Research and insights

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

Page 65 of 350 · 6985 published records

• Updated TFSA Contribution Limits & Qualified Investment Rules for Registered Plans — New CRA announcements for 2026-27 include both cryptocurrency-friendly updates and changes to the definition of qualified investments—get ready for upcoming deadlines and compliance requirements.
• Navigating the Departure Tax: What Digital Nomads and Emigrants Need to Know — Leaving Canada? Learn which assets trigger deemed disposition, what the $25,000 threshold means, and how to minimize departure tax liability.
• Extended Home Buyers’ Plan Grace Period: What First-Time Buyers Need to Know — The government is offering first-time home buyers a longer break before they must start repaying RRSP withdrawals—learn how this could improve your cash flow and buying power.
• Setting Up a UK-Based Entity as a Non-Resident: Key Entity Setup Considerations for 2026 — When non-UK residents structure a business through a UK entity, considerations like IR35, statutory residence, and entity form crucially affect tax burden and compliance.
• Compliance Made Simple: New Mileage Rates & Employer Obligations for 2026-27 — Employers and employees must adapt to changes in Approved Mileage Allowance Payments (MAPs) and related tax/NIC obligations effective 6 April 2026.
• Maximising the UK-India Double Contributions Convention: What Digital Nomads and Globally Mobile Professionals Need to Know — With the UK-India DCC now in force from 15 July 2026, globally mobile individuals—including digital nomads—should understand the implications for National Insurance contributions and state benefit entitlements.
• IRS Introduces Automatic Penalty Relief: Your New Option to Avoid Penalties — IRS is phasing out First Time Abate and launching Automatic Exemption from Penalty (AEP) in summer 2026 for compliant taxpayers—learn eligibility, timeline, and steps.
• Maximizing Your Tax Breaks: Foreign Earned Income & Housing Deductions in 2026 — For expats and digital nomads, 2026 brings updated limits on the Foreign Earned Income Exclusion and housing deductions—learn how to leverage these changes.
• Cross-Border VAT & Digital Services: Rwanda’s New Policy Landscape — Explore Rwanda’s evolving VAT approach for online services—key rules, reporting duties, and how nomads or digital businesses are affected.
• Navigating Filing Season 2026 in South Africa for Individuals and Provisional Taxpayers — Getting through SARS’s 2026 filing season streamlined: essential changes, deadlines, and tips for minimizing mistakes.
• VAT Modernisation in South Africa: What Taxpayers and Businesses Need to Know — Discover key features of SARS's proposed digital VAT model, its expected benefits, and how businesses can shape the future of VAT administration.
• Entity Setup Strategy: Choosing the Best Tax Regime in Kazakhstan under the 2026 Code — Kazakhstan’s new tax code introduced three special regimes and redefined criteria for applying them. Entrepreneurs must choose wisely to optimise tax liability and compliance.
• Compliance Checklist: Special Tax Regimes and NDS Changes for Small Business in Russia — With sweeping reforms in Russia’s tax system for small business, special regimes (УСН, ПСН) and NDS thresholds have shifted dramatically—missed these, pay the price.
• How Progressive Income Tax Reforms in Russia Impact Expat & EAEU Residents — New reforms in Russia mean significant changes to how expatriates (and EAEU residents) are taxed on employment income and other sources. Here’s what to know and how to plan.
• Albania’s Automatic Assessment Letter: Filing Debts, Reactive Taxpayer Duties — Albania formalizes automatic tax assessments for missed returns — understanding the new ‘Letër Kujtesë’ process is essential for avoiding forced collections.
• Ukraine’s New Quarterly Reporting & License Changes: What Taxpayers Need to Know — Ukraine introduces new quarterly income-reporting forms and mandates cadastral numbers for tobacco and fuel licenses — both effective in mid-2026.
• Navigating New VAT and Withholding Rules for Nonresidents in Serbia — Recent Serbian tax updates introduce stricter rules for tax withholding on payments to nonresident entities and adjust reporting requirements — critical for foreign contractors and investors.
• Setting Up Entities in the UAE after Top-up Tax & e-Invoicing Rules — Entity setup in the UAE now has new dimensions: classification under Pillar Two rules, digital record keeping, and choosing the right entity form are more important than ever.
• Leveraging UAE Corporate Tax Planning: 2026 Budget & E-Invoice Moves — With UAE’s 2026 Federal Budget emphasizing corporate tax revenue and the imminent mandatory e-invoicing rollout, companies must turbo-charge tax planning to stay efficient and compliant.
• Navigating UAE’s Pillar Two Information Returns: Compliance Essentials — Multinationals operating in the UAE now face new rules under Ministerial Decision No. 133 of 2026 on Top-up Tax, requiring specific entities to file Pillar Two Information Returns starting from fiscal years 2025 – here’s what you need to know to stay compliant.