Research and insights

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

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• Navigating Singapore’s New Property Tax Rebate & ASGD ID Changes — Recent updates in Singapore’s tax landscape include generous property tax rebates and a major shift in how Estates, Trusts, and Unit Trusts are identified—what that means for submissions and planning.
• Staying Compliant with Cayman’s New Fee Regime for Financial Entities — Cayman Islands’ financial services sector saw fee schedule changes effective January 1, 2026—entities need to adapt or risk penalties; here’s what you need to know.
• Entity Setup in the BVI: Navigating Beneficial Ownership and Compliance Post-VIRRGIN — With the BVI’s beneficial ownership reforms now in effect, setting up and operating an entity in the territory requires new levels of transparency—this article walks you through both obligations and strategies.
• How Digital Nomads Can Leverage Puerto Rico’s Territorial Tax Rules — Explore how bona fide residence in Puerto Rico allows digital nomads to reduce U.S. federal tax exposure while enjoying local incentives—without giving up U.S. citizenship.
• Planning Ahead: Colombia’s Proposed VAT Hike on Alcohol and Online Purchases — Colombia’s draft tax reform could raise VAT on high-alcohol content beverages and internet imports—this article explores planning responses for businesses and individuals.
• Leveraging Peru’s SIRE Tax Records: A Compliance Roadmap for 2026 — SUNAT is extending flexibility for taxpayers to regularize electronic records under SIRE through August 2026—here’s how businesses can avoid sanctions and ensure full compliance.
• Compliance Checklist Under the New EU AI Act: Transparency Rules 2026 — The EU’s AI Act enforcement and transparency obligations go live August 2 2026. Companies using or deploying AI systems need to understand which rules apply and ensure operational readiness.
• Making the Most of the EU’s Tax Simplification Package: Strategies for Businesses — With the European Commission’s recent Tax Simplification Package (June 24, 2026) set to reduce compliance burdens and streamline cross-border tax rules, businesses can take concrete steps now to benefit.
• EU’s Tax Simplification Package: What Cross-Border Businesses Need to Know — The European Commission’s new package aims to simplify EU cross-border taxation, abolishing withholding and reducing reporting burdens for multinationals subject to global minimum tax.
• Automatic Penalty Relief: How IRS’s AEP Streamlines Compliance — The IRS has launched the Automatic Exemption from Penalty (AEP) program, replacing First Time Abate and offering seamless penalty relief to compliant taxpayers.
• Foreign Residents & Upcoming CGT Reforms: What Investors Must Know — Proposed changes to the Capital Gains Tax regime for foreign residents could see broader CGT coverage, new disclosure thresholds, and revised principal asset testing—learn what may be coming and how to prepare.
• Mastering Payday Super: What Employers Need to Do from 1 July 2026 — Australia’s ‘Payday Super’ reforms are now in effect—employers must adapt payroll, reporting, and payment timing to avoid penalties. This guide explains qualifying earnings, on-time contributions, and how to comply.
• Entity Setup: Choosing Between Sole Proprietorship, Partnership & Corporation in Canada in a Changing Tax Landscape — Corporations are seeing shifting tax rates and credits—key for entrepreneurs deciding how to set up their business in 2026, and how location and provincial rules may affect your entity choice.
• Foreign Reporting and the Common Reporting Standard Changes Coming January 1, 2027 — New amendments to Part XIX of the Income Tax Act will change how financial institutions in Canada report foreign financial assets beginning 2027—digital nomads, non-residents, and internationals must understand the impact.
• Planning Ahead: How to Maximize TFSA & RRSP in Canada in 2026 — Discover the updated limits and rules for TFSA and RRSP—including strategies for over‐contribution risk and timing withdrawals—to make the most of tax-favoured savings in 2026.
• Making Tax Digital for Income Tax: New Digital Obligations since April 2026 — HMRC’s Income Tax (Digital Obligations) Regulations 2026 came into force 1 April 2026. If you're a landlord or sole trader above certain income thresholds, there are new digital reporting and quarterly update requirements you need to know.
• Demystifying Reverse Hybrids & LLCs: UK Residents Facing Double Taxation — UK tax rules around ‘reverse hybrids’ like US LLCs are under review, especially for UK residents who suffer very high effective tax rates. Understanding current treatment and possible reforms is essential for global mobile individuals and investors.
• Planning Ahead: ‘‘Timely Payments’’ for UK Taxpayers with PAYE Income (from April 2029) — If you’re a taxpayer who earns both PAYE and Self Assessment income, a key change is coming in April 2029: you’ll need to begin paying more of your Self Assessment liability through PAYE. Here's how to plan now to smooth the transition.
• Understanding Federal Scholarship Tax Credit (FSTC) Begins Jan 2027: What Individuals & States Need to Do — Starting Jan 1, 2027 taxpayers in participating states may claim a federal credit for donations to SGOs—up to $1,700, but only if their state elects in and sets up qualified organizations.
• Paid Family & Medical Leave Credit Enhanced Under WFTC: What Employers Need to Know — The Working Families Tax Cuts permanently expands the PFML tax credit—making more employers eligible and adding a premium-based option starting in 2026.