Research and insights

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

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• How South Korea’s New Crypto Tax Rules Impact Investors and How to Plan Ahead — Starting January 1, 2027, South Korea begins taxing crypto gains for residents under a separation tax regime—effective planning now can preserve savings and reduce surprise liabilities.
• Tax Planning in Territorial Caribbean Jurisdictions: Zero-Tax Residency Strategies — Explore how individuals and entities can optimise tax planning in zero-tax jurisdictions like the Bahamas, Bermuda, BVI and Cayman by establishing proper residency, entity structure, and income sourcing.
• Compliance Under DAC8 & Crypto-Asset Reporting: What You Need to Know for 2026 — With DAC8 in force from 1 Jan 2026, reporting on crypto-asset transactions has become mandatory for many EU entities; failure to align with reporting timelines and data formats will expose you to penalties.
• Digital Nomads and Cross-border Income: Compliance Under EU DAC Changes — Recent DAC reforms change how income from digital platforms, remote work, and online sales are reported—what digital nomads need to stay compliant.
• Tax Planning for Digital Nomads: Navigating Cross-Border Rules in the Modern Age — Digital nomads face increasingly complex international tax regimes. With changing policies on residency, treaties, and minimum taxes, planning ahead is essential to stay compliant while preserving mobility.
• Digital Nomad Considerations: How Australia’s Tax Reforms Impact Remote Workers and Residency — Australia’s mid-2026 policy changes—from instant deductions to super balance tax—carry particular considerations for digital nomads and those navigating residency status.
• Digital Nomads & the Working Families Tax Cuts: What Remote Workers Should Know in 2026 — Digital nomads face unique tax challenges and opportunities under the 2026 changes—standard deductions, no tax on overtime or tips, and the expanded definition of tax credits could reshape how you file from abroad.
• UK’s Making Tax Digital Expands in 2026: What Sole Traders and Landlords Need to Prepare For — From April 2026 and onward, UK unincorporated businesses and landlords will face fresh digital record-keeping duties under Making Tax Digital thresholds. Preparation ahead is essential.
• New Compliance Requirements for Financial Institutions under Part XIX CRS (Common Reporting Standard) — Starting January 1, 2027, Canada’s revised CRS rules (Part XIX of the Income Tax Act) bring enhanced reporting requirements for financial institutions. Learn what they must do to comply and how individuals are affected.
• UK’s Move to Residence-Based Regime for Non-UK Individuals: What Digital Nomads Should Know — From 6 April 2025, the UK replaced the domiciled/non-domiciled system with a residence-based Foreign Income & Gains regime. Here's what non-UK individuals and digital nomads need to understand.
• Navigating the Common Reporting Standard: What Canadian Financial Institutions Need to Know for 2027 — New guidance clarifies reporting obligations under Part XIX of the Income Tax Act — here’s how financial institutions must prepare, including when and what information needs to be reported as of January 1, 2027.
• Digital Nomad Life under the New FIG and SRT Rules: Moving, Working & Taxing Post-2025 — With the abolition of the remittance basis and new Foreign Income & Gains rules, this article walks digital nomads through how UK tax residence, treaty use, and tax timing work now.
• Digital Nomads & UK LLCs: Residency, Entity Setup & Tax Risks — UK digital nomads must get entity structure and residency rules right: this article walks through how UK limited companies work for nomads, when UK tax applies, and how to avoid pitfalls.
• Entity Structure for Digital Nomads: Cross-Border Company Setup Tips — Living a location-independent lifestyle doesn’t mean your entity-setup can be casual—structure matters for taxes, residence, and compliance across borders.
• Setting Up a UK Company for Digital Nomads: Entity Structure Tips in a Post-2026 Tax Landscape — How digital nomads can establish a UK entity that optimises tax exposure, taking into account new digital-income, MTD and dividend rules effective in recent years.
• Building Tax-Smart Nomad Strategies: Residency, Income Sourcing, and U.S. Tax Obligations — For U.S. citizens relocating or travelling abroad, understanding how residency rules, foreign income sourcing, and treaty benefits interact can help reduce global tax risk. This guide outlines actionable insights for digital nomads navigating the 2026 U.S. tax landscape.
• Entity Setup for Inward Re-domiciliation: What Businesses Should Know — The UK is consulting on introducing a regime for corporate re-domiciliation, allowing foreign companies to shift domicile without losing legal identity—posing potential structuring, tax and strategic implications.
• Planning for UK Income and Capital Tax under the Residence-Based Regime — Since 6 April 2025, the UK has replaced non-domicile rules with a new residence-based foreign income and gains regime—this article helps digital nomads and returners understand and plan for the new regime.
• Digital Nomads in 2026: Navigating Residency and Tax Obligations From Abroad — Clarify how Canada treats residents living abroad as digital nomads—when you owe Canadian tax and how to legally reduce double taxation risk.
• Remote Work & Digital Nomadism: Australia’s Tax Landscape for 2026 — For remote workers and digital nomads living in or visiting Australia, new reforms are reshaping tax residence, deductions, and withholding rules. Know your status—and what’s eligible this tax year.