Research and insights

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

Page 49 of 350 · 6983 published records

• Desistência Digital: How to Cancel Previdenciary Installment Plans Online in Brazil — You can now walk away from previdenciary parcelamentos through Brazil’s digital portal without going in person—here’s what you need to know to cancel correctly.
• Navigating New IRPF Digital Access Rules: What Brazil’s Taxpayers Need to Know — Recent changes to how tax returns are handled in person and online shift the burden onto digital channels; here's how individuals and digital nomads can stay compliant and protect their data.
• How Digital Services Will Be Transformed Under Brazil’s Reforma Tributária do Consumo: Simples Nacional Updates for 2027 — Simples Nacional companies will see major shifts starting in 2027 as IBS and CBS are integrated, options become more flexible, and bases of taxation are redefined under Brazil’s consumption tax reform.
• Colombia’s Upcoming Tax Reform: What Digital Nomads Should Know — Colombia’s proposed reform aims to align tax rates for digital products and services with high‐content alcoholic drinks and raise VAT on online purchases. Digital nomads providing services from Colombia must assess exposure under the new VAT and service taxation rules.
• Leveraging Chile’s Second‐Category Tax Brackets: Strategic Planning for Employees and Contractors — Chile’s second‐category tax brackets (“renta de segunda categoría”) have recently been updated—know the thresholds, calculate your effective rate, and optimize deductions and timing to reduce tax exposure under the new rules.
• Relief Measures in Chile: How Businesses in Antofagasta Can Navigate Tax Forgiveness After the Catastrophe — Businesses in Antofagasta affected by the recent weather emergency have until November 30, 2026 to declare or pay Chilean taxes without penalties. This article walks through who qualifies, what forms to use, and how to ensure eligibility under the new SII resolution.
• How Digital Nomads Should Navigate DAC & CBAM Overlaps in EU Travel & Tax Planning — Between new administrative-cooperation rules and CBAM obligations, digital nomads operating cross-border must adapt their tax strategies to avoid unexpected exposure.
• Compliance Challenges & Strategies under EU’s Tax Simplification Package — The EU’s recent simplification package overhauls DAC and ATAD-linked rules—raising compliance strategy stakes for multinational enterprises.
• How CBAM Impacts Entity Setup and Verification Obligations — New CBAM guidance changes how non-EU operators and verifiers must prepare for the definitive period—entity setup, accreditation, and registry registration are now front and center.
• Case Study: Tanzania’s Tax Policy Reforms—Lessons for Emerging Market Businesses — Tanzania’s recent reforms offer a model for revenue growth through policy change—what global businesses should know and how they can respond.
• Entity Structuring in Light of OECD’s STTR and Global Minimum Tax: What Entities Should Know — Global minimum tax and the Subject to Tax Rule (STTR) reshape how entities are taxed internationally—this article explains risks, benefits, and strategic responses.
• Making Tax Digital: Preparing If You're a Global Digital Nomad or Business — As the UK rolls out stricter digital reporting rules, global nomads and businesses operating cross-border face new compliance deadlines and planning levers—here’s how to stay ahead.
• Compliance Alert: Dynamic PAYG Instalments & New ATO Reporting Changes — Australia’s PAYG instalments system is evolving: real-time business performance data and monthly reporting are coming. Businesses must prepare now for compliance to avoid surprises in 2027.
• Entity Setup in Australia: Choosing Between Company, Trust, or Sole Trader — Selecting the right entity early can save you thousands—how structure impacts liability, tax rates, and growth for startups and high-net-worth ventures.
• Digital Nomads & Australia: Residency Rules, Tax Implications & Practical Tips — Understanding Australia’s multi-factor residency test can be a make-or-break issue for digital nomads—get it right to avoid double tax, seize deductions, and keep your status clear.
• Understanding Canada’s Updated Interest Rates on Overdue and Overpaid Taxes — CRA’s prescribed interest rates for Q3 2026 have changed. Here’s what that means for individuals and corporations dealing with overpayments, assessments, or tax owing.
• Preparing for CRA’s Pre-filled and Deemed Tax Filing: What to Know — Canada’s CRA is expanding simplified tax filing with pre-filled returns and a possible pilot for deemed filings. Find out who qualifies and how to prepare.
• How to Leverage the Extended Home Buyers’ Plan Grace Period — Budget 2026 has extended the grace period for RRSP withdrawals via the Home Buyers’ Plan to give first-time buyers more breathing room. Discover how this can be a strategic tool for your home purchase.
• Making Tax Digital for Income Tax: Quarterly Updates & Digital Obligations from April 2026 — New regulations as of 1 April 2026 require many UK unincorporated businesses and landlords to keep digital records, submit quarterly updates, and file annual returns with MTD-compatible software.
• Modernising Tax Adviser Registration in the UK: What It Means for You — From April 2026, tax advisers who act for clients in dealings with HMRC must register and meet minimum standards under the MMTAR scheme, with phased windows for different adviser categories.