Research and insights

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

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• Planning for CBS & IBS: What Companies Must Do in Late 2026 to Adjust to Brazil's Consumption Tax Reform — With key obligations under the CBS and IBS reform coming into effect in January 2027, businesses should begin adapting now—especially regarding electronic invoicing, CNPJ registration, and documentation practices.
• How Brazil’s Linha Sintonia Can Benefit Companies with Clean Tax Records — The updated Programa Sintonia (Instruction Normative RFB No. 2.339) offers meaningful benefits to companies that maintain strong compliance history—with practical levers to unlock rewards.
• How Chile’s Interest & Penalty Condonations Are Easing Tax Compliance in 2026 — Chile has launched more flexible policies for condoning interest and penalties on overdue taxes to draw taxpayers back into compliance. Here’s what you need to know.
• Digital Creator Tax Reporting in Chile: Understanding DJ N°1965 Effective Operation Rent 2027 — From 2027, Chile will require influencers and digital content creators to submit DJ N°1965—detailing all income or payments they receive via digital platforms. Why this matters and how to comply.
• Entity Setup in the EU under Pillar 2 & Administrative Cooperation: Strategic Guidance — When launching or restructuring a business in the EU, aligning entity structure with evolving rules like Pillar 2 and the DAC recast can reduce tax friction, avoid double-tax traps, and simplify compliance.
• Digital Nomads & the EU Pillar 2 Directive: What You Need to Know — As the EU’s global minimum tax rules take fuller shape under the Pillar 2 Directive, digital nomads linked to multinational groups must understand when low-tax jurisdictions and cross-border income become subject to EU taxation norms.
• Circular Economy & VAT: Opportunities and Risks for Low-Emission Business Models — The EU’s VAT consultation on circular economy rules offers both incentives and pitfalls for global businesses involved in second-hand goods, destruction, or business-use vehicles.
• Compliance Essentials for Digital Platforms: Navigating OECD’s Reporting Updates — As OECD unveils updated reporting rules for the gig economy and digital platforms, sellers and operators must understand thresholds, definitions, and related obligations now.
• Strategic Tax Planning for Global Minimum Tax (Pillar Two): What MNEs Need to Know — With the OECD’s new package to enforce the Global Minimum Tax (GMT), multinational enterprises must adapt fast: this article explains the rules, reveals planning levers, and offers actionable strategies.
• Tax Residency Under Scrutiny: Lessons for Digital Nomads & Long-Term Visitors — How Australia’s tax residency tests shape liability for nomadic workers — including past rulings and tests like the 183-day and ordinary concepts test.
• Navigating the Global & Domestic Minimum Tax Rules: What Multinationals in Australia Need to Know — Australia has implemented new Global Anti-Base Erosion (GloBE) rules including combined global and domestic minimum tax that are live — we break down obligations, timelines, and compliance for MNE groups.
• Maximising Your Super Under “Payday Super” Reform: What Employers and Employees Must Know — From 1 July 2026, Australia’s Payday Super reforms change how superannuation guarantee is calculated and paid — here’s what both employers and employees need to act on now.
• Non-Residents and Departure Tax: Understanding Your Obligations When Leaving Canada — Leaving Canada has tax consequences—including deemed dispositions and reporting obligations. Here's what digital nomads and expatriates need to know to avoid surprises.
• Digital Services Tax Repealed: What Businesses Must Do Now — With Canada’s Digital Services Tax now repealed, affected businesses must handle refunds, closed accounts, and altered reporting obligations, both for past and future operations.
• Maximizing Relief: How Canada’s Fuel Excise Tax Suspension Impacts Your Budget — Canada’s recent extension of fuel excise tax relief provides households and businesses with important savings—here’s how to calculate your benefit and plan ahead for upcoming changes.
• Living Partly Abroad? How the FIG Regime Replaces Domicile for New UK Residents — From 6 April 2025, UK’s Foreign Income and Gains (FIG) regime replaced the remittance basis and old domicile rules. Qualifying new residents enjoy relief, but must comply with the statutory residence test—here’s how to plan.
• Navigating the New Self Assessment Registration Service Before 5 October 2026 — HMRC has launched a significantly improved Self Assessment registration service. Taxpayers need to act by 5 October 2026 to avoid penalties, with sharper timelines and digital enhancements coming into play.
• Understanding Trump Accounts: New IRA-Like Option for Kids Under the One, Big, Beautiful Bill — Trump Accounts are new savings vehicles for eligible children offering tax benefits—includes pilot contributions, unique investment rules, and phased growth period—all introduced in 2025–2026.
• Maximizing Your Foreign Earned Income Exclusion: Top Strategies for 2026 — Learn how the updated FEIE limit for tax year 2026 impacts you — and discover actionable tips for U.S. expats to minimize your global tax burden.
• How Digital Nomads Can Leverage Emerging Tax Incentives in Africa—With Rwanda as a Case Study — Digital nomads relocating to Africa may qualify for income tax exemptions or simplified regimes depending on country-specific incentives—this article explains opportunities, using Rwanda’s policies as an example.