Research and insights

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

Page 28 of 349 · 6976 published records

• Navigating Pillar 2 and CFC Rules After the EU’s Tax Simplification Omnibus — Understanding how the EU’s newly proposed Omnibus Directive reshapes global minimum tax and controlled foreign company regimes is essential for multinational enterprises planning cross-border operations.
• Navigating UK’s Finance Bill 2026–27 Draft: Key Entity Setup Changes Every Global Company Should Know — The UK’s upcoming Finance Bill 2026-27 brings draft legislation with major changes for multinational entities — from foreign PE exemptions to proposals that could reduce UK withholding tax burdens for US LLCs.
• How the IRS’s Automatic Penalty Exemption Makes Compliance Easier for Consistent Filers — Discover how the IRS’s new Automatic Exemption from Penalty (AEP) can help taxpayers who have a solid compliance history avoid penalties, without needing to file special requests.
• Preparing for CGT & Negative Gearing Reforms: What Property Investors Should Know — The 2026-27 Budget proposes changes to Capital Gains Tax and negative gearing. While they’re not yet law, early planning can protect your position and cash flow.
• How Dynamic PAYGI Could Transform Cash Flow Planning for Business Owners — New allowance to vary PAYG instalments based on business performance, with opt-in monthly reporting, could help businesses manage cash flow better.
• Payday Super – What Employers Must Know Before 1 July 2026 — Australia’s super guarantee rules are changing: from 1 July 2026 employers must pay super at payday. How to prepare and avoid pitfalls.
• Digital Services Tax Is Gone: What Businesses Should Do Now — With legislation repealing Canada’s DST in 2026, firms must untangle compliance obligations and plan for refunds and future tax strategy.
• Trust Reporting and the 21-Year Rule: What Trustees Must Do Now — Recent changes to the 21-year deemed disposition rule mean many trusts need to revise reporting and tax-planning structures.
• Maximizing TFSA and RRSP Benefits in 2026: What Every Canadian Should Know — With the 2026 TFSA contribution room updated and RRSP limits changing, there’s strategic tax planning potential this year.
• Understanding the New VAT Zero Rate on Electricity: What It Means for UK Households and Small Businesses — From 1 October 2026, VAT on domestic electricity bills is removed—but who benefits, how much you’ll save, and what to watch out for are all crucial.
• Getting Ahead of Making Tax Digital: Practical Steps for UK Landlords and Sole Traders — As Making Tax Digital for Income Tax rolls out for higher-earning landlords and sole traders from 6 April 2026, now is the time to organise your records, choose compatible software and avoid penalties.
• 5 Key Federal Inflation Adjustments Every U.S. Taxpayer Should Know for 2026 — From higher standard deductions to raised exclusion limits, 2026 brings big inflation-driven changes that can reduce taxable income and ease tax burdens—if you know the details.
• From First Time Abate to AEP: Navigating the New Automatic Penalty Relief System — The IRS’s rollout of the Automatic Exemption from Penalty (AEP) in summer 2026 fundamentally changes how taxpayers qualify for relief from late-file or late-pay penalties—without having to ask.
• How U.S. Digital Nomads Can Leverage the Foreign Earned Income Exclusion and Housing Deduction in 2026 — With the 2026 increase in foreign earned income exclusion and housing limits, U.S. digital nomads abroad have powerful tools to reduce taxable income—if they meet bona fide residence or physical presence tests.
• Compliance Spotlight: VAT-Exempt Schools and EMP501-TRN Rules in South Africa — Recent policy changes require schools to deregister VAT and employers to include valid IT Reference Numbers in EMP501 submissions—what institutions need to do now.
• Entity Setup in South Africa: Using the APA Pilot Programme for Multinationals — Multinationals can now gain advance certainty on transfer-pricing via South Africa’s APA pilot starting September 2026—critical for business structuring.
• Must-Know Strategies for Digital Nomads: Tax Compliance in Rwanda under Kigali International Financial Centre — How the new Rwanda PIT exemption for foreign income under KIFC reshapes tax planning for nomads relocating and working globally.
• Navigating Russia’s New Leniency in Tax Violations: Compliance & Risk Mitigation — Russia’s sharpened law on mitigating tax penalties brings both clearer rules and opportunities for compliant taxpayers—understanding how to qualify matters.
• Leveraging Early Notifications Under Russia’s Unified Tax Account — A Tax Planning Guide — With Russia’s new law from 28.11.2025 allowing early submission of NDFL & insurance notification statements, forward-looking businesses can now streamline cash flow and reduce compliance burden.
• When Product Discounts Become Taxable in Ukraine — Discover which discounts count as taxable benefits, how they’re assessed, and what actions both store owners and buyers need to take.