Research and insights

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

Page 92 of 350 · 6985 published records

• Russia Compliance Spotlight: Navigating Property & Transport Tax Exemptions under Law 425-ФЗ — Law 425-ФЗ introduced sweeping adjustments to property and transport tax exemptions—this article breaks down new eligibility, which vehicles qualify, and how families with children are affected.
• Entity Setup in Kazakhstan Under the 2026 Tax Code—What Businesses Should Know — With Kazakhstan’s new Tax Code effective 1 January 2026, the rules for choosing tax regimes and structuring entities have changed—this article helps new and existing businesses navigate uncharted territory.
• Digital Nomad in Russia: Key Tax Changes You Can’t Ignore in 2026 — Latest Russian tax code reforms bring impactful changes for remote workers and digital nomads—understand the implications of new withholding rates, income definitions, and compliance rules.
• Turkey Grants Relief in VAT Reporting: Special Purpose CPA Rules Extended — Turkey’s Revenue Administration is extending deadlines around special-purpose CPA reports needed for input VAT deductions, easing the burden temporarily on businesses.
• Turkey Cuts Accommodation Tax Rate to 1%—What Hotels, Rentals, and Digital Nomads Need to Know — Turkey has dropped its lodging/accommodation tax from 2% to 1% for the rest of the year; here's how this affects hospitality providers and travellers alike, including digital nomads.
• Mastering the New Reporting Forms in Ukraine: How the July 2026 Reform Affects You — Ukraine has approved new tax calculation forms that shift some reporting from monthly to quarterly and require a breakdown by month; here’s what taxpayers need to know to stay compliant.
• Five Tax Planning Moves for Digital Nomads in the Gulf States — Low-tax Gulf states offer huge opportunity—but digital nomads still need smart planning to avoid surprises from VAT, corporate tax, or residency rules.
• Case Study: Saudi Arabia’s Fine-Waiver Initiative & What SMEs Should Know — By extending its fines-waiver and penalty exemption scheme, Saudi Arabia offers SMEs a rare chance to clean their tax slate — here’s how to take full advantage.
• How Gulf Businesses Should Prepare Ahead of the UAE’s e-Invoicing Deadline — With mandatory e-invoicing fast approaching in the UAE, businesses large and small must understand their obligations and take actionable steps to comply smoothly.
• Cross-Border Tax Considerations for South Asian Digital Nomads: Residency & Remittance Rules — If you're living abroad but earning from India, Pakistan, Bangladesh or Sri Lanka, residence, remittance & treaty provisions deeply affect your tax. Learn rules & case-studies to structure your foreign income correctly.
• Compliance in India’s New Income-Tax Act 2025: Forms, TDS & Non-Resident FAQs — With the rollout of India’s Income-tax Act 2025 (effective 1 April 2026), several procedural changes around TDS/TCS, Forms-such-as-121/15G/H, and non-resident residence rules demand attention.
• Tax Planning for Indian IFSC Units: Leveraging TDS-Exempt Ship & Aircraft Leasing — Two new CBDT notifications in mid-2026 offer IFSC-based lessors relief from TDS when leasing ships or aircraft. This article explains eligibility, processes, and examples to unlock savings.
• What Every Digital Nomad in China Should Know About Income Taxation & Exit Rules — New rules around offshore trusts and global income impact foreigners and returning Chinese nationals alike. Here’s what nomads need to watch—especially around breaking tax residency.
• CFC Exposure and Mitigation for Chinese Multinationals — China has strengthened rules on offshore trusts and land tax, creating fresh concerns for Chinese multinationals with Controlled Foreign Entities. Here's how to safeguard structures.
• Managing Offshore Trusts under China’s New Personal Income Tax Rules — China’s 2026 announcement on offshore trust taxation creates sweeping obligations for residents. This article shows how the rules work and how to stay compliant with real-world scenarios.
• Maximising Taiwan’s Child & Dependant Tax Breaks: Planning Strategies — Taiwan is increasing child and dependant exemptions for 2026-27. Learn what this means for your family and how to arrange your affairs to benefit under the updated Income Tax Act amendments.
• Taiwan’s Family Trusts and ‘Self-Use’ Home Tax Relief Clarified — Taiwan’s Ministry of Finance has issued new clarifications permitting certain family trusts housing self-use properties to enjoy preferential house and land taxes, increasing fairness in homeownership structures.
• Hong Kong’s New Tax Concessions for Shipping and Commodity Trading: What Businesses Need to Know — Hong Kong is strengthening its maritime tax regime with new proposals under the BEPS 2.0 framework. Discover how shipping‐related and physical commodity traders can benefit — and what steps to take now.
• Compliance Essentials Under Korea’s Crypto and Asset Reporting Regimes for High Net Worth Individuals — HNWI in Korea now face stronger disclosure obligations globally, including exit taxes and new crypto asset reporting frameworks—failure to comply could be costly.
• Tax Planning Strategies for South Korea’s New High Dividend Separated Tax Regime — With the introduction of the 고배당 분리과세 (high-dividend separated taxation) rule starting in 2026, investors need smart tax planning to maximize benefits.