Research and insights

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

Page 62 of 350 · 6983 published records

• How to Navigate the New Automatic Exemption from Penalty (AEP): Simplifying Penalty Relief — AEP replaces First Time Abate and automatically shields taxpayers with good filing and payment history from certain penalties—no action required in most cases.
• Setting Up an Entity in Australia: Tax Considerations for Foreign-Owned Companies — Foreign-owned entities entering the Australian market face unique tax rules around residency, CGT, and structuring. Here’s practical guidance to optimise setup and avoid surprises.
• Staying Compliant: CRS Schema 3.0 & PAYGI Changes You Need to Know — Major changes are coming for international financial reporting and business instalment payments—this article walks through requirements and deadlines.
• Maximising Deductions: How the New Cents-Per-Kilometre Rate Can Help You Save — A fresh cents-per-kilometre rate has taken effect—91¢/km from 1 July 2026. This article explains how to use it, who benefits, and pitfalls to avoid.
• Compliance Spotlight: New Rules for Home Accessibility & Medical Expense Credits — Starting 2026, changes to METC vs HATC eligibility mean you can't claim the same expense twice—this article shows you how to stay compliant and avoid surprises.
• Digital Nomads & Canada: Tax Residency Breakdowns, Departure Rules & Non-Resident Obligations — If you travel frequently or plan to live abroad, understanding how Canada defines residency, departure tax rules, and obligations can protect you from unexpected liabilities.
• Maximizing TFSA & RRSP in 2026: Smart Strategies for Long-Term Savings — Understanding the latest limits and contribution rules for TFSAs and RRSPs can significantly boost your retirement and savings tax benefits.
• Digital Nomads and the UK: Residence, Double Taxation, and IR35—What’s Changed in 2026 — For globally mobile individuals, 2026 brings sharper clarity to residency rules, IR35 enforcement, and treaty-based protection—vital updates for digital nomads to manage their UK tax exposure.
• Planning Your Income and Payments: Timely Payments in UK Self Assessment — Future reforms are proposing that Self Assessment taxpayers with PAYE income will pay more of their liability in-year through PAYE, easing burdens and smoothing cash flow. Here's how to prepare.
• Navigating Making Tax Digital: What Sole Traders & Landlords Must Do — With MTD for Income Tax now live for those earning over £50,000, sole traders and landlords face new quarterly reporting and record-keeping obligations. Here's how to stay compliant and avoid penalties.
• Trump Accounts: New Rules for IRA-like Accounts Created Under the Working Families Tax Cuts — Trump Accounts are a novel benefit enabling parents to build long-term savings for children. New proposed regulations clarify eligible investments and trustee rules to kick in for 2026 tax years.
• The Basics of Foreign Earned Income Exclusion in 2026: What Expats and Digital Nomads Need to Know — With the Foreign Earned Income Exclusion rising and new housing cost limits in place, U.S. expats and nomads have fresh rules to navigate for 2026. Here's how to maximize tax savings.
• Automatic Penalty Relief: How the IRS’s New AEP System Can Help You Avoid Fines — The IRS has replaced the First Time Abate program with Automatic Exemption from Penalty (AEP), offering overdue relief for compliant taxpayers without needing to file a request. Here's how it works—and whether you qualify.
• Navigating Digital VAT Modernization in South Africa: A Compliance Heroes’ Guide — South Africa is inviting businesses and taxpayers to comment on its new digital VAT model — a key shift that will reshape how VAT is administered, collected, and managed in practice.
• How South Africa’s New Advance Pricing Agreement Rules Affect Multinationals' Transfer Pricing Planning — South Africa’s implementation of the APA regime introduces clearer eligibility, fee schedules, and procedural guidelines — a game changer for multinationals seeking cross-border tax certainty.
• Adapting to Kazakhstan's 2026 Tax Code: Entity Setup & Strategy — Kazakhstan launched a brand new tax code in January 2026, replacing all special regimes and revising corporate and individual tax structures. Here's what entrepreneurs should know when setting up or evolving entities.
• Navigating Azerbaijan’s New Declaration Rules: Compliance for 2026 — Recent policy changes in Azerbaijan have introduced updated declaration forms and deadlines. Businesses need to adapt now to avoid fines and ensure accurate reporting.
• How to Manage Russia’s 2026 Tax Reforms: Tax Planning for Individuals & Businesses — Russian tax policy underwent sweeping changes as of January 2026—from higher VAT to phased reductions in thresholds for simplified regimes. Here’s how individuals and companies can stay ahead and plan accordingly.
• Land Tax Trends & Opportunities for Individuals in Ukraine 2026 — Ukraine saw a 13% rise in land tax revenues year-over-year through July 2026—understanding exemptions, valuation, and ownership transitions can turn this into better financial planning for landowners.
• Navigating Montenegro’s New EU-Aligned Corporate & Tax Administration Laws — Montenegro is fast-tracking reforms to align its corporate tax and admin laws with EU standards. Key changes to know include treating loans for withholding, defining nonresident obligations, and proper tax officer registration.