Research and insights

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

Search: tax residence

Page 1 of 8 · 158 published records

• Launching a Korean Business While Living Abroad: Choosing the Right Tax and Filing Workflow — Nonresident founders and overseas-based consultants need to separate entity formation from tax administration. Korean source income, withholding, electronic filing, VAT, and cross-border documentation should be designed together rather than handled as separate afterthoughts.
• Digital Nomads and Non-Domiciled Service Providers: Separating Residence, Source, and Collection Duties — Working remotely across Latin America can create separate residence, income-tax, VAT/IGV, and electronic-compliance issues. The official 2026 calendars show why a person or company must analyze where customers are located, where services are supplied, and which entity has collection responsibilities.
• Leaving Canada in 2026: A Practical Checklist for Residency, Departure Tax, and TFSA Compliance — Moving abroad does not automatically end Canadian tax residency. This guide explains the key departure-year filings, deemed dispositions, Canadian-source income rules, and TFSA restrictions that can affect emigrants.
• Digital Nomads and the UK Statutory Residence Test: Counting Days and Work Carefully — Working remotely while travelling can affect UK residence even when a person has no UK employer. The Statutory Residence Test requires a structured review of days, work patterns, ties and the relevant automatic tests.
• Navigating Japan’s Platform Taxation Rules as a Digital Nomad — If you provide digital services or apps from outside Japan, emerging platform taxation rules may create new exposure—even if you never set foot in the country.
• Digital Creator Tax Reporting in Chile: Understanding DJ N°1965 Effective Operation Rent 2027 — From 2027, Chile will require influencers and digital content creators to submit DJ N°1965—detailing all income or payments they receive via digital platforms. Why this matters and how to comply.
• Ukraine’s CRS Upgrade: What Financial & Digital Nomad Professionals Need to Know — Ukraine has officially adopted the updated Common Reporting Standard (CRS) from 2027. Here’s what digital nomads, financial institutions, and tax planners should prepare for – and how it may impact cross-border compliance.
• Digital Nomad Guide: Staying Compliant While Working Remotely Across Latin America — Remote work across Latin America is booming—but staying tax-compliant means understanding residence rules, double tax treaties, and local filing obligations. Learn how to plan ahead to avoid surprises.
• Navigating China’s New IIT Rules for Foreign Individuals: Dividends, Restricted Shares & Trusts — Recent changes in China’s Personal Income Tax (IIT) law tighten rules on **foreign individuals** receiving dividends, selling restricted shares, or setting up offshore trusts—understanding them is vital for compliance and planning.
• Smart Moves for Digital Nomads: Navigating Entity Setup and Tax Home in Africa — Are you a digital nomad eyeing Africa as your base? Here’s a guide to structuring your entity and establishing a tax home while optimizing compliance and costs.
• Case Study: Entity Setup for Digital Nomads Relocating in the EU — How a digital nomad from outside the EU can choose the right setup—salary, contractor, or local incorporation—to optimise tax, social obligations, and administration.
• Tax Strategy for Digital Nomads in Mauritius: Leveraging Finance Act 2026 Changes — Recent changes under Mauritius’s Finance Act 2026 offer new opportunities and obligations for digital nomads—here’s how to align your tax-home strategy, stay compliant and optimise deductions.
• Pillar 2 & Entity Setup: Structuring Multinationals Under the New Global Minimum Tax — With the EU Pillar 2 Directive fully in force, multinational companies need to adapt entity setup and investment decisions—especially around income inclusion rules, top-up taxes, and tax treaty alignment.
• Digital Nomad Essentials: VAT, Reporting & Residency Rules in the Simplified EU Tax Landscape — Recent changes—especially under DVAT, DAC8, and DAC7 recast—have direct implications for nomads working across EU borders. Key issues include VAT on services, crypto reporting, and personal tax status.
• Meeting Global Tax Compliance in the Age of Digital Transactions — Stay compliant with evolving international regulations on VAT, withholding, and data reporting — essential for entities operating across borders.
• How Digital Nomads Should Navigate Tax Residency & NDFL Rules in Russia After 2026 Changes — Russia’s 2026 reforms overhaul tax residency, progressive incomes, and withholding rules—what every remote worker, digital nomad, or foreign agent needs to know to stay compliant.
• Tax-Smart Structuring of M&A in China Under Updated Rules for Corporate Restructuring — China has relaxed a key condition for favorable tax treatment in corporate **restructuring**, lowering the shareholding threshold, which opens new pathways for entity design and restructuring. Learn how to structure deals to optimize tax outcomes.
• Navigating China’s New Withholding Tax Rules for Foreign Individuals (“非居民”股息红利税率升级) — China has issued a new policy impacting foreign individuals receiving dividends: they’re now subject to a flat 20% personal income tax rate—with revised withholding & reporting obligations. Here’s what you need to know.
• Compliance Essentials for EU Digital Nomads in 2026 — EU directives now interact more closely with digital nomad activity—understanding DACs, Pillar Two, and ATAD is no longer optional for remote workers crossing borders.
• Compliance for Expats: Decoding Japan’s ‘Exit Tax’ (国外転出時課税制度) — Japan’s Exit Tax requires certain long-term residents leaving the country with substantial assets to report and potentially pay tax on hidden gains—even before they’re sold. Here’s what expats must know to stay compliant.