Research and insights

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

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• Entity Setup in Argentina: What Changes to Electronic Invoices & Comprobante Rules Mean for New Companies — Argentina’s AFIP has overhauled electronic invoicing, comprobantes, and business record requirements—crucial updates for new companies starting operations after mid-2026.
• Chile’s New Policy on Interest & Penalty Condonation: What Businesses Need to Know — Chile’s SII has implemented a revamped policy for condonación of interest and penalties, offering more favorable terms for taxpayers with outstanding obligations as of mid-2026.
• Digital Nomads in Peru: Navigating the SIRE Deadline and How to Stay Compliant — With SUNAT’s new grace period for SIRE compliance ending August 31, digital nomads earning foreign income need to understand whether they’re obliged, exempt, or penalized.
• Pillar Two Compliance: Manual & FAQs You Can’t Ignore for 2024-2026 — Ring-fencing global minimum tax obligations just became more urgent—new guidance and FAQs clarify Qualified Income Inclusion Rules and top-up tax returns, especially for entities operating in Cyprus and across multiple Member States.
• How the EU’s New Tax Simplification Package Changes the Game for Cross-Border Businesses — A sweeping package proposed on 24 June 2026 promises significant cuts to compliance costs, scrapped withholding taxes on intra-EU payments, and a streamlined DAC framework—with big implications for businesses operating across borders.
• Entity Setup Case Study: Choosing the Right Structure for Cross-Border Startups — We compare LLPs, LLCs, and corporations across major jurisdictions and show how entity classification and tax treaties influence your tax exposure.
• Compliance Advances: IRS Introduces Automatic Penalty Relief System — The IRS is replacing the "First Time Abate" program with a new automatic penalty relief process starting in summer 2026—no action required if you're compliant.
• Tax Planning Strategies for Digital Nomads Navigating Global Residency Rules — Understanding residency rules and tax treaties can help digital nomads minimize double taxation while maximizing deductions in jurisdictions around the world.
• Adjusting Your Returns: What the New 91¢/km Car Rate Means for Remote and Hybrid Workers — The ATO raised the cents per kilometre rate to 91 cents/km from 1 July 2026—here’s how remote- and hybrid-based employees and gig workers can apply it for maximum benefit.
• Division 296: Managing Super for High Balance Individuals — If your total super balance exceeds $3m (or $10m), new Division 296 rules from 1 July 2026 may cost you tax on earnings above those thresholds—understand what applies and how to plan ahead.
• Navigating Payday Super: What Small Businesses Need to Know Now — With Payday Super kicking in from 1 July 2026, small employers must realign payroll, super payments and reporting systems to avoid SG charge exposure.
• Entity Setup in Canada: Choosing the Right Structure for Small Businesses — Structuring your business has lasting tax and legal effects—this article walks through sole proprietorships, corporations, and co-operatives while weighing liability, taxes, and long-term growth.
• Crafting a Year-End Tax Planning Strategy for Canadian Digital Nomads — If you split your time between Canada and abroad, strategic planning can help minimize your tax liabilities—here’s how to navigate residency rules, RRSP/TFSA limits, departure tax, and foreign income reporting.
• Entity Setup in the U.S.: Choosing S-Corp, LLC, or C-Corp for Small Businesses — A breakdown of pros, cons, and U.S. state/federal considerations when deciding what business entity type to set up in 2026
• Tax Planning for U.S. Remote Workers: Maximizing the FEIE & Keeping State Residency Clean — Learn how U.S. remote workers or digital nomads can legally reduce U.S. tax liability using the Foreign Earned Income Exclusion (FEIE) and avoid unexpected state tax surprises
• Ghana’s Leap Into Digital Taxation: ITAS and What Informal Businesses Need to Know — Ghana has launched a unified tax administration platform and introduced reforms to VAT and registration thresholds that could ease burdens for informal and small enterprises.
• Kenya’s Tax Amnesty & VAT Relief on Fuel: Practical Guide for Businesses & Individuals — Kenya’s government has extended reduced VAT on fuel into October and is running a tax amnesty from July to December 2026—this article breaks down who benefits and what you need to do to comply or take advantage.
• Maximizing South Africa’s 2026 Filing Season: New Rules for Losses, Interest & Auto-Assessments — South Africa’s 2026/27 filing season introduces critical changes—especially the ring-fencing of assessed losses from a 39% tax threshold, transaction-level interest reporting, and expanded auto-assessment for provisional taxpayers.
• Digital Nomads & Foreign Income Taxation in Russia & the CIS: What to Know in 2026 — For digital nomads in Russia & CIS, the 2026 regime brings progressivity for EAEU incomes and stricter rules for tax residency—here’s how to stay compliant while maximizing benefits.
• Entity Setup & Tax Strategy: Smoothing Entry onto USN or Patent System in Russia — Russia’s 2026 tax rules for entrepreneurs changing regimes require timely moves—here’s how to structure entity setup, choose your regime, and manage transitions with clarity.