Research and insights

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

Page 58 of 350 · 6983 published records

• Harvesting the Expanded Paid Family & Medical Leave Credit: What Employers Need to Know — Under the Working Families Tax Cuts, the PFML credit is now **permanent** and **more flexible**—new premium-based election, eligibility for part-timers, and counting state mandates make it more accessible than ever.
• Mastering the New Automatic Penalty Relief: Your Peace of Mind Transition from First Time Abate — IRS’s new Automatic Exemption from Penalty (AEP) is replacing First Time Abate, meaning if you’ve been compliant historically, penalties may simply never hit—no case-drafting necessary.
• Compliance Essentials: Staying Ahead of Latin America’s E-Invoicing & Electronic Records Mandates — E-invoicing and electronic bookkeeping are no longer optional in major LatAm economies—know what’s changing, how to comply, and major pitfalls.
• Digital Nomading in Latin America: Tax Compliance & Residency Traps to Avoid — If you're working remotely or spending time across LatAm countries, understanding residency rules and digital income taxability can keep you compliant and out of sticky situations.
• Strategic Tax Planning in Latin America: Optimizing Entity Structures Across Borders — Discover how to choose and optimize corporate structures in LatAm—balancing taxation, compliance, and growth through actionable insights across entity types and jurisdictions.
• Entity Setup in the EU: Legal Considerations After DAC Recast and Pillar Two Implementation — Recent changes to EU tax cooperation rules and minimum tax requirements are reshaping entity selection. Choosing the right jurisdiction and structure is more critical than ever to avoid unexpected compliance burdens.
• EU Tax Simplification Package 2026: Planning Opportunities Under Withholding Tax and R&D Reforms — The European Commission’s 2026 Tax Simplification Package offers new levers for cross-border investment—abolishing withholding taxes and introducing full expensing for R&D-intensive tangible assets across the EU.
• Navigating EU’s Pillar Two Directive: Key Compliance Actions for Multinational Groups — As EU Member States ramp up implementation of the global minimum tax rules, multinationals must prepare for new reporting obligations and ensure their structures align with evolving standards under Pillar Two.
• Starting Up Abroad?: Structuring Your Entity in Light of Expanded UK Corporate Tax Scope on Non-Resident Land Businesses — New UK law expands tax scope dramatically: now non-resident companies trading in land/development must pay full UK corporation or income tax—this changes entity decisions for real estate investors globally.
• Compliance in the Digital Age: UK’s ‘Making Tax Digital’ First-Year Reality for Sole Traders & Landlords — From April 2026, UK sole traders and landlords earning over £50,000 must use quarterly digital reporting—here's what compliance really looks like under Making Tax Digital and key lessons learned.
• Maximizing Advantage with the Global Minimum Tax: Practical Planning Strategies for Multinationals — Discover how recent OECD administrative guidance on the Global Minimum Tax (GMT) reshapes compliance and planning—especially for multinationals navigating transitioning and safe-harbour rules.
• Dynamic PAYGI: A Game-Changer for Small Businesses’ Cash Flow and Tax Planning — ‘Dynamic PAYGI’ will let businesses vary instalments in real time and opt-in for monthly reporting to better align payments with performance—key for cash-flow planning.
• Cracking Common Reporting Standard (CRS) Schema 3.0 for Financial Institutions — With the transition to CRS Schema Version 3.0 coming 1 January 2027, financial institutions must understand new rules, validation updates and how to prepare for a hard cut-over.
• Entity Setup: Forming a Canadian Holding Company for Cross-Border Growth — Thinking about setting up a holding company in Canada for international expansion? Learn tax benefits, key rules, and whether it’s right for your business.
• Compliance Essentials for Non-Residents: Avoiding Common Traps — Non-residents and digital nomads in Canada often misstep on CRA obligations—from reporting foreign income to section 217 elections. This guide gives you clarity.
• Nest Egg Strategy: Using the Home Buyers’ Plan to Buy Smart — Maximize your RRSP for a home purchase—without hefty penalties. Understand recent proposals and how to plan your HBP withdrawal and repayment strategically.
• Entity Setup for UK Property Investors: Using Companies or Individuals Post-Budget 2025 Tax Rate Changes — With separate property income rates introduced from April 2027 and changes to savings and dividend tax rates already in motion, choosing the right structure can make a big difference for property investors.
• Compliance Priorities for UK Digital Nomads Under the New Statutory Residence and Remittance Rules — UK digital nomads must understand how UK tax residence rules and the remittance basis (now ended) affect their tax liability — especially if spending increasing time in the UK or abroad.
• How Making Tax Digital for Income Tax (MTD ITSA) Is Changing Tax Planning for UK Sole Traders — The shift to Making Tax Digital for Income Tax Self Assessment (ITSA) presents both challenges and opportunities — understanding quarterly reporting, software requirements, and strategic timing can help sole traders optimise cash flow and tax efficiency.
• Maximizing the Foreign Earned Income Exclusion in 2026 — Foreign earned income exclusion and housing limits have shifted upward—making it key for expats and nomads to adjust planning accordingly.