Research and insights

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

Page 47 of 350 · 6983 published records

• Payday Super Is Here: What Employers Need to Do Now — Australia’s super guarantee system has transformed—employers must now pay super each payday with stricter timing and reporting rules.
• Using Employee Ownership Trusts for Business Succession in Canada: A Strategic Case Study — The Employee Ownership Trust (EOT) tax exemption offers retiring business owners a powerful succession plan — this case study shows how to deploy it strategically before the 2026 deadline.
• How Canada’s TFSA & RRSP Rules Work for Digital Nomads and Cross-Border Earners — For those working remotely across borders or relocating internationally, understanding Canadian registered savings rules like TFSA and RRSP is crucial — here’s how they apply if you’re a digital nomad.
• Navigating Canada’s Labour Mobility Deduction: What Tradespeople Need to Know — Recent tax changes in Canada have significantly expanded the Labour Mobility Deduction for tradespeople—this article breaks down the new rules, offers practical examples, and highlights how to maximize this deduction.
• Tax Compliance Tips for Side Hustlers & Hobbyists: When £1,000 Becomes a Tax Trigger — Earning under £1,000 from a side hustle? You might not need to register. Go over the key rules and avoid penalties by knowing when self-assessment is required.
• UK Residents in US LLCs and Other Reverse Hybrids: Understanding the Emerging Consultation — UK’s consultation proposes reforms for individuals who are members of reverse hybrid entities like US LLCs to address double taxation issues and clarify classification rules.
• Preparing for Timely Payments via PAYE from April 2029: What Self-Assessment Taxpayers Need to Know — UK taxpayers with both PAYE and Self-Assessment income face new payment timing rules starting April 2029—learn what’s changing and how to plan ahead now.
• What Digital Savvy Expats Should Know: Foreign Earned Income Exclusion & Related IRS Updates for 2026 — With changes to exclusion thresholds, depreciation-related rules, and evolving compliance demands, U.S. citizens abroad need to be especially precise in claiming foreign earned income and reporting foreign assets.
• Navigating the Expanded Paid Family and Medical Leave Tax Credit Under WFTC — With the Working Families Tax Cuts making the Paid Family and Medical Leave credit permanent and broader in 2026, employers and small businesses have new opportunities—and questions—around eligibility, credit calculation, and elections.
• How the IRS Automatic Penalty Relief (AEP) Changes Relief for U.S. Taxpayers — The IRS has officially replaced First-Time Abate with an automatic, compliance-based system that reduces penalties for many taxpayers with strong filing histories—key for planning and avoiding past-due notices.
• Digital Services and Taxes: What Rwanda’s New Borderless Economy VAT Rules Mean for Global Providers — Rwanda proposes expanded VAT on digital services and cross-border online providers—understand who’s taxed, how to register, and how to stay compliant in this evolving framework.
• What You Need to Know: Mauritius’ Deadlines for Domestic Minimum Top-up Tax (DMT) and Other Key Filings — Mauritius’ tax calendar tightens: new extensions and deadlines for DMT, TDS, and e-EDF filings—taxpayers must act fast to avoid penalties.
• How to Leverage South Africa’s New Advance Pricing Agreements (APAs) for Cross-Border Transactions — SARS’ recent APA programme offers advanced certainty in transfer pricing—here’s how it works, who qualifies, and how digital nomads and international businesses can benefit.
• Annual Filing of Withholding Income & Social Contributions in Russia from September 2026 — From September 1, 2026, Russian tax agents may file one annual notification covering income tax withheld (НДФЛ) and social contributions, replacing monthly/quarterly submissions for those with stable payrolls.
• Selling Residential Property in Kazakhstan—How Holding Periods Now Shape Your Tax Bill — Kazakhstan raised the required ownership period from 1 to 2 years to claim tax exemption on residential property sales—here’s what the transition period looks like and how to plan accordingly.
• Russia’s Unified Simplified Tax Declaration: What Businesses Must Know from August 2026 — A new streamlined tax declaration (единой декларации) form became mandatory in Russia on August 1, 2026 — ideal for companies or sole proprietors with no transactions or taxable assets during the period.
• Albania’s Increase in Minimum Wage: What Employers & Nomads Need to Know — From January 1, 2026, Albania raised both its minimum and maximum wages, impacting social security contributions, business costs, and the tax landscape for freelancers and remote workers.
• Ukraine’s 'Google Tax': Non-Resident VAT and Digital Services Rising in 2026 — Ukraine's collection of digital services tax from non-residents jumped over 11.3 billion UAH by July 2026, driven by expanding registration and VAT obligations for foreign providers.
• Transition to “Kupina” Standard for Digital Signatures in Ukraine: What It Means for Businesses — Ukraine is switching to a new national cryptographic standard for qualified electronic signatures called “Kupina,” improving cybersecurity without requiring businesses to reissue existing certificates.
• Excise Tax Minimum Prices & Small Business Relief in UAE: What Businesses Must Know — The UAE has just introduced a new minimum excise price for e-liquid products and extended small business relief until end-2029—crucial updates for SMEs, retailers, and manufacturers.