Research and insights

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

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• How Brazil’s CBS/IBS Roll-out Impacts Individuals: What Digital Nomads & Small Taxpayers Need to Know — Brazil’s consumption tax reform means that starting January 1, 2027, many individuals must act like small businesses—registering for CNPJ and issuing fiscal invoices. This article breaks down what a digital nomad or remote worker living part-time in Brazil needs to prepare for.
• Chile’s SII Tightens Oversight on Digital IVA & Online Betting Platforms — Chile’s tax authority is stepping up digital tax compliance—platforms facilitating online sales and betting are now under stricter IVA rules and subject to change of subject regime.
• Digital Platforms in Mexico: Opting for ISR & IVA Retentions as Final Payments — Navigating the new SAT rule that allows digital platform users in Mexico to treat ISR and IVA retentions as final payments—what it means and how to make the most of the opportunity.
• Pillar Two & DAC Recast: Simplifying Reporting Obligations for Multinationals — The EU’s DAC Recast proposal aims to reduce overlapping reporting under DAC6, DAC7, DAC4 & DAC9 and exclude firms already under Pillar Two top-up tax rules—simplification that could cut billions in compliance costs.
• Removing VAT Exemptions on Low-Value Imports: What EU Businesses Need to Know — From 1 July 2026, EU imports under €150 are no longer VAT-duty exempt—businesses selling online from outside EU should understand how the new €3 customs duty and product identifier rules will impact cross-border trade.
• Case Study: How the UK’s "Making Tax Digital for Income Tax" Roll-Out Impacts Global Professionals — UK’s digital tax filing changes under MTD will reshape tax workflows for global contractors and freelancers—see how this roll-out affects you.
• Digital Nomads & Remote Work: Tax Compliance Essentials in 2026 — Remote work opens freedom—but also tax obligations across borders; here’s what digital nomads must stay compliant with in 2026.
• Avoiding Traps with Cross-Border Estate Planning: Strategies for Individuals & Entities — Estate planning across jurisdictions involves complex intersections of inheritance, trusts, tax treaties, and entity structures—get clear strategies to navigate them successfully.
• What Digital Nomads Should Know About Australian Residency, Super & Tax When Living Abroad — If you're working remotely abroad or splitting time between countries, your tax and super obligations in Australia can still apply — here’s what digital nomads need to keep in mind.
• Compliance Checklist: Are You Prepared for Payday Super from 1 July 2026? — Australia’s Payday Super reforms change how and when employers pay super — late payments won’t just hurt workers, they’ll trigger new charges. Here’s how to stay compliant.
• Tax Planning for Ultra-High Super Balances: Navigating Division 296 — With changes from 1 July 2026 under Division 296, those with super balances above $3 million (and $10 million) face new tax on earnings — here's how to plan effectively.
• Setting Up an Entity for Business Succession: Employee Ownership Trusts in Canada — If you're planning your business exit, Employee Ownership Trusts (EOTs) now offer federal capital gains exemption opportunities and stability in ownership transfer. Here's how it works.
• Compliance Essentials for Canadians: Don’t Miss These 2026 Filing Updates — Your 2026 Canadian tax return isn't going to look exactly the same as previous years—new due dates, documentary requirements, and credits mean missing a detail can cost you. Here’s what you need to know.
• Planning for the Mid-Bracket Tax Cut in Canada: Strategies Every Taxpayer Should Know — With the lowest federal personal income tax rate falling from 15% to 14% in 2026 under Bill C-4, Canadians in the two lowest tax brackets have new planning opportunities. Learn how to maximize your savings in 2026 and beyond.
• Avoiding Abusive Scheme Risks: Reporting Obligations for CRATs Declared as Listed Transactions — New IRS rules designate certain Charitable Remainder Annuity Trust schemes as listed transactions with strict reporting and penalty consequences for those attempting to avoid recognizing income.
• Automatic Penalty Relief: IRS’s New AEP Program Simplifies Burden for Compliant Taxpayers — The IRS’s new Automatic Exemption from Penalty (AEP) program replaces First Time Abate, offering penalty relief without taxpayer action for those with strong compliance histories.
• Mastering the Foreign Earned Income Exclusion: What U.S. Expats Need to Know for 2026 — Maximize your tax savings abroad with updated FEIE limits and proven strategies for meeting the bona fide residence or physical presence tests without risking compliance missteps.
• Pros & Cons of Choosing Turnover Tax vs. Standard Income Tax for SMMEs in South Africa — The Budget 2026 brought big changes to turnover tax thresholds: small businesses now face a choice—stick with standard income tax or opt for simpler turnover-tax. Which makes sense for your enterprise?
• Compliance Checklist for Digital Nomads Working Remotely from South Africa — Operating remotely from South Africa brings compliance demands—residency, income sources, declarations, and tax directive changes all matter. Use this checklist to stay compliant from abroad.
• How Ring-fencing Changes in South Africa Affect High-Income Employers — South Africa’s Section 20A amendment lowers the marginal rate trigger for ring-fencing losses, with sweeping payroll, fringe benefit and retirement-directive implications for high-income individuals.