Research and insights

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

Page 95 of 350 · 6985 published records

• Compliance Essentials for India’s Transition from Income Tax Act 1961 to 2025 — With Act 1961 repealed from 1 April 2026, Indian taxpayers face major transition tasks — choosing correct forms, managing Tax Year vs Assessment Year, and filing “updated returns”.
• Tax Planning under India’s New Income-tax Act, 2025: What IFSC Units Should Know — Recent CBDT notifications introduce TDS exemptions for IFSC units on aircraft/ship leases and financial service payments—crucial for planning cashflow and contract terms.
• How to Leverage China’s Reorganized Tax Treatment for Corporate Restructurings — China’s July 2026 update widens eligibility for preferential tax treatment in corporate mergers and splits—delaying tax on asset transfers and easing ownership thresholds.
• Navigating China’s New Offshore Trust Tax Regulations: What Expats and High-Net-Worth Individuals Need to Know — China’s 2026 offshore trust tax rules overhaul individual income taxation for assets placed into offshore trusts—impacting timing, valuation, and reporting for residents and non-residents.
• Compliance Essentials for Foreign Property Sales in Taiwan: What Foreigners Must Know — Foreigners selling Taiwanese property face specific income-tax rules and tight deadlines—understanding the requirements helps avoid harsh penalties.
• Maximizing Hong Kong’s Child Allowance and Tax Reductions under the 2026-27 Budget — Hong Kong’s 2026-27 Budget introduces major adult and child allowance hikes and a 100% one-off tax reduction for 2025/26—these changes offer strategic opportunities for savings.
• U-Turn in Korea: Best Practices & Tax Implications for Returning Expats — If you're an expat considering returning to Korea (a ‘U-turn’), understanding tax rules around residency, asset importation, and exit tax can make a big difference in your cost of relocation.
• Staying Compliant with Korea’s Crypto Tax Rules & Reporting: Latest Updates — Crypto holders in Korea face expanding reporting duties and enforcement; here’s what you must do to comply and remain ahead of the curve.
• Navigating Exit Tax and Overseas Assets in South Korea: What HNWIs Need to Know — A deep dive into South Korea’s rules on exit tax, overseas asset reporting, and practical strategies to minimize exposure for high-net-worth individuals.
• Setting Up a Company in Japan Post-2026 Tax Reform: Entity Choices and Effective Structures — Corporate tax reform introduces major incentives for R&D and equipment investment—structure accordingly.
• Compliance Essentials for Expats in Japan: Exit Tax, Residency Rules, and Source Tax Obligations — For expats and non-resident individuals, Japan’s evolving rules on residency, source income, and exit tax demand attention.
• Maximizing Deductions in Japan’s New Tax Regime: A Tax Planning Guide for High-Income Earners — Japan’s recent tax reform introduces higher basic deductions and tougher rules around deductions—high-income earners need a game plan.
• Estate, Trust & Unit Trust Tax Reference Number Change in Singapore: What Fiduciaries Need to Do — Singapore’s IRAS is replacing the ITR ID with a new ASGD ID for estates, trusts and unit trusts from July 2026 — here's what executors, trustees and agents should know and how to prepare.
• Navigating Indonesia’s New Marketplace Tax Withholding Rule for Online Sellers — Indonesia’s Ministry of Finance is transforming how online merchants pay income tax: marketplaces will now withhold Income Tax Article 22 on behalf of domestic sellers starting August 1, 2026. Here's what sellers need to know and how to prepare.
• Compliance Essentials: U.S. Penalty Relief & What Caribbean Residents Need to Know — Recent IRS changes offer automatic penalty exemptions, but how do these affect U.S. taxpayers who live abroad or in territories like Puerto Rico?
• Entity Setup in the Caribbean: Structuring Companies in BVI vs Cayman Islands — Selecting the right jurisdiction can influence your regulatory risk, compliance burden, and international relations—comparing BVI and Cayman as top hosts for international entities.
• Digital Nomad Tax Strategies for Caribbean Zero-Tax Jurisdictions — For digital nomads looking to base themselves in places like the Bahamas, Bermuda, BVI, the Cayman Islands or Puerto Rico, understanding residency, income sourcing, and U.S. filing obligations is crucial.
• Navigating CBS/IBS Reform: What Digital Nomads & Freelancers in Brazil Need to Know — With the CBS and IBS taxes under Brazil’s consumption reform coming into full effect, digital nomads and service freelancers must understand new obligations around CNPJ registration and issuing fiscal documents.
• Planning Around Brazil’s ‘Devedor Contumaz’ Regime: How to Stay Compliant — The new 'Devedor Contumaz' criteria under Lei Complementar 225/2026 impose severe restrictions on companies with substantial, repeated tax debt — here’s how to ensure you’re not caught off-guard.
• Compliance Checklist: Meeting Latin America’s New Electronic Filing & Penalties Landscape — Across LatAm, new rules are changing how and when records must be digital and penalties for non-compliance are being softened temporarily. Know what has shifted this season.