Research and insights

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

Page 15 of 349 · 6976 published records

• Digital Nomading & IRRF for Non-Resident Investment Income: New Transações para Controvérsia for IRRF investors — The Receita Federal is offering a new **transação** to non-residents over IRRF on investment income controversies—relevant for digital nomads or remote investors earning from Brazil.
• Ensuring Compliance with Benefits Tax Incentives: New Rules for Monitoring & Adaptation — Starting 1 September 2026, updated instruções govern how companies must monitor and demonstrate eligibility for fiscal incentives under art. 43 of Lei 14.973/2024.
• Choosing Between Simples Nacional “Puro” vs. “Híbrido”: Strategic Options for Small Businesses in 2027 — With the Reforma Tributária do Consumo, micro and small businesses must decide by September 30, 2026 whether to keep CBS and IBS inside Simples Nacional or adopt the hybrid regime.
• Argentina: Strategies for Tax Planning under Extended Deadlines in Impuesto a las Ganancias and ANSES Adjustments — With AFIP and ARCA extending certain tax deadlines and updating minimum pension/salary caps, here’s how individuals and small businesses can plan ahead and optimize.
• Chile’s New Reporting Duty for Digital Content Creators: What Content Providers Need to Know — Chile will require digital creators and platforms to disclose annual income details under DJ N° 1965 starting in Operación Renta 2027—this article explains who is affected and how to prepare.
• Digital Nomads and Foreign Earned Income Exclusion: What’s New for 2026 — With recent IRS rulings and revenue procedures tweaking the foreign earned income rules, digital nomads need to update their compliance strategy to avoid pitfalls.
• How the Global Minimum Tax Updates Re-shape Multinational Strategy — Recent OECD/G20 Global Minimum Tax updates introduce a legislative review framework and clarifications in the GloBE Model Rules that all multinationals need to integrate into tax planning.
• Entity Setup and the Global Minimum Tax: Structuring for Multinational Compliance — For entities operating across borders, understanding the ATO’s Global and Domestic Minimum Tax regime and the compliance burden is now essential — here’s how to align structure, reporting and operations.
• Digital Nomads and Residency: What Australia’s Rules Mean for You in 2026 — Australia’s residency tests affect taxation for digital nomads — whether you’ll pay tax on global income, your super obligations, and how to structure your life when itinerant.
• Maximising Cash Flow: How Dynamic PAYGI Will Transform Small Business Tax Planning — Dynamic PAYGI is set to allow businesses to align PAYG instalments with real-time performance — discover what data you’ll need, when this begins, and how you can prepare now.
• Tax Deferral Strategies for Farmers Facing Extreme Weather Losses — When nature strikes, learn how agricultural producers can defer taxable income in prescribed regions to protect financial sustainability.
• Staying Compliant: Recent Changes to Fuel Excise Tax & Deferrals for Farmers — Updates to fuel excise tax relief and livestock income deferral impact farmers, businesses, and everyone using fuel—understand the compliance burdens.
• Optimizing TFSA & RRSP Use for Young Professionals — Explore strategies to balance RRSP and TFSA contributions to maximize tax savings, retirement readiness, and flexibility — especially if you're early in your career.
• Navigating UK Residence Rules as a Digital Nomad: Applying the Statutory Residence Test Post-2025 — After the removal of domicile and updates to the Statutory Residence Test, digital nomads must carefully assess days, ties, and exceptional circumstances to know their UK tax position.
• Compliance Essentials: What You Need to Know About HMRC’s Improved Self Assessment Registration Service — HMRC has revamped its Self Assessment registration service ahead of the 5 October deadline—here’s how to stay compliant, avoid penalties, and what’s changed.
• Maximising Tax Planning Opportunities with the 2026 HMRC Simplification Policies — New consultation items and reforms unveiled in HMRC’s ‘Tax Update 2026’ open potential tax planning windows—particularly for Self Assessment, ISAs, and Capital Gains for business assets.
• New Rules for Clean Fuels Producers: A Guide to Notice 2026-53 and WFTC Changes — Producers of clean fuels must understand the new emission rate rules under Section 45Z and how manure, regenerative agriculture, and eligible feedstocks impact credits under WFTC.
• Leveraging Trump Accounts for Kids: Gift Tax Safe Harbor & Contributions Strategies — Explore how Trump Accounts offer new benefits for parents and relatives under the Working Families Tax Cuts—and how to avoid unnecessary gift tax filings.
• Mastering the Automatic Exemption from Penalty (AEP): Say Goodbye to First Time Abate — Starting Summer 2026, AEP simplifies penalty relief for compliant U.S. taxpayers, removing the need to request relief manually under FTA.
• Tax Planning Across Africa: How to Navigate VAT & Online Services Regulations — Countries like Rwanda, South Africa, and Mauritius are changing the game for VAT on digital services—learn how to plan for these shifts and protect your bottom line.