Research and insights

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

Page 50 of 350 · 6983 published records

• Timely Payments through PAYE: What Self Assessment Taxpayers Need to Know by 2029 — From April 2029, individuals with both PAYE and Self Assessment income will begin paying their tax more regularly—through PAYE—rather than waiting to settle large bills at the end of the year.
• Navigating the Foreign Earned Income Exclusion & Housing Limits for Digital Nomads in 2026 — With inflation-indexed limits and updated geographic housing cost adjustments, digital nomads must cleverly plan their foreign earned income and housing exclusions for tax year 2026.
• Inside IRS’s New Automatic Exemption from Penalty (AEP): What It Means for Taxpayers — IRS replaces First Time Abate with AEP for returns with strong compliance histories — find out if you qualify and how this could immediately lower your risk and stress.
• How the New Paid Family & Medical Leave Credit Under WFTC Changes Employer Planning — Recent IRS guidance under Notice 2026-28 permanently expands eligibility and gives employers flexibility in how they claim the tax credit — learn what qualifies, how to plan, and what it means for businesses in 2026 and beyond.
• South Africa EMP501 & Employer Reconciliation: Key Steps for Payroll Teams — SARS has set the 2026 EMP501 employer interim reconciliation window—what changes employers need to make to payroll and declaration systems to avoid penalties.
• Rwanda’s Tax Structure Overhaul: New Laws on Vehicles, VAT, Accommodation & Environment — Discover Rwanda’s sweeping tax reforms effective 1 July 2025 affecting hybrid vehicles, transport VAT, tourism tax, and environmental levies. What they mean in practice for businesses and nomads.
• Navigating South Africa’s Digital VAT Modernisation: What Businesses Need to Know — South Africa’s SARS has released a new VAT Modernisation Consultation Paper—this article unpacks what the Digital VAT Model proposes, its impact on businesses, and how companies can prepare.
• Compliance Best Practices for Azerbaijan’s Revised Declaration & Reporting Rules — New declaration forms in Azerbaijan, changes in stamp duty and excise returns demand updated compliance systems—here’s what companies need to do to stay ahead.
• Tax Planning for Businesses under Russia’s 2026 Tax Reform: What’s Changed — Russia implemented sweeping tax reforms from January 2026 affecting progressive income tax, property deductions, VAT, UST, and more; here’s how businesses can plan strategically.
• Digital Nomads & Non-Residents: Navigating Azerbaijan’s New VAT Rules — From September 1, 2026, Azerbaijan imposes VAT obligations on non-resident digital service providers based on annual turnover—what it means for nomads and global service buyers in practice.
• Compliance Case: Albania’s Strict Rules Against Non-fiscal Document Use — Albania is now enforcing stricter rules against non-fiscal document use—don’t risk deductibility or fines; here's a case walkthrough.
• Digital Nomad Guide: Using Turkey’s Building Cost Tables for Property-based Tax Reductions — Türkiye's newly published cost tables for 2027 construction costs may unlock deductions for digital nomads with property holdings—here's how to leverage them.
• How to Plan Tax Payments Using Turkey’s New Reduced Interest Debt Relief — Turkey has authorized a lower interest rate for overdue public debts under its 6183 law if taxpayers apply by August 31 – here’s how to take advantage.
• New Rules for Pillar Two Reporting in the UAE: Who Must File the Information Return? — Understand Ministerial Decision No. 133 of 2026, which clarifies which UAE entities must file Pillar Two returns under the Top-up Tax regime, effective for financial years beginning 1 January 2025.
• Maximizing Savings: How the UAE’s Research & Development Tax Credit Works in Phase 1 — Discover how the UAE’s newly launched R&D tax credit offers up to 50% relief and how to qualify under Phase 1 while preparing for possible Phase 2 enhancements.
• Compliance Checklist: Filing Returns in South Asia for Diaspora & Remote Income — International income, rental properties abroad, foreign bank accounts—if you're part of the South Asian diaspora or earning internationally, here’s what you must watch to stay compliant across India, Pakistan, and Bangladesh.
• Cross-Border Entity Setup for Digital Nomads in South Asia — Exploring entity options across India, Pakistan, Sri Lanka and Bangladesh for freelancers and remote workers seeking legal, tax-efficient structures while minimizing risks.
• Maximizing Benefits Under India’s New Tax Regime Choices & ITR-4 Changes — With India’s Income-tax Act, 2025 and recent amendments, taxpayers under ITR-4 now have clearer options between old and new regimes — and new fields to capture property income realities.
• Case Study: How Chinese Resident Shareholders in M&A Benefit from the 2026 Reforms on Special-Tax Treatment — An M&A scenario under China’s new “特殊性税务处理” rules demonstrates how resident enterprise shareholders can minimize immediate tax burdens through specific ownership thresholds.
• Navigating the Revised Battery Consumption Tax: What China’s Manufacturers & Exporters Must Do — China’s new battery consumption tax adjustments (effective September 1, 2026) introduce varied rates, exemptions, and tight compliance requirements—here’s a guide for manufacturers and exporters to stay ahead.