nalogovyy Kodeks introduces new routines for nonresidents: progressive withholding rates, sharper focus on source income, and updated planning measures.
• Staying Compliant in Russia: Zero-Declarations, Declarations, and Penalties Post-Reform — With the removal of penalties for zero‐filing and softened rules around nil declarations, Russia’s compliance environment in 2026 has shifted—what businesses and individuals must do now.
• Navigating Russia’s Major 2026 Tax Reforms: Planning for Foreign Agents, USN, and NDS — From steep 30% flat taxes for foreign agents to new thresholds under the simplified taxation system (УСН) and sweeping VAT (НДС) shifts—Russia’s 2026 tax reforms demand attention for anyone working, earning, or expanding there.
• Enhancing Tax-Residency Checks in Ukraine Through Tech Integration — Ukraine’s tax authority has signed an agreement to better share data with border guard systems to strengthen residency verification and crack down on evasive transactions.
• Tax Debt Relief in Türkiye: Deferral and Installment Plan under 2026 Treasury Directive — Türkiye introduced a new deferral and installment scheme for overdue public debts—including most unpaid taxes—with applications due by end of August 2026.
• New Reporting Rules in Ukraine: What Businesses Need to Know for Q3-2026 — Ukraine has approved new tax calculation forms and updated reporting procedures effective mid-2026—this article helps businesses comply, avoid duplicates, and submit correctly.
• Key Withholding Tax Practices Under KSA DTAs Explained — A guide for foreign-resident service providers into Saudi Arabia: how Saudi DTAs interact with withholding tax to determine tax exposure on payments.
• Navigating the New Minimum Excise Price for Vape Liquids in the UAE — From 1 September 2026, UAE implements minimum excise pricing for liquids used in e-cigarettes—businesses in the tobacco and vape industry must adapt their pricing, sourcing, and labeling accordingly.
• UAE Small Business Relief Extended: What Startups Need to Know — The UAE’s Ministerial Decision No. 131 extends Small Business Relief for corporate tax until end-2029—here’s how qualifying companies can plan and benefit.
• Nepal’s Finance Bill 2083: New Exemptions & Schemes You Should Know — Nepal’s Finance Bill 2083 rolled out new exemptions and tax schemes—apply by end-Poush 2083 to benefit. Key for taxpayers in businesses, investors, and individuals.
• Bangladesh: New Tax Incentives for Renewable Solar, Edible Oil & Donations — Bangladesh reintroduces tax exemptions: for income from renewable solar sources, for edible oil manufacturers using local oilseeds, and rebates for donations.
• India: Reporting Foreign Assets Easily with AIS & CRS Data — India has now enabled individual taxpayers to view CRS/FATCA data in their Annual Information Statement (AIS), aiding compliance with foreign asset & income disclosure.
• How the New Vehicle Tax Changes Affect You as a Digital Nomad in China — China is removing major tax breaks for clean energy vehicles starting 2027. If you use energy-efficient or new new-energy vehicles, residential or commercial, this will change your cost calculus.
• Entity Reorganization Made Easier: Optimizing China's Special Refinement Tax Handling — China has eased key thresholds for applying special tax treatment in mergers and divisions, offering relief to entities amid structural change. Here’s how to take advantage.
• Understanding China’s New Offshore Trust Rules: What Foreign-Enriched Individuals Need to Know — A major IIT change: China now requires resident individuals to declare assets placed into offshore trusts and recognize income during trust’s lifespan. Learn how this impacts planning and compliance.