Research and insights

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

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• Tax Planning for Digital Nomads in Latin America: Residency, Income & Tax Treaties — Digital nomads working across LatAm face unique tax residency and treaty issues—this guide shows how to plan globally and avoid unexpected tax exposures.
• Entity Setup in Latin America: Key Differences when Structuring Businesses in Mexico vs Chile — Thinking of incorporating in Latin America? This article compares entity setup rules in Mexico and Chile so you can strategically choose where to establish your business.
• How Chile Is Easing Penalties for Tax Debts: What You Need to Know — Chile’s new policy addresses interest and penalties for tax debts—this article breaks down who benefits, how it works, and what you need to act on.
• Entity Setup in the EU: Using Pillar 2, ATAD, and Withholding Changes to Structure Efficiently — With major developments in EU law — from Pillar 2 and ATAD to proposed removal of intra-EU withholding taxes — entity setup strategies are ripe for refresh.
• Digital Nomads in the EU: Tax Residency and Pillar 2 Impacts — As Pillar 2 and DAC reporting evolve, digital nomads face shifting risks and obligations related to tax residency and indirect exposure through service providers or platforms.
• Digital Nomad Moves: U.S. Section 911 Adverse-Conditions Rule via Rev. Proc. 2026-16 — Nomads stranded by unrest abroad may now satisfy U.S. foreign earned income exclusion requirements under new adverse-conditions waivers—here’s how to qualify and act.
• Compliance Shake-up: EU’s €3 Customs Duty for Low-Value E-Commerce Imports — From 1 July 2026, new customs duty rules for EU low-value imports change how online sellers, platforms, and importers comply—minor value goods are no longer duty-free.
• Effective Tax Planning for the Global Minimum Tax Era — With the rollout of global minimum taxation (especially in the EU under Pillar Two), strategic planning is essential—multinational groups must align structure and finance to avoid unintended tax burdens.
• Understanding ATO’s Cents-per-Kilometre Rate Change for 2026-27: What Digital Nomads and Remote Workers Should Know — ATO updated the car rate to 91c/km for 2026-27. For travel-heavy remote workers or digital nomads, here’s how to apply it and maximise deductions.
• Work-Related Deductions and the Proposed $1,000 Standard Deduction: What Individuals Need to Know — With proposed changes like the $1,000 standard deduction arriving in 2026-27, here’s how employees can strategise their deductions and recordkeeping.
• Adapting to Dynamic PAYGI: How Businesses Should Prepare for Real-Time Instalments — From 1 July 2027, Australian businesses will need to adapt to more flexible PAYG instalments based on current performance. Here’s how to plan ahead.
• Entity Setup Insights: When IR35 & Company Classification Reclassify Your Tax Responsibilities — New thresholds for company size mean more businesses may escape IR35 responsibilities — understand how classification works post-legislation, and what your entity setup should consider.
• How Recent Penalty Reforms Affect Self Assessment & Corporation Tax — Budget 2025 brought in sweeping changes to penalties for late Self Assessment and Corporation Tax returns — learn what those are, when they take effect, and how to avoid costly fines.
• Navigating Making Tax Digital: What Sole Traders & Landlords Need to Know — The shift to digital record-keeping and quarterly updates under Making Tax Digital (MTD) is already underway for higher-earning sole traders and landlords — learn what’s required, penalties, and how to prepare.
• How to Take Advantage of the 2026 Inflation Adjustments for Tax Planning — The IRS has raised many thresholds for 2026—standard deductions, exclusion amounts, AMT limits. Here’s how individuals and businesses can use them to optimize tax outcomes.
• IRIS Takes Over FIRE: What Businesses Must Do Before the 2027 Filing Season — With the IRS retiring FIRE and mandating IRIS for information returns, businesses must act now to avoid filing disruptions for 2026 calendar year returns.
• Maximizing the New IRS Automatic Penalty Relief: What US Taxpayers Need to Know — Learn how the IRS’s Automatic Exemption from Penalty (AEP) program is transforming relief for late filing, payment, or deposit, and whether you might qualify.
• What Digital Nomads Should Know: VAT Modernisation & Travel Declarations in South Africa — Upcoming VAT admin reforms and requirements for traveller declarations will affect digital nomads living or doing business in South Africa.
• Navigating South Africa’s Ring-fencing of Losses: What Individuals Should Know — Understanding how section 20A’s recent changes impact taxpayers who repeatedly incur trade losses, especially after the marginal rate threshold was lowered.
• Navigating New Digital Service VAT Requirements for Non-Resident Providers in Azerbaijan — From September 1, 2026, non-resident providers of digital services (earning over USD 10,000 annually) must register for VAT in Azerbaijan—affecting companies like Netflix, eBay, and others already onboarding.