Research and insights

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

Page 12 of 349 · 6976 published records

• Constructing Entities in the Cayman Islands: Setup Strategies & Recent Rule Changes — How to properly structure a company in Cayman given substance requirements, beneficial ownership rules, and recent consultations.
• Compliance Essentials for Entities in Zero‐Tax Caribbean Jurisdictions — Key regulatory compliance tasks entities in jurisdictions like Cayman Islands and BVI must prioritize—especially as international pressure mounts.
• Maximizing Tax-Planning Opportunities for Digital Nomads in Puerto Rico — Exploring how Puerto Rico’s territory tax rules and bona fide residence status can offer major savings—and what you need to do to make them work.
• Digital Nomads & IRPF: What Expats Should Know for Their 2026 Filing — With recent IRPF reforms and revised tables in place, foreign residents and digital nomads must watch residency status, income origin, and deductions carefully in this filing period.
• Compliance Milestones: What Businesses Must Do in Late 2026 — New rules for fiscal benefits, document issuance, and fiscal irregularities demand businesses adjust systems and controls by year-end.
• How to Navigate the Simples Nacional Reforms in 2027 — With major changes ahead due to the Reform of Consumption, small businesses must act now to choose the best tax regime for 2027—whether staying ‘pure’ in Simples Nacional or going ‘hybrid.’
• Tax Planning: Managing Rural and Agricultural VAT Obligations in Argentina’s 2026 Calendar — Argentina’s AFIP has specific VAT regimes and deadlines for agriculture and rural operators—proper planning can reduce penalties and improve cashflow outcomes.
• Compliance Spotlight: New Digital Content Reporting Obligation in Chile (DJ 1965) — Chile's SII has introduced a new annual tax declaration for creators and platforms—understanding DJ 1965 is essential for influencers, content providers, or intermediation platforms residing or domiciled in Chile.
• Entity Setup: Choosing the Right Business Form in Argentina for Foreign Operators — Starting operations in Argentina? Understanding the different entity structures (Sociedad Anónima, SRL, or Permanent Establishment) can significantly affect your tax exposure.
• Digital Nomads & Remote Workers: Staying Compliant Post-Pillar 2 and DAC9 in the EU — Understanding how EU’s global minimum tax (Pillar 2) and new reporting rules under DAC9 affect individuals working remotely across borders.
• Preparing for Simplified Tax Reporting under DAC Recast & Direct Tax Omnibus — The EU is introducing sweeping simplification in direct taxation and administrative cooperation—cutting costs by over €1B/year while removing burdensome obligations for many businesses.
• How VAT Rules Are Being Reworked to Fuel the Circular Economy in the EU — A recent EU public consultation is the first step toward overhauling VAT rules—impacting second-hand goods, destruction of viable goods, and business use of passenger cars.
• Compliance in a Simplifying World: EU’s Tax Omnibus & DAC Recast — The EU has adopted major simplification measures via its Omnibus Directive and DAC recast—but with new rules for cross-border compliance that all global players should watch.
• Global Tax Planning in the Wake of OECD’s 2026 Reforms — With many countries introducing base-broadening, capital income changes, and targeted tax incentives in 2025, global taxpayers need to adapt planning strategies from retirement income to investments accordingly.
• Digital Nomads & the Global Minimum Tax: What You Need to Know — As countries worldwide enforce the new Pillar Two global minimum tax and expand tax regimes for non-residents, digital nomads face evolving risks—and opportunities—for planning a globally tax efficient life.
• Dynamic PAYG Instalments: What Small Businesses Need to Know and Prepare For — A new ‘Dynamic PAYG Instalments’ system is coming — small businesses could soon adjust their tax instalments in real-time. Here’s how to prepare.
• Entity Setup & Super: How ‘Payday Super’ Affects Businesses from 1 July 2026 — ‘Payday Super’ changes the timing and format of super guarantee for businesses—new rules, new systems, and what entities must do to stay compliant.
• Tax Planning for Foreign Property Investors: Understanding CGT Reforms — Recent proposed changes to Division 855 CGT rules for foreign residents demand careful tax planning for those investing in Australian property — here’s how to get ahead.
• Maximizing Credits While Avoiding Overlaps: HATC vs METC Rules for 2026 — New Budget 2025 rules prohibit claiming the same expense under both the Home Accessibility Tax Credit and Medical Expense Tax Credit starting with the 2026 tax year—understand what's eligible and optimize your claims.
• Livestock Tax Deferral Regions: What Ranchers Must Know in 2026 — Extreme weather has triggered new qualifying regions for livestock tax deferral—know whether your farm qualifies and how this impacts your income reporting.