Research and insights

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

Page 108 of 350 · 6985 published records

• Indonesia’s Marketplaces Now Collecting Income Tax – What E-commerce Sellers Need to Know — From August 1, 2026, major Indonesian marketplaces like Tokopedia and Shopee will automatically withhold Income Tax (Article 22) for domestic sellers – here's how to adapt your e-commerce operations.
• How Singapore’s New ASGD Tax Reference Number Impacts Trusts & Estates — Singapore is shifting to the new 9-character ASGD tax reference number for Estates, Trusts and UTs starting July 2026—what this means for tax filings, payments, and digital service upgrades.
• Tax Planning Strategies for Digital Nomads in Zero-Tax Caribbean Jurisdictions — Zero corporate or income tax doesn’t mean zero rules—digital nomads need to carefully plan for residency, substance, and source to avoid U.S. or other multinational exposure.
• Compliance Essentials for Caribbean Entities in a U.S. Possession or Working with U.S. Sources — Understanding U.S. territory rules, economic substance, and recent regulatory expansions is critical for entities tied to U.S. sources or operating in the Caribbean.
• Building Resilient Entities in the Caribbean: Best Practices for Entity Setup — Choosing the right structure and maintaining regulatory compliance can mean the difference between success and penalties for Caribbean-based entities.
• Case Study: Planning Around Simples Nacional Changes With IBS and CBS Implementation — Micro and small enterprises (MEs) must plan ahead due to changes for Simples Nacional, the IBS, and CBS regimes in 2027—here's a case study with strategy.
• Navigating Digital Platforms: Compliance with Brazil’s Withholding Rules for Commissions and Remunerations — Platforms that credit commissions, correctagens, or remunerations will face new withholding obligations under RFB's latest regulations. Here’s what you need to do.
• Entity Setup in Brazil: Transition to Alphanumeric CNPJ and What It Means — Brazil is changing how companies are identified—CNPJs will shift to alphanumeric format. This affects registrations, filings, and digital systems.
• Digital Platforms & VAT in Mexico: Regla 12.3.2 and What It Means for Creators & Hosts — If you're earning via digital platforms—sales, services, rentals—in Mexico, a new rule demands updating your tax profile and possibly new VAT or income tax obligations.
• Navigating Peru’s SIRE Electronic Records Obligation: What Businesses Need to Know — Peru’s SUNAT is postponing enforcement for using digital registers (SIRE) for certain large taxpayers—learn the thresholds, obligations, and how to prepare ahead.
• Leveraging Chile’s New Condonation Policy: How to Reduce Interest & Penalties Effectively — Chile’s SII and TGR have launched a new policy (effective June 18, 2026) to condone portions of interest and penalties for delinquent tax debts—understand how to qualify and optimize relief.
• Compliance Simplified: DAC Recast & What Businesses Need to Start Doing Now — With the pending DAC Recast from the June 2026 simplification package, businesses must adapt reporting, exchange of information, and administrative cooperation strategies long before final enactment.
• Strategic Entity Setup in the EU: Pillar 2, CFCs & Simplification on the Horizon — EU’s planned Omnibus direct taxation reform introduces harmonised CFC rules, changes to ATAD, and powers abolishing multiple withholding taxes—key shifts for how entities should be structured.
• How the €3 Low-Value Import Duty Will Impact Digital Nomads & Online Sellers — From 1 July 2026, EU removes the duty-free threshold for low-value imports and introduces a €3 flat customs duty—here’s what digital nomads, cross-border sellers and platforms must know.
• Real-World Case Study: U.S. Tax-Exempt Organizations & Executive Compensation Under New IRS Notice — IRS’s Notice 2026-36 under the One, Big, Beautiful Bill significantly expands how excise tax on executive pay applies—learn via a detailed case study what this will mean for nonprofits and charities.
• UK Tax Update 2026: What Digital Nomads & Globally Mobile Individuals Need to Know — If you work abroad or across borders, recent UK changes on Non-Resident Directors, National Insurance, and overseas income could affect your liabilities—even if you don’t live permanently in the UK.
• How Global Minimum Tax (‘Pillar 2’) Affects Multinationals: Planning & Compliance Strategies — Companies operating internationally must adapt to the Global Minimum Tax under the OECD/G20 Inclusive Framework—this article outlines what it is, who’s affected, and how to align operations.
• Digital Nomads and Australian Tax Residency: When You’re Taxed In Australia — Working remotely from abroad? Whether you maintain ties to Australia or live overseas, your tax commitments depend heavily on the residency tests under Australian tax law.
• Payday Super From 1 July 2026: Compliance Checklist for Employers — The super guarantee rules are changing dramatically. Employers must pay super each pay-day and adhere to new reporting requirements. Here's your compliance roadmap.
• Navigating the New Division 296 Tax: What High-Balance Superannuation Members Need to Know — If your super balance exceeds $3 million (or even $10 million), a new tax regime under Division 296 kicks in from 1 July 2026—this article breaks down how it works and how you can plan ahead.