Research and insights

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

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• Compliance Focus: What BVI Licensees Should Prepare for in 2026 AML/CFT/CPF Inspections — With intensified supervisory attention in BVI across trust, investment, virtual assets sectors, licensees must upgrade compliance systems—here’s how to ac ce plate compliance in upcoming inspections.
• Entity Setup in BVI Post-Beneficial Ownership Reforms: What Businesses Must Know — BVI’s new beneficial ownership regime has introduced major changes—understand how entity setup has shifted for business operations, compliance and privacy risks.
• Tax Planning in Territorial Caribbean Jurisdictions: Zero-Tax Residency Strategies — Explore how individuals and entities can optimise tax planning in zero-tax jurisdictions like the Bahamas, Bermuda, BVI and Cayman by establishing proper residency, entity structure, and income sourcing.
• Tax Tip: How the 2026 DITR Schedule Affects Owners of Rural Properties — Between August 10 and September 30, 2026, owners of rural properties must submit the DITR; missing or late filings can trigger penalties and loss of benefits.
• Navigating the CNPJ Alfanumérico Shift: What Businesses & Digital Nomads Must Know — From July 2026, new CNPJ registrations may include letters—a change that impacts systems, documentation, and identity verification for firms and individuals alike.
• How Brazil’s New ‘Devedor Contumaz’ Regime Impacts Businesses — Understanding how the expanded list of recurring tax debtors under Lei Complementar 225/2026 could affect reputations, credit, and operations.
• Chile’s Relief Measures for Impacted Regions: What the Tax Amnesty Means for Local Businesses — Chile’s SII has offered relief to taxpayers in communes affected by flooding and storms, extending payment deadlines and waiving interest and penalties until October 2026.
• Exemption for Rental Income of Primary Residence in Argentina: How It Affects You — From 2026, Argentina allows exemption of gains from home rentals or transfers for a primary residence—review criteria and examples to see if you qualify.
• Argentina’s First Anticipo 2026 for ‘Ganancias’ Delayed: What Individuals Need to Know — Argentina has officially postponed the first anticipo payment for the 2026 income tax (Ganancias) and extended the filing deadline, easing compliance burdens for individuals.
• Compliance Challenges for Digital Nomads in the Age of Cross-Border Tax Enforcement — Digital nomads increasingly face compliance scrutiny under global tax rules like GMT, new EU customs duties, and treaty standards—knowing your obligations is no longer optional.
• Planning for Global Minimum Tax: What Multinationals Need to Know in 2026 — As more jurisdictions adopt the Global Minimum Tax under BEPS Pillar Two, multinationals must re-tool their tax planning strategies to manage compliance and safeguard profits.
• Parental Leave and Super: Ensuring Your Paid Leave Isn’t a Retirement Cost — New rules now ensure government-funded paid parental leave doesn’t reduce your super future—if your child was born or adopted after 1 July 2025, you may get extra SG contributions from the ATO.
• What the CGT Reforms in the 2026-27 Budget Mean for Foreign Residents and Property Investors — From 1 July 2027, Australia’s 50% CGT discount gives way to inflation-indexed discount, with minimum tax thresholds to level the playing field—especially for foreign residents and property owners.
• How to Navigate Payday Super: What Employers and Employees Need to Know Before 1 July 2026 — The Payday Super reforms will reshape how super guarantee contributions are made in Australia—it’s crucial for both employers and employees to understand the new timing, obligations, and risks.
• Entity Setup: Choosing the Best Structure for Cross-Border Small Businesses Post-Hybrid Mismatch Reforms — New draft rules addressing hybrid mismatch arrangements, foreign accrual income, and transfer pricing change the game for small enterprises operating across borders—structure intelligently.
• Practical Compliance for Digital Nomads: Navigating Canadian Departure Tax and Residency Rules — As Canada strengthens its global tax alignment and technical amendments arrive, digital nomads must carefully manage residency, severance, and reporting to avoid departure tax pitfalls.
• Smart Tax Planning for RRSPs and First-Time Home Buyers Amid Recent Canadian Tax Reforms — With the first federal personal tax rate cut to 14% and changes to RRSP Home Buyers’ Plan rules, there are new opportunities to maximize savings—especially for first-time home buyers.
• Side Hustles Under the Spotlight: £1,000 Trading Allowance and Self Assessment Rules — If you’re making extra income from side gigs, finding out whether you need to register for Self Assessment now matters — £1,000 of trading income is where the line is drawn in 2025-26.
• Umbrella Company Reforms from April 2026: What Agencies, Clients and Workers Must Know — From 6 April 2026, agencies and end clients become legally liable alongside umbrella companies for PAYE taxes—this article breaks down the joint & several liability rules, real-world examples, and how to stay compliant.
• Getting Ahead of Making Tax Digital: What Sole Traders and Landlords Need by August 7 2026 — Sole traders and landlords earning over £50,000 must submit their first quarterly Making Tax Digital update by 7 August 2026 — here's how to prepare now to stay compliant and avoid penalties.