Research and insights

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

Page 20 of 349 · 6976 published records

• Navigating Entity Setup in the BVI Post-2025 BO Regulation Changes — With recent changes to the Beneficial Ownership Regulations in the British Virgin Islands taking full force at the end of 2025, establishing entities there now requires more attention than ever to BO filing, exemptions, and agent responsibilities.
• Entity Setup & Simples Nacional under CBS/IBS: How Small Businesses Should Adapt in 2026 — If you're a small enterprise in Brazil—or planning to become one—understanding how the Simples Nacional regime integrates CBS and IBS, plus your rights to opt-in or out, could save costs and streamline processes.
• Digital Nomads & the CBS: What Brazil’s 2026 Reform Means for Remote Workers — As Brazil transitions to the CBS/IBS fiscal model and extends CNPJ obligations to certain individuals, digital nomads need to re-evaluate compliance risks and adapt entity choices to minimize surprise tax exposure.
• 5 Entity Setup Tips for Digital Nomads in Latin America Under Emerging Regimes — New tax rules across LatAm countries mean digital nomads must be careful when choosing entity structures—here’s how to do it right.
• Argentina’s Digital Transformation: Electronic Invoice Mandate Expands to Monotributistas Sociales & Promovidos — From November 1, 2026, Argentina will require even its lowest-tier small taxpayers to issue digital invoices—this change significantly impacts monotributistas sociales and promovidos.
• How to Navigate Chile’s New DJ 1965: Digital Content Tax Compliance for Creators — Chile has introduced the Declaración Jurada Anual N° 1965 for digital content creators and enterprises—here’s what you need to know to comply when it becomes effective in Operación Renta 2027.
• Pillar 2 & Entity Setup: Structuring Multinationals Under the New Global Minimum Tax — With the EU Pillar 2 Directive fully in force, multinational companies need to adapt entity setup and investment decisions—especially around income inclusion rules, top-up taxes, and tax treaty alignment.
• How the EU Customs Reform Reshapes Low-Value Imports and E-Commerce — A landmark EU Customs Reform adopted via Regulation (EU) 2026/382 introduced a €3 customs duty on low-value consignments, ending the old de minimis exemption, and will impose new traceability rules like Product Identifiers by November 2026.
• Navigating EU VAT in the Circular Economy: What Businesses Should Know — With the European Commission’s new consultation on VAT and the Circular Economy underway as of September 10, 2026, EU businesses need to prepare for proposed changes affecting second-hand goods, viable goods destruction, and VAT deductions for business cars.
• Compliance Spotlight: Upcoming VAT Changes in Europe for Circular Economy — The EU is consulting on aligning VAT rules with sustainability; businesses across value chains must adapt to impending changes in second-hand goods, deductions, and waste treatment.
• Digital Nomad Taxes: Steering Clear of Permanent Establishment Pitfalls — Remote work across borders can inadvertently create tax exposures via permanent establishments (PE); understanding thresholds, digital footprint, and treaties can safeguard against surprise liabilities.
• Navigating Pillar 2: How Global Minimum Tax Shapes Corporate Strategy — With Pillar 2 rules entering force, large multinationals must re-evaluate their structure, profit allocation, and cost base to ensure tax efficiency under the global minimum standard.
• Global Minimum Tax & Compliance for Multinationals in Australia — How Australia’s implementation of the OECD’s Pillar Two rules affects multinational enterprises, and what they need to do before lodge.
• The Repeal of Canada’s Digital Services Tax: Implications for Cross-Border Businesses — The 2026 repeal of Canada’s Digital Services Tax alters compliance obligations for digital platforms, especially those earning online revenue from Canadian users—know what to change.
• How Canada’s Fuel Excise Tax Relief Impacts Individuals & Businesses — With recent extensions to federal fuel tax relief, it's critical for drivers, fleet operators, and businesses to understand the new timelines and how to adjust budgeting or payroll.
• Maximizing Registered Plans: What the 2027 TFSA & RRSP Limits Mean for You — Key changes to Canada’s registered savings plan limits for 2027 offer strategic opportunities—learn how TFSA, RRSP, and related thresholds affect contributions and planning.
• Digital Nomads & UK Tax: What the Latest HMRC Transformations Mean for Remote Workers — From IR35 redefinitions to Self Assessment tech upgrades, remote workers need to understand recent UK tax changes and how to remain compliant while working globally.
• Compliance Guide: Navigating the New Tax Adviser Registration Rules — New mandatory rules for tax advisers are here—learn what’s changed, who’s affected and how to comply by the deadlines.
• Mastering UK Tax Planning: How to Stay Ahead with IR35, MTD & Self-Assessment — From adapting to off-payroll (IR35) reforms to meeting Making Tax Digital requirements, discover actionable strategies to optimise your tax planning in the UK in 2026.
• Moving Assets Across Borders? Estate Tax Rules Updated for Noncitizen Spouse Trusts — Significant final regulations affect how estates passing property to noncitizen spouses via qualified domestic trusts (QDOTs) are taxed—this article breaks down pitfalls and planning strategies.