Research and insights

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

Page 37 of 349 · 6976 published records

• Digital Nomads and Brazil 2027: Navigating CBS, IBS, CNPJ & Tax Residency — Brazil’s tax reform brings major compliance requirements for foreign remote workers and digital nomads leaving income and services footprints. Here’s what you need to know now.
• How Brazil’s Reforma Tributária Will Affect Small Businesses Under Simples Nacional — The Simples Nacional regime is being transformed as Brazil integrates IBS and CBS and adjusts procedural rules. Here's how small businesses can plan ahead.
• Chile’s Territorial Property Tax: Recent Reajustes and What Owners Should Assess — Chile has adjusted the exempt valuation thresholds and tax rates for territorial property tax. This article breaks down the new figures and helps property owners understand who pays and how much.
• Argentina: Navigating Gain-Tax Deadline Shifts and What to Do About Them — Recent changes in Argentina's tax deadlines offer relief for many taxpayers—this article helps individuals and legal entities adjust their schedules and plan accordingly.
• SIRE Enforcement Relief in Peru: What Contribuyentes Need to Know Now — A newly published SUNAT resolution expands discretionary relief for certain electronic book and records infractions—understand which ones apply, key deadlines, and how to avoid penalties.
• Navigating VAT Place-of-Supply Rules as a Digital Nomad in the EU — For digital nomads offering services in and across EU states, VAT place-of-supply rules are critical for correct invoicing and avoiding unexpected tax liabilities.
• How the EU’s Omnibus & DAC Recast Proposals Slash Compliance Costs for Businesses — The European Commission’s recent tax simplification package promises billions in savings across the EU via abolition of withholding taxes and streamlined reporting rules under a recast DAC regime.
• Entity Setup for Global Expansion: Choosing the Right Structure — Selecting the right legal entity is crucial when expanding internationally. This article walks through structures, tax impacts, and planning strategies.
• Global Tax Planning for Digital Nomads: Navigating Foreign Income and Residency Rules — Digital nomads face complex issues with residency, taxes, and foreign income. This article explains how to manage tax obligations across jurisdictions and avoid surprises.
• Preparing for CRS Schema Version 3.0: What International Reporting Stakeholders Must Know — Starting 1 January 2027, ATO adopts the CRS Version 3.0 schema; reporting entities must update systems now to avoid rejected filings.
• How the Non-Resident CGT Reforms Could Affect Foreign Owners of Australian Assets — Budget-announced changes to the foreign resident CGT regime—coming into effect from 1 July 2025—alter who pays CGT in Australia and under what rules for indirect asset sales.
• Getting Ahead in Australia: Tax Planning for PAYDAY SUPER([softwaredevelopers.ato.gov.au](https://softwaredevelopers.ato.gov.au/PaydaySuper?utm_source=openai)) — With Payday Super now effective from 1 July 2026, employers must adjust payroll, reporting and payment systems immediately to stay compliant and avoid penalties.
• Navigating Your Registered Plans Online: Using the New RPAA and Filing Requirements — CRA’s new Registered Plan Administrator Account changes how you file and manage TFSAs, RRSPs, pensions and more—learn how to stay compliant now.
• Planning Around Federal Fuel Excise Tax Relief: What Individuals & Businesses Need to Know — Canada has extended its temporary suspension of the federal fuel excise tax—find out how this impacts your budget and tax planning through early 2027.
• Customs Intermediaries: What Potential Mandatory Registration Means for Digital Nomads & Small Traders — The UK government is seeking to regulate customs intermediaries more closely, which could affect digital nomads, remote sellers, and cross-border traders.
• Preparing for Timely Payments Reform in Self-Assessment — From April 2029 the UK government aims to shift tax payments for people with PAYE income into PAYE payroll, easing large lump sums—here’s how to prepare now.
• Navigating Making Tax Digital: Action Plan for Sole Traders and Landlords — With MTD becoming law for many high-earning sole traders and landlords, navigating the transition is essential now rather than later.
• Foreign Earned Income Exclusion & FBAR: What Digital Nomads Should Know for 2026 — For U.S. citizens or resident aliens working overseas, understanding how the Foreign Earned Income Exclusion and FBAR filing rules interact is key to staying compliant and maximizing savings in 2026.
• Hot New Federal Credits: Paid Family & Medical Leave Expansion Explained — The Working Families Tax Cuts (WFTC) has expanded the employer credit for paid family and medical leave. Here’s how employers can claim it, including the new premium-based method introduced in 2026.
• Getting Automatic Penalty Relief with IRS’s AEP: What Taxpayers Need to Know — The IRS has introduced the Automatic Exemption from Penalty (AEP), phasing out First Time Abate, offering eligible taxpayers penalty relief without having to apply—here’s how to qualify and what returns are impacted.