Research and insights

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

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• Leaving Canada in 2026: A Practical Checklist for Residency, Departure Tax, and TFSA Compliance — Moving abroad does not automatically end Canadian tax residency. This guide explains the key departure-year filings, deemed dispositions, Canadian-source income rules, and TFSA restrictions that can affect emigrants.
• Digital Nomads and the UK Statutory Residence Test: Counting Days and Work Carefully — Working remotely while travelling can affect UK residence even when a person has no UK employer. The Statutory Residence Test requires a structured review of days, work patterns, ties and the relevant automatic tests.
• Self Assessment 2026: A Compliance Calendar for UK Taxpayers and Contractors — A reliable Self Assessment process starts with identifying the correct filing method, preserving evidence and working backwards from statutory deadlines. Contractors should also coordinate their personal return with any employment-status analysis under IR35.
• UK Tax Planning for 2026–27: Dividend Rates, Allowances and Income Bands — The 2026–27 tax year combines frozen personal thresholds with higher ordinary and upper dividend rates. Company owners and investors should review dividend timing, pension contributions and income extraction before finalising their tax strategy.
• Foreign Accounts, FBAR, and a U.S. LLC: A Compliance Map for International Entrepreneurs — A foreign bank balance, payment account, or foreign-owned U.S. LLC can create separate reporting duties even when little or no U.S. income tax is due. This guide distinguishes FBAR, federal income-tax filing, and Form 5472 obligations.
• 2026 FEIE Planning for U.S. Digital Nomads: The $132,900 Limit Is Only the Starting Point — The 2026 foreign earned income exclusion can reach $132,900 per qualifying person, but eligibility, work location, housing costs, and self-employment calculations determine the real benefit. A practical planning framework helps remote workers avoid overclaiming the exclusion.
• Remote Workers and Cross-Border Earners: Managing South African Filing Risk in 2026 — Digital workers with salary, freelance, rental or investment income need to distinguish auto-assessment from full reporting responsibility. South Africa’s 2026 filing guidance highlights why remote earners should review third-party data, provisional-tax status and foreign-income records before filing.
• South Africa’s 2026 Filing Season: A Practical Compliance Guide for Individuals, Trusts and Employers — South African taxpayers face several important filing windows in September and October 2026. This guide explains the obligations for non-provisional individuals, provisional taxpayers, trusts and employers, with practical steps to reduce late-filing and data-matching problems.
• Entity Setup in South Africa for Digital Nomads: Ring-fencing Losses & Thresholds — Digital nomads looking to establish entities in South Africa must understand changes like the ring-fencing of losses and VAT registration thresholds to optimise tax structure and compliance.
• Compliance Essentials for Employers in South Africa: EMP501 & PAYE System Updates — With the 2026 Employer Interim Declaration period approaching, employers need to update systems, understand new source codes, and align with the revised interim reconciliation calendar to avoid penalties.
• Navigating South Africa’s 2026 VAT Modernisation: What Businesses Need to Know — South Africa’s VAT rules are undergoing significant transformation as SARS implements amendments under the 2026 TLAB and TALAB—especially for foreign electronic service providers, educational institutions, and housing-scheme suppliers.
• Entity Setup in Azerbaijan for Non-Residents: VAT, Registrations, and Withholding When Doing Business Digitally — For non-resident entities transacting with Azerbaijani clients, setting up properly requires understanding VAT registration, income tax treaties, and local requirements to avoid double taxation and ensure smooth operations.
• Navigating New Income Tax Hierarchy in Azerbaijan: Phase-in for Private Sector Employees — From 2026, Azerbaijan is rolling out a new progressive income tax structure for private sector employees in the non-oil sector, reducing rates for lower incomes and transitioning gradually to minimize disruption.
• Mandatory VAT Registration for Non-Resident Digital Service Providers in Azerbaijan: What You Need to Know — Azerbaijan now requires non-resident digital service providers with annual turnover over USD 10,000 to register for VAT. This article explains who this applies to, how to register, and best practices for compliance.
• Digital Signatures Upgraded in Ukraine: What Individuals and Businesses Need to Know — Ukraine transitions to the “Kupina” cryptographic standard for qualified electronic signatures—ensuring stronger security and requirements.
• Ukraine’s New Export Settlements Extension: What Exporters Must Know — Ukraine has extended the settlement period for certain agricultural exports from 120 to 150 days—here’s what businesses need to do now.
• Setting Up Business Entities in Kuwait Post-Pillar Two Implementation — As Kuwait rolls out its multinational entity minimum tax (Pillar Two), foreign and domestic investors need to rethink entity structure, tax exposure, and compliance obligations under Law No. 157 of 2024.
• Saudi Arabia’s Fines & Penalties Relief Initiative: How to Leverage It Before End-2026 — ZATCA’s extension of its blanket penalty waiver gives taxpayers until December 31 2026 to clear historic VAT and other tax obligations without late‐filing or payment penalties—provided conditions are met.
• Navigating the UAE’s Recent VAT Amendments: What Businesses Should Know — The UAE’s latest updates to its VAT regulatory framework introduce key changes affecting input tax recovery, composite supplies, and apportionment methods—important for businesses to understand and implement.
• Sri Lanka: Capital Gains & Enhanced Capital Allowance Rules You Should Know — Sri Lanka has revised capital gains rates and granted 100% Enhanced Capital Allowance for large capital investment—learn how this affects your investments and business assets.