Research and insights

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

Page 23 of 349 · 6976 published records

• How Entity Setup Affects Tax Planning in Chile vs Peru — Choosing the right business structure (e.g., LLC/SPV vs branch vs freelancer) in Chile or Peru can mean big differences in tax burden, compliance, and foreign investment ease—here’s what to weigh.
• Digital Nomad Visas vs Tax Residency in LatAm: What You Need to Know — With several Latin American countries offering attractive digital nomad visas, it's essential to understand how these programs impact your tax obligations — residency vs sourcing, income thresholds, and bilateral treaties matter.
• Digital Nomads & VAT in the EU: What Online Sellers Need to Know as OSS Rules Mature — As the OSS/IOSS expands under the ViDA reforms, digital nomads and remote sellers must navigate evolving VAT registration thresholds and new reporting obligations for cross-border services and goods.
• CBAM Verifier Rules: What Importers & Verifiers Need to Know — With the EU’s Carbon Border Adjustment Mechanism in full swing, new guidance clarifies verification, accreditation, and registry access—key steps for fair CBAM compliance by importers and third-country exporters.
• 3 Key Pillar 2 & CFC Rule Simplifications in the EU Direct Tax Omnibus Package — The 2026 EU Tax Simplification Package brings major changes to Pillar 2 and Controlled Foreign Company (CFC) rules—making them easier to apply and creating fewer headaches for multinationals.
• OECD 2026 Reforms: Digital Services, VAT and Country-by-Country Reporting Explained — Across multiple countries, recent OECD data shows sweeping changes to VAT on digital services, mandatory electronic invoices, and new cross-border reporting rules impacting non-resident suppliers.
• UK Modernises Tax Treatment for Foreign Permanent Establishments: What Global Businesses Should Know — From 1 September 2026 for oil & gas PEs and 1 January 2027 for most others, UK companies must follow a new mandatory profits-and-losses exemption regime for foreign permanent establishments.
• Navigating Pillar 2: UK’s Side-by-Side Package & Amendments for Global Minimum Tax — With accounting periods from January 1, 2026, the UK has updated its Pillar 2 implementation—introducing new safe harbours and clarifying rules on domestic and multinational top-up taxes.
• Foreign Residents and CGT: Understanding Notification Thresholds and the 365-Day Principal Asset Test — Big reforms are coming for non-resident capital gains tax (CGT): broader asset coverage, a 365-day principal asset test, and a **mandatory notification for large disposals.**
• Dynamic PAYG Instalments: How Flexible Payments Will Transform Cash Flow for SMEs — From 1 July 2027, businesses will be able to vary PAYG instalments dynamically and opt for **monthly reporting** — a welcome change especially for volatile income businesses.
• Mastering Payday Super: What Employers Need to Do by July 2026 — Payday Super arrives 1 July 2026 — a big change for how superannuation is calculated and paid. Are you ready?
• A Compliance Checklist for Canadian Corporations in Light of Recent Amendments — With new technical amendments and reliefs introduced, corporations must update compliance practices to avoid penalties and ensure eligibility for tax credits.
• Optimizing TFSA and RRSP Contribution Strategies in 2026–27 — As contribution limits and definitions evolve, proactive planning for TFSAs and RRSPs can yield major tax savings and retirement benefits.
• Digital Nomads & UK Residence: Navigating the New Foreign Income and Gains Regime — With the end of domicile-based taxation and the introduction of a residence-based foreign income and gains regime, digital nomads need to recalibrate tax, domicile, and remittance strategies.
• Tax Planning for Investors in US LLCs & Reverse Hybrids: What the June 2026 Consultation Means — The UK government is addressing double taxation burdens facing investors in overseas entities including US LLCs; this article unpacks the proposals and how you might adjust your structure or timing.
• Navigating Making Tax Digital for Income Tax: What Self-Employed and Landlords Need to Know — The MTD rollout for self-assessment has entered a critical phase: understand who’s in scope, what’s changing, and how to stay compliant while leveraging digital tools.
• Refundable Tax Credits & Immigration Status: What Digital Nomads Should Know — New proposed rules may affect how noncitizen residents and digital nomads claim refundable U.S. tax credits—here’s what to watch and how to plan.
• Automatic Penalty Relief is Changing: How Taxpayers Can Qualify Under AEP — With the First Time Abate program fading, the new Automatic Exemption from Penalty (AEP) eases penalty relief for compliant taxpayers—learn who qualifies and what to expect.
• Navigating the Expanded Paid Family & Medical Leave Credit: What Employers Need to Know — The Working Families Tax Cuts expanded PFML tax credits—this article walks employers through eligibility, calculation methods, and examples to maximize benefits.
• Faithful Filings: Navigating Ring-fencing of Losses & Trust Tax Updates in SA’s 2026 Assessment Year — Ring-fencing of certain loss claims and changes to trust-related filings may trip up taxpayers this season — here’s what’s new, who’s affected, and how to stay compliant.