Research and insights

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

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• Establishing an Entity for Digital Nomads Working Remotely in the U.S. — Choosing the right entity structure can help remote U.S. workers abroad optimize taxes, liability and benefit from treaties—here’s how to choose wisely while navigating FEIE, FBAR, and reporting.
• Automatic Penalty Relief 2026: Replace First Time Abate with AEP — In summer 2026, IRS will roll out the Automatic Exemption from Penalty (AEP), eliminating the need to request First Time Abate if you’ve consistently complied.
• Mastering the Foreign Earned Income Exclusion in 2026: What U.S. Expats Need to Know — A U.S. taxpayer living abroad may be able to exclude up to $132,900 of foreign earned income in 2026, plus housing costs subject to geographic limits. Here’s how to see if you qualify, how to calculate it, and what to watch out for.
• Compliance Focus: South Africa’s Filing Season 2026 and Ring-Fencing of Losses Change — For Filing Season 2026, South Africa has amended rules on ring-fencing of assessed losses, reducing the threshold and changing how eligibility works—a critical shift for businesses and trusts seeing losses.
• Digital Nomads in South Africa: What the New SARS Tax Directives Changes Mean for Remote Workers — South Africa’s recent updates to its Tax Directives system affect how non-residents, remote workers, and digital nomads are taxed, especially via pension and annuity income and recognition of transfers.
• How South Africa’s Budget 2026 Impacts Small Businesses & Turnover Tax Eligibility — Budget 2026 in South Africa brought a major shift: the turnover tax ceiling and VAT registration threshold both increased dramatically, broadening eligibility for simplified tax regimes.
• Why Russia’s Removal of Penalties for Zero Tax Returns Is a Model for Low-Risk Enterprise Setup — Russia has rolled back penalties for entities filing 'zero' declarations, reducing compliance pressure for startups and micro-enterprises — here’s how that may influence entity setup strategies across the CIS.
• Planning for Russia’s Simplified Tax System: What the 20-Million Ruble VAT Threshold Means for Small Businesses — With the VAT-free threshold under Russia’s USN (simplified system) formally extended until 2029, small businesses have a multi-year window to plan growth without unexpectedly becoming subject to VAT.
• How Russia’s New SPOT System for EAEU Imports Affects VAT and Excise Reporting — Importers from EAEU countries now face a new preliminary payment obligation under Russia’s SPOT system and updated declaration forms — here’s what your business needs to do to stay compliant.
• Montenegro Aligns Tax Laws with EU Standards: What You Need to Know Before Starting a Business — New laws in Montenegro revise corporate tax, VAT rules, and vehicle import exemptions—critical updates for entrepreneurs planning to set up entities or shop across borders, especially with EU accession in view.
• How Ukraine’s CRS 2.0 Affects Reporting for Financial Institutions and Individuals — With CRS 2.0 entering into force on July 1, 2026, Ukraine has expanded the reporting scope to include virtual assets and new financial products — a critical update for individuals and financial institutions alike.
• Digital Nomads in the UAE: Tax Residency, Income Reporting & the New Minimum Top-up Tax — For digital nomads spending part of their year in the UAE, recent corporate tax reforms—especially the introduction of the Domestic Minimum Top-up Tax (DMTT)—may affect your reporting and income structures.
• Setting Up Business Entities in the UAE Under the New Tax Procedures Regulations (April 2026) — With amendments to the UAE’s Tax Procedures Executive Regulations effective April 1, 2026, businesses need to understand new rules around voluntary disclosure, record-keeping, and refund procedures—especially during entity formation.
• Leveraging Saudi Arabia’s Penalty Amnesty Extension: What Taxpayers Need to Know — Saudi taxpayers now have an additional six months (from July 1, 2026) to take advantage of ZATCA’s Cancellation of Fines and Exemption of Financial Penalties initiative—learn how to qualify, avoid costly exclusions, and take action fast.
• Compliance Checklist: Transitioning to the Income Tax Act, 2025 & What Every Indian Taxpayer Must Know — With the Income-tax Act, 2025 now in force from 1 April 2026, Indian taxpayers face a transition from the old regime – here’s what compliance actions you need to take now to stay aligned.
• How India’s New IFSC TDS Notifications Can Transform Cash Flow for GIFT City Lease & Service Income — Recent notifications from CBDT exempt certain kinds of payments to IFSC units from TDS, which could reduce upstream cost and improve predictability for businesses leasing ships/aircraft or receiving service fees in GIFT City.
• Entity Reorganizations Made Easier: China’s Reduced Shareholder Threshold for Special Tax Treatment in M&A — China has relaxed ownership thresholds for special tax treatment in enterprise reorganizations — find out how this reduces cost and complexity for M&A deals.
• Optimizing Entity Structure Under China’s New Offshore Trust (离岸信托) Tax Regime — Recent reforms targeting offshore trusts demand updated structure planning to maintain compliance while minimizing tax exposure.
• Compliance Checklist for Digital Nomads Working Remotely in Taiwan — Remote work is thriving — but Taiwanese tax rules for foreign companies or digital nomads may trip you up if you don’t understand sourcing, residency, and filing obligations.
• Entity Setup & Treasury Centres in Hong Kong: Consultation on Enhanced Concession Regime — The Hong Kong government has proposed boosting tax concessions for Corporate Treasury Centres to attract multinational entities — here’s what to evaluate when considering HK as a finance hub.