Research and insights

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

Page 35 of 349 · 6976 published records

• Business Cash Flow & Startup Relief: Understanding Dynamic PAYGI Options — Starting 1 July 2027, eligible businesses in Australia can use **Dynamic PAYGI** to align PAYG instalments more closely with actual earnings and may opt in to monthly instalments—or be required to.
• Superannuation Shock: How Payday Super will Change Employer Obligations — From 1 July 2026 employers must pay superannuation at the same time as salaries under the new Payday Super regime, reshaping cash flow, payroll systems, and compliance processes.
• New Tax Credits for Support Workers and Home Accessibility: Who Benefits? — As of the 2026 taxation year, Canada introduces refundable credit for personal support workers and limits claiming the same METC and HATC expenses. Crucial for caretakers, seniors, and homeowners.
• Planning Your Canadian Departure: Tax Effects of Severing Canadian Ties — Leaving Canada permanently has wide impacts on capital gains, departure tax, residency status, and your registered accounts. Smart planning now can save thousands.
• RRSP & RESP Qualified Investment Redefined: What Pensioners and Parents Need to Know — Canada is changing its rules on what counts as a “qualified investment” for registered plans—impacting RRSPs, RRIFs, RESPs, RDSPs and spousal transfers. Key updates take effect in 2027.
• Preparing for Low-Value Imports Duty Relief Removal: Implications for Digital Nomads and E-Commerce Sellers — UK’s upcoming removal of the £135 low-value import relief means both sellers and nomads need to reassess cost, VAT, and customs compliance operations ahead of 2029.
• Navigating Mandatory Tax Adviser Registration: What UK Tax Advisers Need to Know — A new phased-in requirement means anyone acting on behalf of clients with HMRC needs to register—understand the timeline, responsibilities, and risks of non-compliance.
• VAT Removed from UK Household Electricity Bills from 1 October 2026 — UK households will benefit from a VAT cut on domestic electricity bills this winter — here’s what changes, who qualifies, and what it means for you.
• IRS AI Governance Policy: What Digital Nomads & Remote Workers Should Know — The IRS's Aug 2026 AI governance policy doesn’t just apply internally—it has implications for privacy, recordkeeping, and use of generative AI tools by anyone dealing with IRS systems or data.
• What the Final Backup Withholding Rules Mean for Sellers Using Third-Party Payment Networks — New rules under the One, Big, Beautiful Bill (OBBBA) shift when backup withholding kicks in for payments through third-party networks—here’s what digital platforms and gig-economy workers need to know.
• How the IRS’s New Automatic Exemption from Penalty (AEP) Eases Burdens for Reliable Filers — With the IRS introducing AEP in mid-2026, eligible taxpayers no longer need to request penalty relief for certain late filings—provided they have a solid history of compliance.
• Schools Exiting VAT: Understanding the Deregistration and Exit VAT Obligations — If you run a school under the South African Schools Act, 2026 changes mean you may need to deregister for VAT and account for exit VAT—here’s what to watch and how to act.
• Navigating South Africa’s New Digital VAT Model: What Businesses Need to Know — SARS is launching a modernised VAT system with an upcoming Consultation Paper aimed at integrating VAT compliance into everyday business operations—what you should do now to prepare.
• Case Study: Navigating Russia’s Major Tax Reform of 2026 – Impacts on Small & Medium Businesses — Russia’s sweeping tax reforms in 2026 reshape NDS thresholds, progressive income tax, and loss carryforward for SMEs. Here’s how businesses can adapt and plan ahead.
• New Declaration Forms in Azerbaijan: Compliance for Withholding & Excise Taxes from August 2026 — Starting 11 August 2026, Azerbaijan has introduced revised forms for withholding and excise tax declarations—old forms are no longer valid. Here's what businesses need for accurate filings.
• Digital Service Providers & Non-Resident Obligations in Azerbaijan: What’s New from September 2026 — Azerbaijan now mandates foreign digital platforms to register if their annual turnover exceeds USD 10,000. Here's what non-resident providers need to know to comply starting September.
• Entity Setup in Moldova: Choosing Between Entrepreneurial and Standard Regimes — Moldova offers unique entity setup options in 2026—including a simplified “entrepreneurs independenți” regime with flat rates and compliance benefits that may suit small service business owners.
• How Tax Planning Can Benefit Digital Nomads in Türkiye — For digital nomads living in or doing business with Türkiye, recent Turkish regulations offer fresh opportunities—especially around income exemptions and flexible taxation of digital work.
• Setting Up a Corporate Entity in the UAE: Free Zone Considerations under the Top-Up Tax Regime — Free Zone entities in the UAE must understand qualifying activities, price reporting agency lists, and recent clarifications to maximise tax benefits while staying compliant.
• Tax Planning in Saudi Arabia: Leveraging the Fines Exemption Initiative — Saudi Arabia’s extended fines exemption presents planning opportunities—know the rules, the windows and how it can affect your tax liabilities.