Research and insights

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

Page 85 of 350 · 6985 published records

• Taiwan’s Recent VAT Update & Electric Vehicle Tax Relief: Compliance and Incentives — In Taiwan, new rules on goods tax for electric vehicles and clarified deductions for P2P platform interest incomes call for updated tax compliance and planning strategies.
• Navigating Carried Interest Preferences in Hong Kong: What Funds Need to Know — Hong Kong’s proposed enhancements to the preferential tax regime for carried interest promise to offer greater flexibility for fund managers and employees alike. Here’s how these changes could impact structuring and compensation arrangements.
• Starting a Business in South Korea as a Foreign Entity: Structure, Taxes, and Best Practices — From choosing the right legal form to understanding tax obligations, learn how foreign businesses can set up in South Korea with compliance, efficiency, and growth in view.
• Compliance Guide: What Every Expat & Digital Nomad Must Know About Korea’s Exit Tax and Crypto Income — Korea’s tax landscape for outbound individuals and crypto investors is shifting. Here’s a practical compliance checklist to keep you aligned—where it matters most.
• South Korea’s Reform of Real Estate Wealth Taxation: What HNWIs Need to Know — Recent changes to 종합부동산세 (Comprehensive Real Estate Tax) are reshaping the liability landscape for high-net-worth individuals. Here's how your portfolio might be affected—and how to plan accordingly.
• Entity Setup in Japan in Light of New Measures for High-Income Individuals & Global Minimum Tax — If you're considering setting up a business in Japan or a subsidiary, understanding the 2026 tax reforms—particularly for very high incomes and the global minimum tax—is essential to avoid surprises.
• Compliance and Practicalities of Japan’s New International Tourist Tax and Refund Method for Tax-Free Shopping — Tax rate hikes and system shifts for tourists affect import/export compliance—learn how the new rules from July and November 2026 impact non-residents, tax-free shops, and refunds.
• Planning for Japan’s New “給付付き税額控除” Subsidy Scheme: What Middle and Low-Income Workers Should Know — Japan has approved a new income-linked refundable tax credit (“給付付き税額控除”) starting in FY2029 to ease burden on lower-income workers—here’s how to align your tax planning now.
• Trusts and Estates in Singapore: New Tax Reference Numbers and What Trustees Should Know — Singapore’s IRAS is revamping tax reference numbers for trusts and estates to support its digital modernization—trustees and agents need to understand the switch before deadlines at year-end.
• Marketplace Withholding in Indonesia: A Digital Seller’s Shift Under PMK 37/2025 — Indonesia’s new regulation shifts withholding responsibility from sellers to major e-commerce platforms, offering relief for small sellers while the marketplaces adjust. A must-read for online entrepreneurs navigating the new Article 22 regime.
• Entity Setup Considerations in the Cayman Islands under the 2026 Beneficial Ownership Transparency Act — Recent revisions to Cayman Islands’ Beneficial Ownership Transparency laws reshape how entities must report and who accesses their ownership data—essential reading for anyone setting up a Cayman structure.
• How Bermuda’s Payroll Tax Cuts Reshape Take-Home Pay — Bermuda has passed historic payroll tax reductions for both employees and employers—this article explains how the new structure works, who benefits most, and how to plan accordingly.
• Case Study: Do Digital Nomads Precisam Declarar IRPF no Brasil? — Exploramos os critérios de residência fiscal, tributação de rendimentos estrangeiros e obrigações de quem vive viajando — o que todo nômade digital deve saber.
• Compliance Atualizado: Novas Regras de Inconsistência no Cadastro CNPJ — A Instrução Normativa RFB nº 2.333/2026 amplia critérios para suspensão de inscrições no CNPJ — entenda como evitar queda na inscrição ou multas.
• Adaptação ao CNPJ Alfanumérico: Planejamento Essencial para Empresas Brasileiras — Com a entrada em vigor do novo modelo alfanumérico de CNPJ, empresas precisam revisar sistemas e processos para evitar falhas — entenda o que muda e como se preparar.
• Digital Nomad Tax Tips: How Colombia and Peru Treat Remote Workers and Service Providers — Remote work across borders is growing—understanding tax residency, withholding, and key rulings in Colombia and Peru is essential for digital nomads.
• Navigating Peru’s New Electronic Records System and SIRE Penalties — Peru’s SUNAT is phasing in electronic recording obligations and has granted temporary relief for non-compliance; here’s what taxpayers need to know to stay compliant.
• How Colombia’s New Tax Reform Proposals Could Affect Middle-Class and Digital Purchases — Colombia’s Government has submitted a new tax reform with major changes to VAT, digital purchases, and online gambling—this article breaks down what’s being proposed and how individuals can adapt.
• Optimizing Entity Setup under Pillar Two and CFC Harmonisation in the EU — With new harmonisation of Controlled Foreign Company (CFC) rules and implementation of Pillar Two (global minimum tax), companies setting up entities in multiple EU jurisdictions must adapt their structure for compliance and tax efficiency.
• Navigating the ViDA VAT Reforms: A Digital Nomad and Freelancer’s Guide — The EU’s VAT in the Digital Age (ViDA) rules are changing rapidly, especially for freelancers and digital nomads crossing borders. Learn what steps to take before 2028 to stay compliant and seize opportunities.