Research and insights

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

Page 75 of 350 · 6985 published records

• Understanding the 2026 Compliance Shifts: Brazil’s National Tax Compliance Program — Brazil’s Receita Federal and CGIBS have launched the Programa Nacional de Conformidade Tributária, guiding taxpayers through new fiscal requirements under the Reforma Tributária do Consumo.
• Building the Right Entity in the EU Under GMT & ATAD 3: What Founders Must Know — Founders and startup owners exploring entity setup in the EU need to understand how Global Minimum Tax (GMT) and ATAD 3 shape corporate structures, deductible expenses, and intra-group transactions.
• Digital Nomad Life in the EU: Tax Rules You Need to Know in 2026 — Everything digital nomads should know about tax residence, income inclusion, and EU policy changes influencing remote work and online income.
• How the EU’s Tax Simplification Package Will Change Your Business Reporting — An in-depth guide to the European Commission’s recent Direct Taxation Omnibus and DAC recast proposals, and what they mean for cross-border businesses in terms of compliance costs, reporting duties, and withholding taxes.
• Global Compliance in 2026: Key Cross-Border Rules and Customs Changes Businesses Can’t Ignore — Recent changes in customs origin rules, CBAM verification, and UK PE exemptions are reshaping cross-border compliance. Here’s what business owners and tax professionals must act on now.
• Essential Tax Planning Strategies for Global Digital Nomads in 2026 — Navigating international tax systems as a digital nomad? Learn how global tax treaties, minimum tax regimes, and reporting requirements could affect where you pay taxes—and how to plan proactively.
• Foreign Resident CGT Overhaul: Opportunities and Risks — New proposed CGT rules for foreign residents broaden asset types subject to tax, extend principal asset test periods, and introduce notification obligations for high-value share disposals.
• Australia’s Dynamic PAYG Instalments: What Small Businesses & DSPs Should Know — Beginning 1 July 2027, business taxpayers will have options to fine-tune PAYG instalments to their actual performance and potentially move to monthly payments. Software developers need to prepare now.
• Payday Super: What Employers Must Know Now That It’s Live — From 1 July 2026, the Payday Super reforms require employers to pay superannuation at every payday—no more quarterly payments. Here’s how to get compliant, avoid penalties, and make your payroll systems work.
• Labour Mobility Deduction: Expanded for Tradespeople in 2026 — For construction tradespeople traveling for work, the Labour Mobility Deduction has been strengthened—learn how distance, deduction limits, and eligibility have changed.
• Maximizing TFSA and Home Buyers’ Plan Opportunities in 2026 — Recent changes to TFSA limits and Home Buyers’ Plan repayment rules offer new opportunities for savers and first-time homebuyers—learn how to make them work for your financial plan.
• Digital Nomad Spotlight: Tax Opportunities in the Consultation on Reverse Hybrids & Overseas Entities — New consultations propose removing double taxation for investors in overseas entities like US LLCs and reverse hybrids—important for digital nomads planning cross-border structures.
• Compliance Guide: Preparing for Mandatory Benefits in Kind Reporting From April 2027 — Employers and high earners should get ready for stricter rules on reporting benefits in kind (BIKs) which take effect from April 2027 under the draft Finance Bill proposals.
• Tax Planning for Asset-Rich Individuals: Navigating the New Property, Savings & Dividend Rates — With recent changes to the taxation of property, savings, and dividend income, asset-rich individuals must revise strategies to mitigate higher rates and make efficient use of reliefs.
• Staying Compliant as a U.S. Expats: FEIE, FBAR & Treaty Considerations — Multiple rules overlap for U.S. citizens abroad—learn updated thresholds, penalties, and treaty tools to avoid double taxation.
• Maximizing the ‘No Tax on Overtime’ Deduction: Strategies and Pitfalls — A powerful new deduction under the Working Families Tax Cuts Act—learn how to claim it, who qualifies, and common mistakes to avoid.
• Navigating Automatic Exemption from Penalty (AEP): What U.S. Taxpayers Need to Know — The IRS is transitioning to a new penalty relief system in summer 2026—learn who’s eligible, how it works, and what to watch out for.
• South Africa’s VAT Exemption for Schools: What Nonprofit & Education Entities Should Know — Starting 2026, schools in South Africa become largely VAT exempt—institutions must deregister and handle past VAT returns to align with the new rules effectively.
• New Advance Pricing Agreement Notices in South Africa: Navigating the Changes — South Africa rolled out several new notices on APAs in August 2026—taxpayers need to navigate eligibility, documentation and fees to use this alignment tool effectively.
• Modernising VAT in South Africa: What the Proposed Digital Model Means for Vendors — South Africa is rethinking its VAT system with a proposal for a digital-first model—vendors need to prepare for stricter data requirements, phased implementation and increased transparency.