Research and insights

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

Page 60 of 350 · 6983 published records

• Decoding Trump Accounts: Setting Up and Maximizing the New IRA for Kids — Trump Accounts are a new IRS-sanctioned IRA for eligible children under the One, Big, Beautiful Bill; here's how to open one, invest wisely, and claim the $1,000 pilot contribution.
• Automatic Penalty Exemption: What the IRS’s New Relief Means for Compliant Taxpayers — A streamlined approach is now in place at the IRS to automatically waive certain penalties for taxpayers with a strong record—a shift that can save compliant filers both time and money.
• SUNAT’s Flexible Phase-In of SIRE Obligations & How Businesses Can Navigate — Peru’s SUNAT is giving businesses extra time to comply with obligations under the electronic records system (SIRE); learn how to avoid penalties during this phase-in.
• Chile’s Temporary Relief Measures for Taxpayers Impacted by Natural Disasters — Chile SII is offering extended deadlines, waived penalties and other relief for property tax obligations in Ñuble, Biobío & Concepción after fires; vital for affected property-owners.
• Digital Nomads and Platform Sellers in Mexico: New Obligations under SAT’s Rule 12.3.2 — Mexico’s SAT has introduced Rule 12.3.2 requiring individuals earning via platforms to update their economic activities—this affects digital nomads and online sellers alike.
• Compliance Essentials for Digital Nomads: Navigating Dual Tax and Remote Work Rules — Remote work across borders is increasingly common, but brings potential compliance traps. Learn the updated treaty norms, presence thresholds, and steps digital nomads must take to stay compliant globally.
• Tax Planning in the Era of Global Minimum Tax: What Individuals and Multinationals Need to Know — With the OECD/G20 global minimum tax (GMT) framework and U.S. legislative reforms changing cross-border tax exposure, both individuals and MNEs need proactive planning to navigate rising compliance and tax costs.
• Entity Setup: Choosing the Right Structure as Global Minimum Tax Rules Bite — With Australia implementing Global and Domestic Minimum Tax, entity choice and group structure matter more than ever—this guide helps MNEs and smaller firms plan ahead.
• Preparing for Dynamic PAYGI: What Business Taxpayers Should Do — New PAYG instalment rules from July 2027 allow businesses to vary payments dynamically based on performance. Here's how to prepare and what tools to use.
• How Australia’s “Payday Super” Reform Impacts Employers and Superannuation Choices — From 1 July 2026, Australia’s super guarantee payments must align with each payday under “Payday Super.” Learn what employers must do, how this affects employees, and practical tips to comply.
• Accelerated Capital Cost Allowances & LNG Facilities: What Investors Need to Know — For low-carbon LNG facilities, reinstated accelerated CCA rates offer significant tax savings—this article breaks down eligibility, certification, and timelines.
• Navigating the Home Accessibility vs Medical Expense Credits After 2026 — New tax law proposals prevent double-claiming of expenses under HATC and METC; here’s how to choose wisely and save.
• Streamlined Disability Tax Credit (DTC) Rules: What’s New & How to Plan — Recent proposals simplify how long-standing medical conditions are certified under the DTC—here’s how it could impact your planning, eligibility and benefits.
• Entity Setup & Digital Nomad Mix: Structuring for International Mobility from the UK — For the globally mobile individual, setting up the right entity structure can have huge tax benefits—if you navigate permanent establishment, residency, and UK hybrid entity rules carefully.
• Compliance Essentials: What Every Entity Should Know About IR35 & Apprenticeship Funding Eligibility — Two recent compliance updates—the expanded IR35 framework and changes to apprenticeship unit funding rules—underscore the importance of stay-informed governance for businesses and individuals alike.
• Preparing for Making Tax Digital: A Tax Planning Guide for UK Sole Traders & Landlords — With Making Tax Digital (MTD) now mandatory for many sole traders and landlords, proactive tax planning can make the transition smoother and protect against tax shocks.
• What Every Parent Needs to Know About **Trump Accounts**: Saving & Tax Rules for New Child IRAs — New rules for Trump Accounts under the One, Big, Beautiful Bill: how eligible investments work, contribution limits, and when kids take over.
• How the Employer **Paid Family and Medical Leave Credit (PFML)** Changed for 2026 — Discover the expanded federal credit under section 45S: changes to include insurance premiums, how employers elect methods, and what eligibility looks like today.
• Mastering the **Automatic Exemption from Penalty (AEP)** under U.S. Federal Tax Law — Learn how the IRS’s new Automatic Exemption from Penalty simplifies relief for eligible taxpayers—what qualifies, what’s covered, and how it affects you.
• How Indonesia’s Marketplace Withholding Under PPh Article 22 Will Change Your Digital Sales Setup — From August 1, 2026, Indonesia’s new regulation shifts the withholding and remittance of Income Tax 22 from sellers to marketplace platforms—crucial for online merchants to understand and adjust.