Research and insights

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

Page 90 of 350 · 6985 published records

• Navigating China’s New Offshore Trust Income Tax Rules: What Residents & Non-Residents Must Know — A deep dive into China’s recent offshore trust personal income tax rules—how residents and non-residents are affected and how to stay compliant.
• Compliance Case Study: Handling Cross-border Employment Income between Hong Kong & Taiwan — Learn from an example of cross-border employment where timing, sourcing and treaty-based relief made all the difference in taxes payable.
• Entity Setup: Choosing the Right Structure between Hong Kong & Taiwan — Comparing Hong Kong vs Taiwan entities from tax rates, setup cost, and compliance — essential for entrepreneurs expanding regionally.
• Maximizing Tax Efficiency for Digital Nomads in Taiwan & Hong Kong — Explore how remote workers can navigate residence rules in HK & Taiwan, leverage deductions, treaties, and plan ahead to legally reduce tax burdens.
• Real Estate, Capital Gains & Exit Tax: Planning under Korea’s 2026 Tax Revision — New rules are coming on capital gains, real estate holding tax (CRET), and exit tax for individuals leaving Korea—what long-term homeowners and potential emigrants must know.
• Global Minimum Tax (GMT) in Korea: What Multinationals and High-Net-Worth Entities Should Know — Korea’s global minimum tax rules are now active: Pillar Two, QDMTT, and more from Jan 1, 2024-2026. Understand implications for your corporate structure, intercompany transactions, and foreign entities.
• South Korea Crypto Tax Implementation: What Residents Need to Know Before Jan 1, 2027 — From January 1, 2027, South Korea will begin taxing gains on cryptocurrency transfers and lending over a 2.5 million won threshold, affecting all residents with virtual asset income.
• Compliance Essentials: Withholding & Non-Resident Income After Japan’s 2026 Tax Changes — Withholding rules and non-resident income treatments have shifted significantly—this compliance guide explains what employers and foreign entities must update.
• Corporate Entity Strategies under Japan’s 2026 Tax Reform: Building for Productivity and Fairness — Japan’s 2026 reforms sharpen focus on productivity-linked investment and fairness in tax burdens, reshaping the calculus for corporations and entity setup.
• Navigating Japan’s Revised Income Tax Basics for Expats and Non-Residents — Recent changes to Japan’s base deduction and source income rules significantly affect expats and those becoming non-residents—this guide breaks down what to expect and how to plan.
• Global Minimum Tax Rules: How Singapore & Malaysia Entity Structuring is Being Affected — With GloBE rules and Domestic Top-up Tax taking effect, entity-setup and profit allocations are under scrutiny—understand how structures are changing.
• Digital Invoicing & Compliance Transformation in Singapore and Malaysia — GST-registered businesses in Singapore face a new invoicing mandate; in Malaysia, “e-Invois” programs are driving compliance and reporting revenue billions.
• Maximizing Singapore’s CIT Rebate: What Every Business Must Know — Singapore has enhanced its Corporate Income Tax rebate and cash grant measures for YA 2026—learn who qualifies, how much you stand to gain, and how to apply.
• Entity Setup Options for Entrepreneurs in the Cayman Islands & BVI — Choosing the right legal structure—exempted companies, LLCs, trusts—for asset protection, tax efficiency, and regulatory compliance in Cayman and BVI.
• Compliance Essentials for Digital Nomads in the Caribbean Z-Zero-Tax Jurisdictions — Understanding visa, tax residency, and reporting obligations when living in zero-tax Caribbean jurisdictions to avoid sticky legal issues.
• Tax Planning in Puerto Rico: Maximizing Benefits for Bona Fide Residents — Learn how to leverage Puerto Rico’s unique tax system — excluding Puerto Rico source income, claiming tax credits, and timing your residency — to reduce your U.S. tax burden.
• Digital Nomad Brazil 2026: IRPF Changes & What Expats Should Know — Recent IRPF updates, including adjusted exemption thresholds and rules for remittance of foreign income, reshape how digital nomads filing in Brazil or from abroad need to plan.
• New CBS/IBS Obligations: What Brazilian Businesses Need to Know Before 2027 — With Brazil’s Reforma Tributária do Consumo introducing sweeping changes, obligations such as mandatory CNPJ registration for individuals and electronic document requirements under CBS and IBS are moving forward — important benchmarks to understand now.
• Playing by the Rules in Chile: Reajustes and Real Estate Tax Exemptions Under the Latest Territorial Tax Reform — Chile reindexed real-estate values and exemptions for property tax, with significant implications for homeowners and landlords as of 1 July 2026. Here's how these changes work.
• New Condonation Policy in Chile: What Taxpayers Need to Do to Benefit — Chile’s SII and TGR introduced a new policy from 18 June 2026 permitting more favorable forgiveness of interest and penalties on tax debts. Discover whether you qualify and how to apply.