Research and insights

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

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• Tax Compliance Essentials for SMEs in ASEAN: Navigating E-Invoicing and Audit Risk — Small and medium enterprises (SMEs) in Southeast Asia face increasing digital compliance demands—e-invoicing, audit regimes, and data-driven oversight. This article lays out key compliance steps and risk mitigation.
• How ASEAN Digital Nomads Can Optimize Tax Residency Across Southeast Asia — Unlocking tax benefits through multi-jurisdiction planning while staying compliant is key for digital nomads in ASEAN. This article shows how to leverage tax treaties, local rules, and case studies to support cross-border freelancing or remote work.
• Entity Setup Strategies in Zero-Tax Jurisdictions: Cayman & BVI Best Practices — Choosing the right entity structure in Cayman or BVI can unlock benefits—but structuring improperly risks losing liability protection, tax treaty access, or complicating regulation compliance.
• Compliance Essentials for U.S. Citizens in Cayman, BVI and Other Zero-Tax Caribbean Jurisdictions — Even in jurisdictions with no income tax, U.S. citizens and residents face federal tax and reporting obligations—including FATCA, FBAR, and income from foreign entities.
• Digital Nomad Moves in Puerto Rico: Navigating Taxes and Incentives in 2026 — Puerto Rico offers unique incentives like Act 60 for digital nomads—but knowing how bona fide residency rules, U.S. tax exclusions, and source income work is key to maximizing benefits.
• How Digital Nomads Should Handle IRPF and CBS Changes if Earning Income in Brazil — If you’re a digital nomad coming into or working remotely from Brazil, recent tax reforms—including the CBS and withholding on dividends—can affect your obligations. Here’s a guide to stay compliant.
• Planning Your IRPF in Light of Brazil’s Law 15.270: Strategies for High-Income Individuals — Law 15.270 introduced progressive changes for IRPF and income over R$ 600,000 annually. This article outlines tax-planning strategies for individuals facing high income in 2026-27.
• Using the New IRRF Withholding on Dividends: What Brazil’s Businesses Need to Know — With the 2026 changes under Lei 15.270, companies must now withhold IRRF on dividend and profit distributions exceeding set thresholds—this article guides through compliance, calculation, and practical steps.
• Caso práctico: Reforma sobre interés presunto en Colombia y su impacto en operaciones internacionales — Una mirada al reciente Decreto 898/2026 en Colombia y lo que significa para empresas multinacionales al manejar activos, inversiones extranjeras y ajustes inflacionarios.
• Compliance Essentials para Pymes en Argentina: vencimientos y prórrogas 2026 — Pequeñas y medianas empresas en Argentina enfrentan múltiples cambios en plazos de impuestos clave como Ganancias; entender las últimas prórrogas es clave para evitar sanciones.
• Digital Nomad en Chile: obligaciones fiscales al prestar servicios online desde el extranjero — Si estás viviendo en Chile o facturando desde otro país hacia clientes chilenos, es crucial entender cómo el SII aplica IVA, retenciones y obligaciones para servicios digitales.
• Tax Planning for Large MNEs: Making Pillar Two Work Instead of It Working Against You — With global minimum tax (Pillar Two) fully active, large MNEs must proactively plan their investments, intra-group financing, and location choices to optimise tax outcomes and avoid top-up taxes.
• Compliance Challenges & Best Practices for EU Digital Nomads Under New VAT and Administrative Cooperation Rules — Digital nomads and cross-border freelancers need to navigate evolving VAT rules, DAC directives, and Substance requirements under Pillar Two to avoid costly disputes. This article lays out the practical steps.
• Key Strategies for Entity Setup in the EU Under Pillar Two and DAC9 — With DAC9 and Pillar Two reform taking effect, setting up an entity in the EU requires paying attention not just to location or structure—but also to new reporting and tax compliance obligations. Here's what you need to know.
• UK’s Transfer Pricing Schedule Consultation: Getting Ready for Reporting from 2027 — With the UK’s ICTS coming into effect for accounting periods from 1 January 2027, multinationals with presence in the UK need to understand design, template, and reporting burdens now.
• EU’s New Tax Simplification Package: What Global Entities Should Know — The European Commission’s June 2026 simplification package presents sweeping changes affecting withholding taxes, cross-border reorganisations, and reporting burdens—vital for foreign investors and multinationals.
• How the Global Minimum Tax Rules Are Changing Compliance for Multinational Groups — With new administrative guidance released by the OECD in mid-2026, multinational enterprises (MNEs) must understand Central Record, GloBE filing, and Safe Harbour updates to stay compliant.
• CRS Schema Version 3.0 & Foreign Resident CGT: What Digital Nomads Need to Know — Foreign residents and global earners must monitor two reforms: updated Common Reporting Standard reports from 2027 and proposed changes to non-resident CGT assets under Division 855.
• Using SuperStream Standard v3.0 and Fund Validation Service for Compliance — Super funds and employers must adapt to new technical standards—ensuring smoother reporting, fewer errors, and compliance with the ATO’s updated SuperStream architecture.
• Payday Super in Practice: A Tax Planning Guide for Employers and Contractors — Australia’s shift to Payday Super from 1 July 2026 means big changes in super obligations—this article shows employers & contractors what to plan for and how to avoid costly missteps.