Research and insights

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

Page 59 of 350 · 6983 published records

• Automatic Exemption from Penalties: What You Need to Know — The IRS has launched a new **Automatic Exemption from Penalty (AEP)** replacing First Time Abate (FTA), giving relief to timely filers—no request needed.
• Case Study: Colombia’s Earthquake Relief Tax Measures – What Businesses Need to Know — Following the August 10 quake, Colombia introduced special tax deferrals and aduanas term suspensions for affected zones—essential reading for companies with operations in disaster-impacted areas.
• Compliance Essentials: Navigating Electronic Records & Penalties in Peru — Understand Peru’s evolving requirements for electronic tax records, deadlines for compliance, and how to avoid fines by leveraging recent announcements from SUNAT.
• Tax Planning for Digital Nomads in Latin America: Tips for Structuring Your Income — Explore practical strategies for minimizing taxes as a digital nomad across Latin America by choosing tax-efficient residency, leveraging treaties, and organizing income streams correctly.
• Tax Planning for Digital Nomads: Impacts of the Low-Value Imports Duty Rollback — New customs rules for low-value goods imported into EU affect remote workers, freelancers, and ecommerce sellers—our guide helps digital nomads stay compliant and save money.
• Compliance Simplified: Navigating DAC Recast and Reporting Burdens — DAC recast promises clear, singular rules for tax cooperation—removing duplicative reporting and easing compliance, especially under Pillar Two and cross-border arrangements.
• Entity Setup Strategies for EU Startups under the New Tax Simplification Package — With the EU’s June 2026 tax simplification proposals, startup founders gain new tools—abolished withholding taxes, harmonised R&D expensing, and streamlined CFC rules—to optimise structure and access benefits across Member States.
• Structuring Entities in a GMT World: Choosing Your Jurisdiction and Setup — Best practices for choosing entity types, jurisdictions, and tax structures under global minimum tax and treaty landscapes.
• Digital Nomads & Tax Presence: When Your Laptop Creates a Permanent Establishment — Understanding when remote work from abroad turns into a taxable presence for both individuals and their companies.
• Global Minimum Tax Deep Dive: What Businesses Must Know for 2026 — A guide to navigating Pillar Two rules, central filings, and administrative relief under the Global Minimum Tax regime.
• Getting Ready for CRS Schema 3.0: Compliance Musts for Financial Institutions — The transition to Common Reporting Standard (CRS) Schema 3.0, enforced from 1 January 2027, brings new data and validation demands for reporting financial institutions and trustees.
• Planning for Pillar Two: Global and Domestic Minimum Tax Strategies for Multinational Entities — With Australia implementing the GloBE rules and introducing Domestic Minimum Tax, multinational businesses must adjust their planning and reporting strategies to align with global 15% minimum tax expectations.
• Leveraging Super Timing: How Employers and Digital Nomads Can Maximise Payday Super Success — With the Payday Super reforms now in force from 1 July 2026, both employers and remote or digital-nomad workers need to understand qualifying earnings, reporting workflows, and how to avoid penalties.
• Tax Planning Case Study: Affordable Tax Relief for Working-Class Canadians Under New Budget Measures — Budget 2025 introduces new credits and automated filing to ease tax burdens—this case study shows how an average two-earner family saves under recent policy changes.
• Entity Setup in Canada: Choosing Between CCPC, LLP, and Unlimited Liability Companies — With multiple entity structures available in Canada, selecting the right type for your business can affect your tax, liability, and long-term growth.
• How Digital Nomads Can Navigate Canadian Departure Tax and Residency Rules — Canadian digital nomads face unique tax challenges when leaving Canada—knowing how residency, severance of ties, and departure tax work can make all the difference.
• Living and Working Abroad: Guide for UK Digital Nomads — For UK citizens or residents working remotely abroad, understanding UK tax residence, overseas income, and double tax agreements is essential—this guide helps digital nomads plan and comply.
• Asset Income vs Earned Income: Strategies for Property, Savings & Dividends after the 2026 Tax Rate Changes — With UK tax rates on property, savings and dividends rising in 2026-27, this article lays out practical strategies for individuals to minimise liability and rebalance their investment income.
• Preparing for Making Tax Digital (MTD) for Income Tax: What UK Self-Employed and Landlords Need to Know — From April 6, 2026, many with self-employment or property income must report via digital records and quarterly updates—this article helps you understand compliance steps, software choices, and deadlines.
• Information Return Filers: Prepare Now for the FIRE to IRIS System Transition — The FIRE e-file platform is being retired. Filers of information returns need to shift to the modern IRIS platform by late 2026—here’s what you must do.