Research and insights

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

Page 97 of 350 · 6985 published records

• Navigating Russia’s 2026 VAT and USN Reforms: What Businesses Must Do Now — Russia’s sweeping tax reforms that took effect January 1, 2026—including VAT rate hikes and new thresholds under the simplified tax regime (USN)—must be understood now to avoid compliance risks and optimize tax strategy.
• Compliance Deep Dive: Turkey's New VAT & Special Consumption Rules for Foundations and Higher Education Entities — Starting 2027, certain services provided by universities and foundations will lose their VAT exemption—unless they are operated by state-recognized charitable institutions.
• Digital Nomads in Turkey: New Tax Incentives & What They Mean for You — Turkey’s 2026 law introduces carve-outs for foreign individuals residing abroad prior to coming to Turkey—offering tax-free treatment of foreign income and lower rates for certain corporate gains.
• Entity Setup in the UAE: Free Zone vs Mainland under Corporate Tax — Choosing between UAE free zones and mainland incorporation has become more crucial under the corporate tax law—understanding the qualifying conditions can mean the difference between 0% and standard tax rates.
• Saudi Arabia’s Penalty Amnesty Extension & What Residents Should Do Now — Saudi Arabia’s ZATCA has extended its fine cancellation initiative across VAT, excise, withholding and RETT systems—critically, those affected must understand the eligibility and act before the new deadlines to avoid permanent penalties.
• How UAE Businesses Can Plan for the Transition to Mandatory e-Invoicing — With the UAE’s e-Invoicing regulations moving from pilot to mandatory phases, now’s the time for businesses to prepare their systems, partnerships, and workflows to avoid compliance pitfalls.
• Bangladesh Budget 2026-27: Corporate Tax Rates, Tax Holidays & Green Energy Incentives — The Bangladeshi Budget 2026-27 delivers shifts in corporate rates, stronger tax rebates, and a push for green energy—key for business planning.
• Pakistan’s New Finance Act 2026: Key Withholding Changes & Social Media Taxation — With Pakistan’s 2026 Finance Act, small trader thresholds rose, and new taxes on social media income reshape how content creators and services are taxed.
• India: Leveraging IFSC Units for TDS Exemptions in Interest, Dividends & Financial Services Payments — Indian IFSC (International Financial Services Centre) units now enjoy a wider scope of TDS exemption—covering interest, dividends, professional fees and more. Here’s how to benefit.
• Entity Setup & Reorganization: Income Tax Simplified for Mergers After July 2026 — China’s Authority relaxed rules for tax treatment in corporate reorganizations like mergers and acquisitions—ideal for business structuring and entity setup.
• How China’s New Offshore Trust Rules Affect High-Net-Worth Individuals and Expats — China’s landmark 2026 announcements tighten overseas trust reporting for residents, touching everything from income recognition to reporting deadlines. Here’s what high-net-worth individuals and expats need to know and do.
• Tax Planning for Families in Hong Kong: From Child Allowances to One-Off Reductions — For families in HK, recent budget changes unlock savings via enhanced child allowances, deductions and special one-off reliefs.
• Compliance Guide for Digital Nomads Operating Between Hong Kong & Taiwan — Digital nomads need to stay on top of tax residence, reporting obligations, and treaty relief when earning across HK & Taiwan.
• Entity Setup Strategies for Hong Kong & Taiwan: Choosing the Right Business Form — Selecting the optimal legal entity can significantly reduce your tax burden and ease compliance—HK and Taiwan offer distinct paths.
• 한국의 국외전출자(Exit Tax): 누가 언제 신고하고 어떻게 부담을 줄일 수 있을까? — 거주자가 한국을 떠날 때 국내 주식 등에 대해 ‘출국 시 양도한 것처럼’ 양도소득세가 부과됩니다—적용 대상, 신고 절차, 절세 전략을 사례와 함께 알아봅니다.
• 한국의 암호자산 기타소득 과세: 준비해야 할 세부 규칙과 실전 예시 — 2027년부터 암호자산(가상자산)의 양도·대여 소득이 기타소득으로 분리과세되며 취득가액 산정 방식, 신고 절차 등이 구체화되었습니다—필수 가이드입니다.
• Digital Nomad 비자 정식화: 한국에서 체류하고 소득과 세금을 관리하는 방법 — 2026년 6월부터 한국에서 디지털 노마드 비자 제도가 공식 운영되며 연봉 기준 완화 및 체류 기간 확대 등의 변화가 생겼습니다—해외 원격 근무자를 위한 세금 및 체류 관련 핵심 사항을 정리합니다.
• Entity Setup & Corporate R&D Incentives under Japan’s 2026 Reform — Japan’s 2026 tax changes revamp incentives for R&D, large capital investments and restructure special deductions—key for corporations setting up or scaling operations.
• Taxes for Digital Nomads in Japan: What the New ‘特定活動’ Visa Means — Japan’s new ‘特定活動’ stay for digital nomads comes with specific tax residency and income tax implications—vital info before moving or working remotely from Japan.
• How Japan’s 2026 Tax Reform Impacts High-Income Individuals — Key changes in Japan’s 2026 tax reform affect high-earners with revised thresholds, progressive rates, and surtaxes—understanding these is essential for optimal planning.