Research and insights

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

Page 78 of 350 · 6985 published records

• Residency for Tax and Super: Key Tests for Digital Nomads in Australia — Understanding the ATO’s residency tests can make or break your tax bill when working remotely from Australia or abroad.
• Dynamic PAYG Instalments: What Businesses Need to Know Before 1 July 2027 — A new approach to PAYG instalments is coming—embedded calculations and monthly reporting options are set to reshape how businesses prepay tax.
• Digital Nomad Guide: CRS Amendments & Foreign Account Reporting in Canada 2027 — New Common Reporting Standard (CRS) amendments in Canada coming into force January 1, 2027 demand attention—from financial institutions and expats alike—on foreign account disclosure and compliance.
• Compliance Alert: New Transfer Pricing Rules Under ITA Section 247 (Post-Nov 2025) — Canada has changed its transfer pricing framework, reducing documentation timelines and updating operative adjustment rules—vital for businesses in related-party transactions across borders.
• TFSA 2026 Updates & Smart Moves Before January 1, 2027 — New rules around qualified investments and contribution limits for registered plans like TFSA and RRSP take effect in 2026-27. Are you making the right moves now to benefit?
• Entity Setup & Tax Structuring: UK Treatment of LLCs, Reverse Hybrids & Overseas Entities — Recent consultations propose changes to how the UK taxes US LLCs and other reverse hybrids. If you hold or plan to invest via such entities, here's what you need to plan for.
• Digital Nomad Considerations: Statutory Residence Test & Exceptional Circumstances for Remote Workers — UK remote workers and frequent travellers need to understand the Statutory Residence Test, how ‘exceptional circumstances’ affect residence status, and strategies to manage exposure to UK tax.
• Navigating Making Tax Digital for Income Tax: What UK Businesses & Landlords Need to Know — From April 2026, UK unincorporated businesses and landlords above certain income thresholds must report income quarterly via compatible software. Here’s how to prepare and stay compliant.
• State Income Tax Credit Changes in California: Business Incentives & Conformity Updates — Recent legislative changes in California update tax credits for businesses, adjust conformity with federal law, and overhaul credit limitations starting 2030.
• Automatic Penalty Relief: What IRS’s AEP Program Means for You — If you've consistently filed and paid your taxes on time, the IRS’s new Automatic Exemption from Penalty (AEP) may shield you from certain penalties—no request necessary.
• Navigating the “Trump Accounts” Rules: What Parents and Trustees Need to Know — Trump Accounts are a new type of traditional IRA for children under the Working Families Tax Cuts—these rules affect who can open them, how they’re invested, and what contributions are allowed.
• Best Practices for VAT Modernisation and Compliance: Lessons from South Africa — South Africa’s drive toward a digital VAT regime highlights vital lessons for businesses navigating compliance volatility, especially with moving thresholds and new digital tools.
• Entity Setup for Small Businesses in South Africa: Turnover Tax, VAT Thresholds & Structure — With recent increases in thresholds and the rise of turnover-based regimes, structuring your small business entity in South Africa can yield cost and compliance benefits.
• Maximizing Tax Efficiency for Digital Nomads in Africa: What You Need to Know — Digital nomads increasingly earning from Africa or working across its borders must understand residence, double taxation treaties, and VAT obligations. This article equips you with practical strategies to optimize taxes while staying compliant.
• Entity Setup in Russia under the 2026 Tax Reforms: What Businesses Need to Know — With sweeping tax reforms taking effect in Russia in 2026, companies must re-evaluate entity choice, VAT thresholds, and profit-tax regimes for both large corporates and SMEs.
• How the 2026 Kazakhstan Tax Reform Impacts Digital Nomads & Remote Workers — New Kazakhstan tax reforms reshape income recognition, withholding rules for nonresidents, and path to permanent residence — here's what digital nomads need to know.
• Avoiding VAT Invoice Suspensions in Ukraine: Understanding New Risk Rules — Recent changes to VAT invoice registration suspension criteria can expose businesses to risk—learn what's changed and how to prepare.
• eExcise Beta in Ukraine: What Manufacturers Should Know — As Ukraine prepares to transition to an electronic excise system, manufacturers and importers of excisable products face new testing phases, obligations, and timelines.
• How Ukraine’s New Tax Calculation Forms Change Reporting Timelines — Ukraine has introduced new tax calculation forms and reporting procedures affecting individuals, entrepreneurs and tax agents—read on to understand deadlines and how to comply.
• Digital Nomad Tax Realities in the Zero-Tax Gulf States: What You Need to Know — For remote workers eyeing UAE, Qatar, Saudi Arabia, Bahrain or Kuwait, here’s what the zero/low-tax Gulf region means in practice—for visa, income-sourcing, social security, and tax planning.