Research and insights

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

Page 45 of 350 · 6983 published records

• Navigating Making Tax Digital (MTD) for Income Tax: What UK Sole Traders and Landlords Need Now — With **Making Tax Digital for Income Tax (MTD ITSA)** now mandatory for many, sole traders and landlords need to understand new digital record-keeping duties, quarterly submissions, and how to manage changes mid-year.
• Maximizing Foreign Earned Income Exclusion in 2026: Digital Nomads’ Essential Guide — Foreign earned income exclusion updated for 2026—what digital nomads need to do to qualify and maximize exclusions and housing deductions.
• Automatic Penalty Relief and the End of First Time Abate: What Taxpayers Need to Know — The IRS is moving to the Automatic Exemption from Penalty (AEP) program, phasing out the First Time Abate relief, and simplifying how penalty relief is granted.
• Setting Up as a Digital Freelancer or Nomad in Rwanda: VAT, Withholding, and Entity Options — If you're a digital nomad or freelancer aiming to work with Rwandan clients or live there part-time, here’s what the tax landscape looks like — and how to plan smart.
• Boost Your SMME Game: Simplified Tax Options & Thresholds in South Africa’s Budget-2026 — South Africa’s 2026 Budget raised thresholds for VAT registration and turnover tax, giving small businesses more breathing room—and fewer filings.
• Understanding Kazakhstan’s 2026 Non-Resident Tax Overhaul: What Digital Nomads & Foreign Investors Must Know — Kazakhstan’s new tax code introduces progressive rates, removes certain dividend benefits, and redefines income for non-residents—key for remote workers and foreign investors.
• Navigating Russia’s 2026 Tax Shifts: Planning Strategies for Individuals & SMEs — Russia’s sweeping 2026 tax reform brings new rates, thresholds, and obligations for individuals and small businesses—know the changes now to plan ahead and avoid surprises.
• Structuring Entities in Other Europe: When to Form a Local Company vs Operating as a Freelancer — Should you form a local entity or stay as a freelancer? This article benchmarks the key tax, cost, and liability trade-offs in Ukraine, Albania, and Moldova.
• Strategies for Digital Nomads in Other Europe: VAT, Residency, and Remote Income — Discover key tax implications for digital nomads operating in the “Other Europe” region—especially Ukraine and Moldova—including residency rules, VAT for non-residents, and how to structure remote income.
• Entity Setup Essentials: Top-Up Tax & Pillar Two in UAE for Multinational Enterprises — How UAE’s decisions on Pillar Two information returns and top-up tax obligations affect foreign and multinational entities setting up or expanding operations in the Emirates.
• Making VAT Compliance Manageable: Saudi Arabia’s Filing & Penalty Rules for Large Establishments — Tips and checklists to help Saudi businesses avoid penalties by properly managing VAT returns with revenues over SAR 40 million.
• Planning Corporate Tax Efficiency with UAE’s Extended Small Business Relief — How UAE’s decision to extend Small Business Relief under corporate tax law reshapes tax planning for entrepreneurs and small firms.
• Digital Nomad Tax Strategies in South Asia: What You Need to Know — As remote work spans borders, South Asia’s tax frameworks are adapting—here’s how digital nomads can optimize residency, income sourcing, and treaty benefits.
• Compliance Checklist: Filing and Audit Rules for Bangladesh Individuals — Bangladesh’s recent tax changes include incentives and deadlines with key compliance steps—missing them can lead to penalties.
• India: Structuring Your Entity to Minimize Double Taxation Risks under DTAA — Understanding how India’s DTAA protocols affect companies can save significant taxes especially for foreign investors looking to set up operations in India.
• Foreign-Owned Entities & Expat Shareholders: Key Chinese IIT and Entity Tax Updates in Late 2026 — Two recent Chinese policy changes—tax on foreign individuals’ dividends and stock sales of restricted shares—alter tax obligations for expats and foreign-owned entities.
• Navigating Recent Changes to China’s VAT Rules: What Businesses Must Know — This article breaks down China’s August 2026 VAT changes—including “non-taxable transactions”, deductible input VAT and new standards—so businesses can comply and save tax.
• Digital Nomads & Cryptocurrency in Korea: What’s Taxable as of 2026 — As South Korea implements taxation of crypto-asset gains starting 2027, digital nomads must plan carefully: here's what to expect, what counts, and how to minimize cost.
• Compliance Essentials for HNWIs: Exit Tax & Overseas Asset Reporting in Korea — For High Net Worth Individuals in Korea, exit tax and overseas asset rules have tightened. Missteps in reporting or timing can lead to hefty unexpected tax liabilities.—here’s what you need to know.
• How South Korea’s New Agriculture-Related Tax Changes Affect Entity Setup — Recent changes in South Korea’s tax policy under the 2026 tax reform plan have altered tax incentives for agricultural and fisheries entities. Understanding these is crucial when planning entity setup in those sectors.