Research and insights

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

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• Compliance Simplified: Anticipating the DAC Recast and Omnibus Changes — The EU’s upcoming Recast of the Directive on Administrative Cooperation (DAC) and the Direct Taxation Omnibus will simplify reporting obligations, enhance cross-border tax transparency & reduce compliance costs.
• Planning for Pillar Two: How EU Businesses Can Navigate the Global Minimum Tax — With Pillar Two rules now implemented EU-wide, businesses must understand top-up tax obligations, align CFC rules, and plan for compliance in both domicile and foreign operations.
• Digital Nomads and the Foreign Earned Income Exclusion: What U.S. Nomads Should Know in 2026 — With the U.S. Foreign Earned Income Exclusion updated each year, nomadic workers must understand changes and plan to keep more of their income overseas.
• Compliance Challenges Under the Global Minimum Tax: What’s New & What Entities of All Sizes Must Do — The Global Minimum Tax framework is maturing—businesses everywhere must update their compliance strategies or risk penalties, inconsistencies or unintended exposures.
• Planning for the UK’s Side-by-Side Package: Pillar 2 Changes Multinationals Need to Know — With the UK's Pillar 2 rules entering a new phase from 1 January 2026, multinationals must understand the Side-by-Side package’s safe harbours and amendments to avoid surprises.
• Residency Tests and Digital Nomads: Minimising Surprise Tax Liabilities — If you work remotely or split time between countries, understanding Australia’s residency tests can help you manage global income and CGT exposure.
• Foreign Resident Capital Gains Tax: What Property Investors Need to Know — Recent CGT proposals aim to broaden who pays tax in Australia; if you’re a foreign owner or considering property investment, these changes could reshape your obligations.
• Navigating Payday Super: How Employers Should Prepare from 1 July 2026 — With the introduction of Payday Super, Australia is shifting superannuation contributions from quarterly to per-payday payments—a major change that demands action from employers now.
• First-Time Homebuyers and the Extended RRSP Repayment Grace Period: What You Need to Know — New federal rules extend the grace period under the Home Buyers’ Plan for withdrawals made between 2026–2028, giving homebuyers more breathing room before RRSP repayment begins—find out how this affects your finances and eligibility.
• How Repeal of the Digital Services Tax Impacts Canadian Businesses Operating Online — Canada has repealed its Digital Services Tax retroactively to June 20, 2024—this article explains what that means for companies, when to expect refunds, and how to adjust financial planning going forward.
• Tax Planning for Digital Nomads: Navigating the FIG Regime after Domicile Reforms — With the domicile-based system ending from 6 April 2025, the UK’s new FIG regime offers opportunities — and pitfalls — for those with ties to multiple countries.
• Compliance Essentials: Preparing for Mandatory Payrolling of Benefits-in-Kind from April 2027 — Employers need to act now: new legislation mandates payrolling benefits in kind (BIK) starting 6 April 2027 — here’s what that means and how to get ready.
• How UK Tax Reform Impacts Trusts & Business Asset Gifts from April 2027 — If you're planning to set up a trust or make gifts of business assets, changes coming from April 2027 will affect whether you can claim full relief or be hit with unexpected IHT or CGT charges.
• Case Study: How Rwanda’s Compliance Improvement Plan Boosted VAT Rewards Participation — Deep dive into Rwanda’s strategy to raise voluntary tax compliance via VAT Rewards, enforcement and taxpayer registration.
• Entity Setup for Entrepreneurs in Rwanda & SA: Choosing the Best Structure for Tax Efficiency — Deciding between branch, company or sole trader has big tax & compliance consequences—here’s how to choose the optimal entity structure in Rwanda and South Africa.
• Digital Nomad Tax Toolkit: Key Tax Obligations When Working Remotely in South Africa & Rwanda — Remote workers crossing borders need clarity on VAT, tax residence, prepaid taxes & entity choice in emerging nomad hubs across Africa.
• Entity Setup in Azerbaijan: New Form Requirements & VAT-Related Rules You Can’t Miss — Recent changes in Azerbaijan revise key tax compliance tools—new forms for tax returns and stricter rules for VAT in non-resident online services—affecting both start-ups and foreign entities.
• How Russia’s 2026 Tax Law Shapes Penalties: Navigating Smягчающие обстоятельства — Starting September 1, 2026, Russia’s amendments to Article 114 of its Tax Code introduce fixed ranges for reducing tax penalties under mitigating circumstances—essential reading for businesses and individuals.
• Turkey’s New Tax Payment Plan: 6183 Kanun Tecil & Installment Relief — Turkey has updated its rules for tax debt installment plans—learn about the reduced interest rate, extended installment periods, and eligibility criteria in the most recent regime.
• Ukraine’s Kupina Standard: Strengthening Digital Trust — Ukraine’s move to adopt the Kupina cryptographic standard for qualified electronic signatures is a major leap in digital security—what it means for businesses and individuals from September 1, 2026.