Research and insights

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

Page 55 of 350 · 6983 published records

• Transfer Pricing Overhaul: What Multinational Entities in Canada Should Do — Amended transfer pricing legislation means new documentation rules, larger penalties thresholds, and a more streamlined framework. Multinational groups must adjust fast.
• Digital Nomad Residency & the Common Reporting Standard: What Changes After 2026 — If you divide your time between Canada and abroad, new reporting rules under the Common Reporting Standard will affect dual residency status and financial disclosures.
• Planning Around Canada’s 2026 TFSA & RRSP Limits: What You Should Know — New annual contribution limits for TFSA and RRSP in 2026 make timing and strategy more essential than ever for maximizing your tax savings.
• Compliance Essentials: Understanding Simple Assessment & Self Assessment Deadlines Under New Residence-Based Rules — As UK tax rules evolve with a residence-based system and the remittance basis ends, knowing when, what, and how to file under Self Assessment and Simple Assessment is more critical than ever.
• Entity Setup Essentials: Using the Foreign Income & Gains Regime vs Reverse Hybrids to Reduce UK Double Tax Exposure — Structuring your investment into foreign entities? Learn why the FIG regime and proposed reforms for reverse hybrid entities are central to avoiding unexpected UK taxation after April 2025.
• Mastering Overseas Workday Relief: What Digital Nomads Moving to the UK Need to Know — If you’re newly UK-resident and split your work between home and abroad, the Overseas Workday Relief (OWR) regime—effective from 6 April 2025—can help cut your UK tax bill. Here’s what qualifies, how to claim, and practical pitfalls to avoid.
• Section 4960 Executive Compensation Tax Changes for Tax-Exempt Organizations: What to Know — New notice from the Treasury/IRS signals upcoming changes to how high compensation for executives at tax-exempt nonprofits will be taxed—especially around the definition of "covered employee."
• Federal Backup Withholding & Interest Rate Changes: Key Updates for Businesses and Individuals — Learn how the IRS’s threshold changes for third-party backup withholding, and the updated federal interest rates starting Q4 2026, could affect your payments and compliance practices.
• Foreign Earned Income Exclusion in 2026: Inflation Adjustments, Housing Limits, and Waivers — Everything you need to know in mid-2026 about the Foreign Earned Income Exclusion (FEIE), including updated limits, housing expense caps, and waivers for individuals affected by war or civil unrest.
• Meeting Mauritius’ New Domestic Minimum Top-up Tax: Compliance Checklist for Multinationals — The DMT tax is changing the game for multinationals in Mauritius — here’s what you need to do, from who’s in scope to how to file correctly.
• Digital Nomad Tax Strategies: Residency & Foreign-Income Exemptions in Rwanda — Understanding Rwanda’s rules for foreign-source income and how nomads can legally optimise residence, income visibility, and operational setup.
• How to Leverage DTA Advance Pricing Agreements in South Africa for Cross-Border Business — Navigating South Africa’s newest notices under section 76 – learn when, why, and how to use Advance Pricing Agreements to manage international transfer pricing risks.
• The Rise of Non-Resident Digital Service Providers in Azerbaijan: VAT Registration Rules Explained — New rules from September 1, 2026, make non-resident digital service providers liable for VAT registration in Azerbaijan—here’s what you need to know.
• Navigating Russia’s 2026 Tax Overhaul: Key Changes Every Business Must Know — With Russia’s sweeping tax reforms effective from January 1, 2026, businesses must adapt to new rates, thresholds, and compliance rules to avoid penalties.
• Turkey Extends Deadline for Taxi Entities on Digital Fiscal Devices — Tax authorities in Turkey give taxi operators more time to adopt approved digital fiscal devices—avoid penalties by noting the new deadline and technical compliance requirements.
• Turkey’s New Tax Debt Rescheduling Deal: Relief via Reduced Interest Rates — Turkey introduces a more favorable option for taxpayers to reschedule overdue tax debts with lower interest rates and extended timelines—here’s how to take advantage.
• Navigating Ukraine’s New “Kupina” Standard for Qualified Electronic Signatures — From September 1, Ukraine shifts to the “Kupina” cryptographic standard for qualified electronic signatures—learn what this means for individuals and businesses and how to stay compliant without disrupting operations.
• Tax-Efficient Entity Setup in Saudi Arabia Post-VAT Refund Rules for Non-Profits — New VAT refund regulations for public benefit entities open planning opportunities—but compliance challenges can’t be ignored.
• How UAE’s Peer-OICR Reporting Rules Affect Foreign-Owned Entities — Multinational businesses in the UAE need to prepare for enhanced reporting under Pillar Two's second-pillar rules—expert insights on compliance, risks, and planning steps.
• Digital Nomad & Cross-Border Income in Sri Lanka: Foreign Tax Credit Under New Law — Sri Lanka’s Inland Revenue (Amendment) Act, No. 11 of 2026 now allows instalment payers to claim foreign tax credit — a crucial benefit for digital nomads and cross-border service income earners.