Research and insights

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

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• Entity Setup & Tax Incentives: Japan’s FY2026 Reforms for Corporates — Japan’s FY2026 tax reform introduces major incentives for capital investment and new thresholds for high-income taxation—this article guides businesses through setting up and utilizing these changes.
• Exit Tax (国外転出時課税制度): What Expats in Japan Need to Know — Japan’s exit tax rules can create a surprise tax bill when leaving—this article breaks down who’s affected, what assets are included, and how to plan effectively.
• Digital Nomads & Japan: What the International Tourist Tax Hike Means for Departures — Japan increased its international tourist tax on departures from ¥1,000 to ¥3,000 as of July 1, 2026—here’s how that affects nomads transiting in and out of Japan.
• How Indonesia’s Online Marketplaces Now Withhold Income Tax: What Digital Sellers Must Know — From August 1, 2026 online marketplaces like Tokopedia and Shopee are required to withhold PPh Article 22 on behalf of sellers—no new tax, but compliance and reporting shift.
• Indonesia’s UMKM Under PP-20/2026: How Micro, Small & Medium Enterprises Should Adapt — Per PP 20/2026, Indonesia refines its final PPh 0.5% scheme—changing who’s eligible, how turnover is counted, and what's required during transition. Essential read for UMKM.
• Singapore Shifts to ASGD ID: What Estates, Trusts, and Unit Trusts Need to Know — Singapore’s IRAS is replacing the 10-character ITR ID with the new 9-character ASGD ID for estates, trusts and unit trusts starting July 2026—here’s what to do and why.
• Tax Compliance in Puerto Rico for Bona Fide Residents after IRS Clarified Foreign Tax Credit Rules — With recent IRS guidance, bona fide residents of Puerto Rico must watch how tax decree amendments interact with foreign tax credit rules—miss the details, and you could lose big benefits.
• How Caribbean Digital Nomads Can Leverage Puerto Rico’s Tax Decrees Under Act 52-2022 — Puerto Rico’s Act 52 allows newcomers to benefit from reduced income and royalty withholding for exported services or investment income—ideal for digital nomads seeking tax certainty.
• Entity Setup under the New Brazilian Consumption Tax Reform — As CBS & IBS reshape requirements, forming the right type of entity in Brazil becomes crucial for tax, compliance and accessing reliefs.
• High-Income Brazil Residents: Navigating the New Minimum Tax on IRPF — Law 15.270/2025 imposes a bottom-floor tax on very high incomes and expands dividend withholding on nonresidents.
• How Brazil’s New CBS Decree Affects Freelancers and Digital Nomads — The recent Decree 13,075 shifts the deadline for CBS-related rules for individuals—digital nomads included—to 2027, giving time to adjust.
• Entity Setup: Choosing the Right Corporate Vehicle in Mexico vs Chile for Digital Businesses — Comparing Mexico and Chile, this guide helps digital business founders decide whether an LLC-style entity or a SPV is better, based on tax costs, domestic vs foreign services, and regulatory compliance.
• Tax Relief and Disaster Response: Chile’s Emergency Measures During Extreme Weather — Chile’s government is offering key relief for taxpayers in communes hit by the recent system frontal weather event, including waiving penalties and postponing deadlines—here’s how it works.
• How the IVA Digital for Online Betting Platforms Affects Cross-Border Players in Chile — Chile’s SII now requires foreign online betting platforms to register, report, and pay IVA based on wagers minus prizes—here's how that works, and what platforms not complying may face.
• Case Study: How a Small European Manufacturer Leveraged New R&D Expensing Rules — A hypothetical SME uses new full-expensing and withholding tax exemptions to reshape its R&D investment and cash flow after EU reforms.
• Compliance Checklist for EU Businesses Under the DAC Recast Proposal — The upcoming DAC Recast introduces major changes in reporting obligations—here’s how EU businesses can ensure they stay compliant and reduce risk as law evolves.
• Planning Tax Strategy Around the EU’s New Tax Simplification Package — EU businesses should proactively adapt tax strategies due to major proposed changes targeting direct taxation and administrative cooperation that promise billions in compliance savings.
• Navigating Proposed OECD Revisions: What Digital Platforms Should Know — New OECD consultations will reshape how digital platforms report cross-border transactions. Understanding upcoming rules now will help platforms stay ahead of evolving global tax reporting standards.
• Maximizing UK Permanent Establishment Planning Before the 2027 PE Exemption Deadline — UK-resident companies need to act now: from 1 January 2027, profits and losses from foreign Permanent Establishments (PEs) will be exempt in most cases—accelerated from September 2026 for oil & gas. Strategic planning can safeguard against large losses.
• Maximising Deductions for Digital Nomads and Contractors Working Across Australia — For digital nomads, contractors and gig workers in Australia—know how residence status, deductions and compliance differ when working remotely or across borders.