Research and insights

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

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• 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.
• Entity Setup in Azerbaijan for Non-Residents: VAT, Registrations, and Withholding When Doing Business Digitally — For non-resident entities transacting with Azerbaijani clients, setting up properly requires understanding VAT registration, income tax treaties, and local requirements to avoid double taxation and ensure smooth operations.
• Navigating China’s New Withholding Regime for Foreigners’ Dividends and Interest — On September 1, 2026, China issued an official announcement adjusting how foreign individuals are taxed on dividends, interest, and bonuses paid by foreign-invested enterprises.
• Entity Structure & Exit Tax Considerations for High Net Worth Individuals in South Korea — South Korean rules around exit tax and entity setup demand strategic structuring — here’s what HNWIs need to know before crossing borders.
• How South Korea’s New Tax Reform Affects Digital Nomads and Crypto Users — Recent policy updates tighten reporting for crypto gains and increase penalties for non-compliance—digital nomads need to adapt now.
• 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.
• Japan Compliance for Exit Tax and Residency Obligations in 2026 — As mid-2026 shifts Japan’s filing requirements for departing individuals, expatriation can trigger major tax compliance triggers—here’s what you need to know.
• 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.
• Case Study: Filing VAT & Withholding Taxes as a Digital Nomad in Serbia — Step-by-step guide to staying compliant in Serbia while earning remotely, dealing with VAT, withholding taxes and new fiscalisation requirements.
• Case Study: High-Net-Worth Exit Tax and Residency Restructuring — Examining how an HNWI leaving Korea must manage exit taxation, residence status, and overseas assets disclosures, using concrete numbers.
• Constructing Entities in the Cayman Islands: Setup Strategies & Recent Rule Changes — How to properly structure a company in Cayman given substance requirements, beneficial ownership rules, and recent consultations.
• How China’s New Dividend Tax for Foreign Individuals Changes the Game — Foreign individuals earning dividends or bonuses from foreign-invested enterprises must now pay 20% IIT starting September 1, 2026—this article explains what qualifies, who’s affected, and how to stay compliant.
• Setting Up a Foreign-Business Entity Under Japan’s Corporation & Minimum Tax Rules: Key Considerations — Understand the structuring of foreign business entities in Japan under recent tax rules, including minimum taxation and tax reform impacts, to make informed decisions when entering or managing operations here.
• Setting Up an Entity for Digital Nomads: What Global Entrepreneurs Need to Know — Global nomads face unique entity-setup challenges—deciding where to incorporate, how to maintain legal residence, and optimizing tax exposure across countries.
• Living the Digital Nomad Life in Canada: Tax Rules You Need to Master — For Canadians working remotely abroad or foreigners working remotely from Canada, recent reporting changes and simplified returns impact your tax obligations.
• Digital Nomads in Saudi Arabia: Tax Rules You Shouldn’t Ignore — Saudi Arabia’s expanding e-invoicing rules, BEPS commitments, and compliance expectations are reshaping the landscape for nomads. Here’s what you need to know to stay compliant and thrive.
• 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.
• Navigating Crypto Taxation in South Korea: Resident & Non-Resident Rules for 2027 — Understand what the new crypto tax regime means for residents and non-residents, and how to plan now under the rules starting January 1, 2027.
• 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.
• Navigating Japan’s 2026 Tax Regime as a Digital Nomad: Residency, Domestic Source, and Deductions — Digital nomads in Japan must grasp recent reforms on residency, bracketed deductions, and source-based taxation—especially those tied to foreign income and asset ownership.