Research and insights

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

Page 104 of 350 · 6985 published records

• Entity Setup: Using Employee Ownership Trusts Under Canada’s Spring Economic Update 2026 — Learn how Employee Ownership Trusts (EOTs) offer capital gain exemptions and what conditions must be met to use them in selling your business.
• Compliance Essentials for Digital Nomads Leaving Canada — If you're planning to move abroad or travel extensively, make sure you understand departure/residency rules, foreign income reporting, and CRA obligations to stay compliant.
• Planning Around Canada’s Recent Tax Bracket Updates in 2026 — The 2026 federal and provincial tax brackets have shifted—learn how to adjust withholding, RRSP contributions, and timing of income to minimize tax.
• Strategic Tax Insights: Navigating the New Oil & Gas Revenue Levy — A permanent tax called OGRL will apply in high-price periods—this article unpacks thresholds, definitions, and planning for UK upstream energy companies.
• What Electric Vehicle Excise Duty (eVED) Means for UK EV Drivers from 2028 — Motorists driving electric and plug-in hybrid cars should understand the new per-mile charge eVED introduced in April 2028 and what it means for finance, compliance, and environmental policy.
• How the Foreign Permanent Establishment Exemption Reform Will Impact UK Corporations — Changes to UK‐resident companies’ ability to offset foreign PE losses will reshape corporation tax planning—particularly for groups in oil & gas and international operations.
• Retirement Plan Update: Extended Deadlines Under SECURE 2.0 You Can't Miss — Retirement plan sponsors now have until Dec 31, 2027 to amend many plans under SECURE 2.0—make sure your documents and operations comply retroactively.
• Entity Setup Strategies Under the One Big Beautiful Bill: QBI, Standard Deductions & Planning — New thresholds and permanent changes for qualified business income and deductions under the One Big Beautiful Bill law demand updated entity strategies.
• Maximizing the Foreign Housing Exclusion: What Digital Nomads Need to Know in 2026 — U.S. citizens living abroad can leverage the higher 2026 foreign housing cost limits and base housing amounts to lower taxable income—but location matters.
• Staying Compliant in South Africa’s 2026 Filing Season: Key Changes & Best Practices — New rules for provisional taxpayers, auto assessments and online submitting mean staying compliant in South Africa requires adapting your routine—here’s how.
• Entity Setup Strategies for SMEs in South Africa & Mauritius Post-2026 Changes — Recent policy shifts in South Africa and Mauritius change the game for SMEs—find out which company form, tax regime and thresholds now offer the most benefit.
• Maximizing Tax Efficiency for Digital Nomads in Africa: Residency Rules, Income Sources & Double Taxation — For nomads working across Kenya, South Africa, Mauritius and beyond, understanding residency, income sourcing and treaty use can unlock major tax savings.
• Case Study: Avoiding Penalties under Russia’s New ‘Zero-Return’ Deregulation — Russia’s reforms eliminate fines for failure to file zero tax returns—but only if no taxes were due. Useful example shows how to evaluate your risk exposure and how to document properly.
• Planning for Russia’s Frozen Simplified Tax Threshold & What It Means for Small Businesses — With the 20 million RUB threshold for USN to remain until 2029, small businesses have breathing room—but must plan carefully around eventual reduction to 15M and 10M rub.
• How Russia’s New Import Declarations & SPOT Scheme Affect Indirect Tax Compliance — From July 1, 2026, new rules require importers from EAEU states to pre-declare shipments under SPOT scheme including new forms and advance tax payments—these changes carry serious compliance implications.
• Compliance & Relief under Albania’s Tax Obligation Forgiveness Scheme — Albania is letting businesses wipe out old tax, penalties, and interest under certain conditions—here’s how to check eligibility and act fast.
• Montenegro’s Corporate Tax Changes & EU Alignment in 2026 — Montenegro is tightening rules for corporate profit tax, amortisation of interest, and nonresident taxation, pushing further EU acquis conformity—here’s what businesses need to know.
• Planning Around Turkey’s New Foreign-Income Tax Exemption — Turkey has introduced a 20-year income tax exemption for foreign-source income of individuals who were non-residents for at least three calendar years—here’s how resident realignments and eligibility affect you.
• Entity Setup Strategies in the UAE After the 2026 Tax Amendments — New UAE tax procedure amendments effective 1 January 2026 reshape how businesses structure and claim credits—smart entity setup is now more crucial.
• eInvoicing 4-Corner Model in the UAE: How Entities Should Prepare — UAE’s rollout of the eInvoicing 4-Corner Model is transforming tax reporting—this guide details what businesses must do to stay ahead.