Research and insights

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

Page 7 of 349 · 6968 published records

• Compliance Challenges and Entity Setup Beware: How PAYG & Payday Super Reforms Will Change Your Obligations — With Dynamic PAYG instalments and Payday Super kicking in, entities and employers face new reporting, payment timing, and software challenges. Here's what to prepare.
• Understanding the New Negative Gearing & CGT Reforms: A Case Study for Property Investors — From July 2027, negative gearing will be limited to new builds and big swings to CGT will apply. This case study walks through implications for investors with existing and new properties.
• How Australia’s 2026-27 Budget Redefines Work-Related Deductions: Instant $1,000 Deduction and Its Practical Use — Starting 1 July 2026, a $1,000 instant deduction for work-related expenses is introduced—you won’t need receipts for claims up to that amount. This article explains what qualifies, how to choose between claimed deductions vs the standard, and what to do if audited.
• Avoiding Penalties: Recognizing & Avoiding Aggressive Tax Schemes — Learn how to spot common tax-avoidance schemes and what the CRA is doing to protect Canadians from false promises of tax savings.
• TFSA & RRSP 2026 Updates Every Saver Needs to Know — Stay up-to-date on contribution limits, regulatory updates, and recent changes to registered plans that directly impact your savings strategy.
• How to Leverage CRA’s New Advance Income Tax Ruling Priority for Major Investments — Discover how the CRA’s September 14, 2026 priority for binding rulings on $1B+ investments enhances certainty and how to make it work for you.
• Vaping Duty & Stamps: What Businesses Need to Know from October 2026 — Starting 1 October 2026, a new excise duty and digital duty stamps will apply to all vaping products—learn who is liable, how stamps work, and what action retailers and manufacturers must take.
• Early Payments through PAYE: What the 2029 Self Assessment Reform Means for Mixed-Income Earners — From April 2029, taxpayers with both PAYE income and Self Assessment obligations must pay more of their Self Assessment liabilities throughout the year via PAYE — smoothing payments and reducing surprise tax bills.
• Navigating Self Assessment Registration: A Guide to HMRC’s Improved Process — With HMRC launching a streamlined Self Assessment registration service in September 2026, individuals like new self-employed persons need to understand registration deadlines, new online features, and how to avoid late penalties.
• Evaluating a Trump Account for Your Kid: Rules & Tax Strategy — Trump Accounts are new under WFTC—a way to save for children, get a one-time federal-$1,000 contribution, but compliance and gift tax rules matter.
• IRS’s Automatic Penalty Relief (AEP): What It Means & How to Qualify — The IRS is replacing First Time Abate with Automatic Exemption from Penalty for compliant taxpayers—here’s how it works and what to watch out for.
• Maximizing the Foreign Earned Income Exclusion (FEIE) in 2026 under OBBBA — Understand how inflation adjustments under the One, Big, Beautiful Bill Act affect your FEIE strategy, especially if you're a U.S. expat planning your overseas income.
• Compliance Essentials for Trusts Under SARS 2026 Filing Updates — South Africa’s 2026 filing season introduces auto-assessment for some taxpayers and updated rules for trusts, losses, and temporary records. Trusts must adapt to meet new compliance standards.
• Navigating Rwanda’s VAT Rules for Digital Nomads and Remote Service Providers — Rwanda’s tax authority is adapting VAT rules for digital services—remote workers and nomads need to understand how new laws affect income sourcing, registration, and VAT liabilities.
• 10 VAT Planning Strategies Under South Africa’s New Registration Thresholds — With SARS raising the VAT registration thresholds from 1 April 2026, many micro and small businesses need to rethink when and how they register for VAT to avoid surprises.
• How Azerbaijan’s New VAT and Non-Resident e-Commerce Rules Affect Foreign Providers — Recent changes in Azerbaijan increase compliance obligations for non-residents supplying e-services and adjust VAT and customs rules—understand thresholds and timing.
• Early Notifications and Unified Tax Account in Russia: What Employers Must Know from September 1, 2026 — From September 1, 2026, Russian employers can pre-file notifications for NDFL and insurance contributions for multiple months—learn how this impacts compliance and planning.
• Case Study: Filing VAT & Withholding Taxes as a Digital Nomad in Serbia — Step-by-step guide to staying compliant in Serbia while earning remotely, dealing with VAT, withholding taxes and new fiscalisation requirements.
• Entity Setup & Fiscalization Trends for Small Businesses in Albania 2026 — Learn how Albania’s latest changes in minimum wage, tax filing thresholds, and fiscalisation rules affect forming and running a legal entity in 2026.
• Tax Relief for War-Affected Businesses in Ukraine: What You Need to Know — How recent announcements from Ukraine’s State Tax Service are changing compliance for businesses damaged by war — from property tax exemptions to adjusted VAT audits.