Insights & Alerts
Expert analysis and professional commentary on cross-border business, tax, compliance, and wealth management — curated by our certified advisors.
In-depth Analysis of Corporate Globalization Trends in 2026: Overseas Expansion Paths for Manufacturing and Service Industries
With the regional restructuring of global industrial chains, normalized trade barriers and accelerated digital trade, Chinese enterprises’ overseas expansion has evolved from simple goods export to localized operation, on-site capacity construction and coordinated service support. In 2026, manufacturers of new energy, machinery equipment, home appliances, auto parts and other sectors prioritize localized production capacity and supply chains. Meanwhile, service sectors including digital services, cross-border e-commerce support, logistics, tax & compliance, legal services, inspection and testing develop supporting overseas businesses alongside manufacturers and platform economies. Enterprises shall formulate differentiated implementation plans based on industrial attributes, target markets, tax and labor regulations, so as to avoid long-term risks arising from tariffs, rules of origin, taxation, data protection and labor management.
Interpretation of the "Tax Connect" Service Brand: Cross-border Tax Services by the State Taxation Administration of China
With the growing number of Chinese enterprises going global, increasing cross-border personnel mobility and expanding foreign investment into China, issues such as asymmetric cross-border tax information, application of tax treaties, double taxation and resolution of tax disputes have become more prominent. The State Taxation Administration of China (STA) has launched the Tax Connect cross-border tax service brand to integrate foreign-related tax service resources. It provides policy guidance, tax handling assistance, tax treaty application support and dispute resolution services for Chinese "Going Global" enterprises, inbound foreign investors and cross-border individuals. It shall be clarified that Tax Connect is neither a standalone tax processing channel to replace enterprises’ own compliance judgment, nor a customized tax solution for individual cases. When using the services, enterprises shall conduct professional assessments in accordance with local laws of host countries, transaction arrangements, tax residency status and actual business conditions.
Global Tax News: Review of 2025 International Tax Policies & 2026 Trend Outlook
Over the past year, international tax rules have evolved rapidly focusing on the Global Minimum Tax, digital economy taxation, tax transparency, anti-tax avoidance and cross-border information exchange. For cross-border enterprises and high-net-worth individuals, tax planning has shifted from simply exploiting tax disparities between jurisdictions to emphasizing commercial substance, information transparency, compliant filing and global tax burden coordination. In 2026, the international tax landscape will feature refined regulations, phased implementation across jurisdictions and strengthened cross-border regulatory cooperation. When designing overseas structures, profit distribution, intangible asset arrangements, cross-border financing and tax residency plans, enterprises shall keep a close eye on tax reforms in major economies and abandon outdated strategies relying on low-tax jurisdictions and shell companies.
BEA Form BE-13: Overlooked US Compliance Requirements for Foreign Entrepreneurs
When expanding into the US market, foreign entrepreneurs usually focus on federal tax compliance, state registration, bank account opening and employment regulations, while ignoring the statistical filing requirements for new foreign direct investment issued by the U.S. Bureau of Economic Analysis (BEA). Form BE-13 is not a tax return. It is a key filing document for BEA to track foreign investors’ new establishment, acquisition and business expansion in the United States. Once a foreign individual or entity acquires or increases direct investment interests in a U.S. business and meets relevant thresholds on voting rights, investment amount or transaction type, a filing or exemption filing obligation under BE-13 will be triggered. Failure to file as required may lead to BEA inquiries, mandatory supplementary filings and subsequent penalties. Therefore, foreign investors shall include BE-13 in the basic compliance checklist before incorporating a U.S. company or acquiring U.S. businesses.
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