Research and insights

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

Page 87 of 350 · 6985 published records

• How Russia’s 2026 VAT and Simplified Regime Reforms Affect Small Businesses — If your business operates under the Russian simplified tax regime (УСН), recent changes to VAT thresholds and rates mean you could face new tax obligations—or opportunities—for 2026–2028.
• Entity Setup Strategy in Turkey: Navigating the Lower Corporate Tax for Producers — Turkish companies engaged in production or agriculture can now apply a reduced 12.5 % corporate rate if they meet certain conditions, offering a tax-efficient entity structure for businesses.
• Freelancer Taxation Overhaul in Serbia: New Rules, New Models — Serbia has formalized long-standing arrangements for freelancers, allowing them to pick between clear, flat-rate models, normal expense-based taxation, and binding social contributions.
• How Digital Nomads Can Benefit from Turkey’s New Foreign-Source Income Exemption — Turkey has introduced a sweeping exemption for income and gains earned abroad by individuals newly relocating—they can now enjoy **twenty years** of income tax relief, under specific residency conditions.
• Saudi Arabia’s Penalty Amnesty: How to Leverage It Wisely — With the recent extension of the penalty amnesty initiative by ZATCA through end-2026, taxpayers in Saudi can clear historical debts—but with some traps to avoid.
• Maximizing UAE Small Business Relief Before December 2029 Deadline — UAE firms with revenues under AED 3 million can simplify compliance under the extended small business relief—know the eligibility, benefits, and steps to ensure qualification.
• How UAE’s New Excise Price Rule Impacts Small Businesses — With a minimum excise price coming into effect September 1, 2026, small businesses in the UAE need to understand how this change impacts inventory, pricing, and compliance for electronic smoking liquids.
• Case Study: Bangladesh’s 5% Incentive for Early Tax Filers — What Works & Lessons Learned — Bangladesh’s taxonomy to reward early income tax return filers with a 5% rebate by September 30 could reshape compliance — here’s a closer analysis of its design and what to watch.
• Sri Lanka’s New VAT Invoice Format: What Businesses Should Do Now — From 1 July 2026, all VAT-registered taxpayers in Sri Lanka must use a revised invoice format or risk compliance issues — here’s a roadmap to get ready.
• How Global South Asian IFSC Units Can Leverage TDS Exemptions for Leasing Income — New Indian rules exempt IFSC Units from TDS on several income types — here’s how shipping or financial services units can use this for impact while staying compliant.
• Optimizing M&A Restructurings with China’s New Corporate Restructuring Tax Regime — China’s revised rules for corporate restructuring widen access to special income tax treatment—but careful alignment of shareholder consensus and timing is essential.
• Navigating the Offshore Trusts Taxation in China: Practical Insights for High-Net-Worth Individuals — China’s new rules on offshore trusts have introduced sweeping compliance obligations that affect when and how individuals must report and pay income tax on trust income—missing the deadlines can lead to penalties.
• Maximizing Benefits: Structuring an Entity in Hong Kong for Regional Expansion — Choosing Hong Kong as your entity hub demands not just legal presence but smart use of its tax incentives—from corporate treasury arrangements to shipping concessions.
• Top Strategies for Digital Nomads Navigating Income Tax in Taiwan — If you live the nomadic life but earn income tied to Taiwan, understanding where and how you're taxed can save you time, stress—and dollars.
• Case Study: Structuring an Entity in Korea to Minimize Exit & Crypto Tax Liabilities — Exploring how forming an entity, timing asset transfers, and choosing the right tax domicile can reduce exposure to exit-style risks and the upcoming crypto income tax for international entrepreneurs.
• Compliance Essentials for Digital Nomads in South Korea Post-2026: Residency, Cryptos & Income Reporting — South Korea’s evolving tax landscape introduces fresh reporting requirements and obligations for nomadic professionals—residency thresholds, crypto taxation, and foreign income rules all critical to stay compliant.
• Navigating South Korea’s Crypto Tax Shift: What HNWI & International Investors Must Know — As Korea’s crypto income tax regime shifts into effect in January 2027, high-net-worth individuals (HNWIs) and cross-border investors face critical decisions around when and how their assets are taxed.
• Addressing Ultra-High Income: Japan’s Tax Band Overhaul and How Top Earners Should Respond — Japan is lowering thresholds and raising taxes for ultra-high income; top earners need to plan ahead as rate jumps hit from FY2029.
• Digital Platforms & Consumption Tax: What Expats & Nomads Need to Know in Japan — Japan’s consumption tax rules are tightening around digital platforms and cross-border sales; foreign service providers, e-commerce sellers and platform operators must adapt.
• Blue Return Special Deduction & Digital Ledger Upgrades: Maximizing Benefits in Japan — Recent reforms tie higher blue return deductions to digital bookkeeping and e-Tax usage. Here's how self-employed taxpayers can navigate and leverage the new rules for deductions up to ¥75 million.