Research and insights

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

Page 42 of 350 · 6983 published records

• How Dynamic PAYGI Will Transform Business Cash Flow Planning — From July 2027, PAYG instalments in Australia will shift from fixed estimates to “real-time” performance-based calculations, offering businesses more flexibility but requiring stronger financial systems.
• Part XIX Reporting & CRS Changes Coming January 1, 2027: What Financial Institutions Need to Know — Canada’s enhanced Common Reporting Standard rules mean greater reporting obligations, stricter due diligence, and new data requirements for financial institutions from 2027.
• Digital Services Tax Repealed: Implications for Canadian Businesses and Multinationals — With Canada’s Digital Services Tax repealed retroactively, businesses must adjust reporting, refunds, and international tax planning.
• Pre-Filled Tax Returns: What Canadians Should Know Starting March 2027 — A simpler way to file if you have uncomplicated income—CRA’s new invitational program for pre-filled returns is rolling out and could save time and reduce errors.
• Tax Planning for Digital Nomads: Navigating UK Tax While Living Abroad — If you're a UK citizen or former UK resident freelancing from abroad, here’s how to manage UK tax exposure, take advantage of reliefs, and avoid surprises under residence rules.
• Entity Setup for International Contractors: UK IR35 and Structuring Insight — When working through personal service companies or abroad, understanding IR35 and offshore options is key for contractors to minimise risk and optimise tax benefits.
• Mastering Making Tax Digital (MTD) for ITSA: A Practical Guide for Freelancers and Landlords — From April 2026, many sole traders and landlords will need to report income quarterly—here’s how to prepare, what stays the same, and common pitfalls to avoid.
• Federal Proposed Rules: Refundable Credits and Eligibility Under Immigration Law — IRS proposes to limit the refunded portion of key refundable credits to U.S. citizens, nationals, and qualified aliens under proposed rules to enforce PRWORA.
• Maximizing the Expanded Credit for Paid Family & Medical Leave — Permanent expansion of the PFML employer credit gives business owners and employees new options under the Working Families Tax Cuts.
• How the New Automatic Exemption from Penalty (AEP) Changes Penalty Relief — IRS launches AEP to make penalty relief automatic for compliant taxpayers, replacing First Time Abate.
• Entity Structure Tips for Digital Nomads: Where to Base Your Business in Sub-Saharan Africa — Choosing the right entity and location in Africa can unlock tax efficiency and legal protection. Here’s a comparison to help digital nomads decide intelligently.
• VAT Modernisation in South Africa: Compliance Essentials for Businesses — SARS is rolling out a digital VAT model—understanding its compliance components and preparing early will save you time, resources and headaches.
• Mastering South Africa’s Advance Pricing Agreement Programme: A Planning Guide — South Africa’s new APA programme gives cross-border businesses transfer-pricing certainty. Here’s how to assess eligibility and prepare a successful application.
• Structuring Digital Businesses Across Russia & CIS: Entity Setup & Planning Tips — Choosing the right legal form and understanding tax and tax breach risks is critical when you’re launching a digital business operating across Russia & CIS.
• Simplified Record Keeping Reforms in Georgia: Abolishing Mandatory Sealing of Income/Expense Books — Starting August 1, Georgian small and micro business taxpayers no longer need to have their simplified income and expense record books sealed—key relief for admin compliance.
• Digital Services & VAT for Non-Residents in Azerbaijan: What’s Changing September 2026 — From September 1, 2026, non-resident providers of digital services to Azeri consumers face mandatory VAT registration once turnover exceeds USD 10,000. Key reporting and compliance steps you need to know.
• Tax Compliance Best Practices in Ukraine: Minimizing Suspended Invoices & Staying Audit-Ready — Ukraine’s recent reductions in suspended tax invoices and updates to tax calculation forms are helping honest businesses reduce friction—and here’s how you can be audit-ready.
• Entity Setup in Moldova: Choosing Deductible Expenses and Tax Regimes Wisely — Moldova’s recent tax reforms open up broader deductions for employees and alter taxation of independent activity and energy—crucial elements when setting up a business or employing staff.
• Navigating ‘Google Tax’ in Ukraine: What Digital Non-Residents Need to Know — Ukraine has strengthened tax obligations for non-resident providers of electronic services—making it vital for digital business operators to understand the “Google Tax,” VAT registration thresholds, and compliance tips.
• Using Restaurant VAT Return Filing Requirements in KSA to Optimize Cash Flow — VAT-registered businesses in Saudi Arabia must follow specific filing deadlines and risk fines up to 25 % of VAT due. Proper planning can reduce penalties, improve liquidity, and keep you compliant.