Research and insights

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

Page 33 of 349 · 6976 published records

• Compliance Simplified: How the IRS Automatic Penalty Relief (AEP) Changes the Game — As of summer 2026 the U.S. IRS is phasing in Automatic Exemption from Penalty (AEP), replacing First Time Abate for eligible filers—streamlining relief for failure fee penalties. Here’s how it works, who qualifies, and what you should do now.
• Digital Nomad Compliance: Staying On the Right Side of Tax Laws When Working Abroad — If you travel with your work, border-hop, or work remotely across jurisdictions, understanding tax residency, reporting, and international income rules is critical—and often urgent. Here’s a practical guide for digital nomads to stay compliant globally.
• Mastering Global Entity Setup: Choosing the Right Jurisdiction & Structure — Setting up the right entity across borders can mean the difference between high tax costs and optimized global operations. This article guides you through structuring choices, tax treaties, and compliance burdens so you can make informed decisions—whether you’re a startup or growing multinational.
• Foreign Resident CGT Rules under Division 855: What Non-Residents and Investors Need to Know — Australia is broadening its CGT net for foreign residents under Division 855 — this article breaks down the proposed changes and what foreign investors should prepare for.
• How Payday Super is Changing Employer Obligations from 1 July 2026 — Payday Super brings new rules obliging employers to match super contributions at payday—with stricter timelines and broader definitions of earnings.
• Dynamic PAYGI: Businesses Prepare Now for PAYG Instalment Reforms from July 2027 — The Australian Taxation Office is introducing Dynamic PAYGI, allowing businesses to align instalment payments with real-time performance — here's what to do now.
• How to Leverage the Middle-Class Tax Cut in Your 2026 Tax Return — A detailed guide on how the lowering of Canada’s lowest federal tax rate affects deductions, tax brackets, and planning opportunities for 2026.
• Using Common Reporting Standard (CRS) Changes to Stay Compliant as a Cross-Border Saver — With enhanced financial account reporting coming into force January 1, 2027, savers with foreign connections need to adjust how they report and certify accounts under Canada’s CRS rules.
• Entity Setup Considerations in the UK After Reverse Hybrid Proposals & LLC Consultations — Recent UK consultations on reverse hybrids and US LLCs offer new opportunities and risks for structuring entities; we explore how to set up efficiently under evolving rules.
• Compliance Strategies for Self-Assessment & HMRC Deadlines Post-MTD Changes — With sweeping reforms like Making Tax Digital and penalty changes underway, UK taxpayers must sharpen compliance practices to avoid fines, misreporting or missed payments.
• Maximising Tax Planning as a Digital Nomad in the UK Post-MTD Rollout — With Making Tax Digital now extended to many sole traders and landlords, digital nomads in the UK must rethink income reporting, residence rules, and structuring strategies.
• Entity Setup Strategies in Light of New Trump Account Rules — New regulations on "Trump Accounts" and nondiscrimination rules change the game for employers and families when setting up retirement and educational savings vehicles.
• How FEIE, FBAR & Digital Nomad Rules Changed Under the One, Big, Beautiful Bill — With recent changes in U.S. international tax law, digital nomads must rethink planning around the Foreign Earned Income Exclusion, FBAR rules, and residency thresholds.
• Compliance Essentials for Taiwan Profit-Seeking Enterprises: Recent Filing and Regulatory Updates — Recent updates from Taiwan’s MOF affect how profit-seeking enterprises report, use real-estate transaction losses, and prepare for advance tax compliance.
• Hong Kong Budget 2026/27: Credit Planning and Stamp Duty Strategy — The 2026/27 Budget introduces one-off tax reductions and changes in allowances & stamp duty—strategies for businesses and individuals to optimize savings.
• Digital Nomads in Taiwan: Structuring Your Tax Residency and Income — Understanding how Taiwan treats foreign specialist professionals can help digital nomads manage tax exposure, qualify for incentives, and stay compliant.
• Setting Up an Entity in South Korea: What Digital Nomads and HNWIs Should Know About Exit Tax & Governance — Establishing or closing entities in South Korea comes with exit tax obligations and complex residency rules—this article provides strategies to avoid unexpected triggers and optimize structure.
• Ensuring Compliance: Mandatory Foreign Asset and Crypto Reporting in Seoul’s New Rules — South Korea has tightened rules on reporting overseas financial accounts and crypto-asset transactions under its CRF-aligned regime—this article outlines what’s required now and how to avoid sanctions.
• What South Korea’s New Crypto Tax Rules Mean for Individual Investors — South Korea’s government has unveiled detailed plans for taxing virtual asset income starting January 1, 2027—this article breaks down what’s new, who’s affected, and how to prepare.
• Digital Nomads in Japan: Understanding Exit Tax and Non-Resident Tax Treatment — From newly strengthened rules for international taxation to handling exit tax on foreign-held securities, digital nomads need to master Japan’s 2026 tax reforms to avoid surprises.