IRS completely canceled the paper tax refund checks, no bank account cross-border bosses wallet to "disconnect"?

The year 2026 has just begun, and cross-border sellers are under great pressure: on the one hand, the State Administration of Taxation has reiterated the scope of self-checking of offshore income and shattered false rumors, and on the other hand, the deadline for filing tax returns for the fourth quarter of 2025 has arrived, and under the superposition of the two nodes, sellers are facing the double test of compliance and declaration.

Successfully registering a company in Thailand is only the first step in doing business across the border. Just as a vehicle requires regular maintenance, a Thai company requires continuous "maintenance" to operate soundly and avoid fines and legal risks. In this article, we will explain in detail the routine maintenance of a Thai company, annual compliance obligations, and the post-completion considerations that must be taken into account in order to help your business stay afloat.

In recent years, Hong Kong bank accounts have attracted the attention of many mainland residents for their convenient cross-border financial services. However, the account opening policy changes from time to time and the process is confusing to many. This article will provide you with a systematic overview of the current mainstream methods for mainland residents to remotely apply for a Hong Kong personal account (using HSBC as an example), the latest policy changes and the reasons behind them, so as to help you complete the account opening in an efficient and compliant manner.

In FY26, the environment for Chinese companies going overseas is expected to see more significant structural changes. The compliance review of outbound direct investment (ODI) filings will continue to deepen, with more stringent requirements on project authenticity, source of funds and strategic fit. At the same time, emerging sectors that fit the national strategic direction and global market demand are expected to continue to be the main growth line through the cycle.

This trend reveals a clear signal: the generalized overseas path narrows, while the compliant, strategic and refined overseas layout will become the core pillar for enterprises to build global competitiveness. Whether you plan to set up overseas subsidiaries, conduct technology mergers and acquisitions, or expand into new markets, an accurate understanding and efficient completion of ODI filings are the starting point and fundamental guarantee for all of these. Based on a forward-looking perspective, this article will systematically sort out the core points, detailed processes and key risk avoidance strategies for ODI filing in 2026.