Research and insights

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

Page 30 of 349 · 6976 published records

• Case Study: Cost-Effective Tax Planning for a U.S. Corporation Outsourcing to Bahamas — Explore how a U.S. tech company legally reduced taxable income using a Bahamas-based service entity—balanced with substance requirements and U.S. transfer pricing.
• Compliance Priorities for Digital Nomads in U.S. Territories Post-OBBB Changes — The One, Big, Beautiful Bill has shifted key rules affecting income sourced in U.S. territories. Digital nomads should understand bona fide residency, reporting, and tax credit eligibility to stay compliant.
• Structuring an Offshore Entity in the BVI: Best Practices and Updates for 2026 — With recent regulatory updates and tightening transparency rules in the British Virgin Islands (BVI), setting up an entity there requires careful planning. Learn how to establish, maintain, and benefit from BVI structures under the latest rules.
• Case Study: Using Simples Nacional Hybrid Option to Optimize Tax Burden — A step-by-step look at how a small business could use the ‘hybrid’ Simples Nacional model before full CBS/IBS integration to moderate tax burden and compliance costs.
• How Brazilian Businesses Must Comply with CBS/IBS and Simples Nacional Adaptations — Firms, especially those under Simples Nacional, face sweeping compliance shifts including hybrid collections, national NFS-e use and reporting changes under CBS/IBS.
• Adjusting to Brazil’s Tax Reform: Practical Planning for Individuals under CBS & IBS — With the Reform Tributária do Consumo rolling out, individuals now face new requirements under CBS & IBS—including CNPJ registration and fiscal document emission. Learn how to plan ahead.
• Prórroga en Argentina para Ganancias: Estrategias para Manejar Cambios de Vencimientos — Una prórroga del vencimiento de la declaración de Ganancias en Argentina brinda una ventana para planificar pagos, anticipos y evitar sanciones: te guiamos.
• New Chilean Declaration for Digital Content Creators: Obligations, Taxable Income, and Deadlines — Chile’s SII has introduced a specific annual sworn statement (Declaración Jurada Nº 1965) for influencers and digital content creators—this article helps you understand who’s covered, what to report, and how to avoid penalties.
• Simplification Package Deep Dive: Tax Planning Opportunities in EU’s June 2026 Reforms — The EU’s tax simplification proposals promise savings of €7.9 billion annually — here’s where businesses can plan to benefit under ATAD, CFC rules, interest limitation, R&D expensing, and cross-border investments.
• Infringement Notices Under the Parent-Subsidiary & Pillar 2 Directives: Compliance Steps for EU Multinationals — Germany, France, Italy, Belgium, Bulgaria and Cyprus are facing EU enforcement action for failing to align national laws with EU Directives—here's what multinationals should do now.
• Navigating CBAM Verification: What EU Importers & Exporters Need to Know Now — The Carbon Border Adjustment Mechanism (CBAM) begins its definitive regime on 1 January 2026 — here’s a guide to becoming a compliant verifier or declarant before the deadlines hit.
• Making Tax Digital: What Sole Traders & Landlords Must Do Next — The UK’s expansion of 'Making Tax Digital for Income Tax' requires new digital quarterly reports for many—this article gives non-UK and UK-resident cross-border individuals practical compliance advice.
• IRS’s New Automatic Penalty Relief: Simplifying Compliance for Global Filers — IRS introduces Automatic Exemption from Penalty (AEP), replacing First Time Abate, easing compliance burden for those with consistent filing histories.
• Maximizing Cross-Border Savings with the Global Minimum Tax (Pillar Two) — Pillar Two rules are reshaping how multinational corporations and high-net-worth international employees can plan their taxes—this article breaks down strategies that work globally.
• Compliance Essentials: Residency Tests and CGT Implications for Individuals — A deep dive into Australia’s residency rules and capital gains tax obligations, with guidance to avoid major compliance pitfalls.
• Maximizing Tax Planning as a Digital Nomad in Australia — Learn how Australia’s residency rules, foreign income offsets, and superannuation can work together to help digital nomads legally reduce tax and protect wealth.
• Compliance Essentials: New Reporting Rules and Administrative Updates for Registered Plans — New reporting obligations and investment qualification updates are coming for RRSPs, TFSAs, and other registered plans—plan administrators need to act now.
• Navigating Tax Complexity for Online Entrepreneurs & Digital Nomads in Canada — Living or earning abroad? Canadian digital nomads must understand residence, source rules, and international reporting to stay compliant.
• Maximizing Retirement Savings in Canada: RRSPs, TFSAs, and What's New for 2026-2027 — New limits and rules are in effect for RRSPs and TFSAs—making it essential for savers to adjust contribution strategies accordingly.
• Fuel Duty, Mileage & Red Diesel: What Individuals and Businesses Need to Know in Late 2026 — Recent changes to fuel duty, mileage rates and vehicle-based taxes offer opportunities for savings—but also require attention for accurate expense claims and budgeting.