Research and insights

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

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• Maximizing Trump Accounts: Entity Setup, Gifting & Investment Strategies — The new Trump Accounts under the Working Families Tax Cuts bring opportunities for tax-efficient gifts and retirement-style growth: here’s how entities and individuals should plan.
• How the Automatic Exemption from Penalty (AEP) Changes IRS Penalty Relief — IRS’s new AEP gives qualified taxpayers relief from certain penalties without trigger-requests—here’s how it works and what taxpayers must do to benefit.
• Entity Setup for Digital Nomads: Structuring Residence, Taxation, and Remote Income — Digital nomads face unique challenges around choosing where to establish legal entity or residence, structuring remote income, and avoiding double taxation—this article lays out practical approaches globally.
• Compliance Essentials for Digital Trade and Cross-Border VAT in UK and EU — With VAT rules, customs regimes and trade agreements rapidly evolving, businesses engaged in digital trade or cross-border e-commerce need up-to-date compliance strategies across the UK and EU.
• Strategic Tax Planning for Entities Under EU’s New Withholding Tax Reforms — The proposed EU Omnibus and DAC-recast directives open up powerful tax planning pathways for multinationals—but also require rethinking entity structures, finance flows, and compliance to stay ahead.
• Dynamic PAYGI: How Small Businesses Can Use It to Smooth Cashflow — From mid-2027, businesses will be able to tailor PAYG instalments alongside real -time performance data. Here’s how to take advantage of Dynamic PAYG Instreaments without overpaying.
• Foreign Resident CGT Reforms: What Individuals and Investors Must Know — New rules around Australia’s capital gains tax for foreign residents are coming—learn what assets, notifications and tests will change from 1 July 2025 and how to prepare.
• Mastering Payday Super: What Employers Need to Know Now — From July 1, 2026, Australia’s superannuation payments reforms shift how and when employers must pay. Here’s a guide to help small business and payroll teams get ready for Payday Super.
• Digital Nomads and Canadian Departure Tax: What You Need to Know Before You Leave — Planning to work abroad? Canada’s exit taxation rules can affect you—understand what counts, what you owe, and how to structure your move smartly.
• Navigating Canada’s New Transfer Pricing Regime: What Multinationals Must Do Now — Canada has overhauled its transfer pricing rules under section 247—multinationals need to adjust their documentation and analytics practices to stay compliant.
• Maximizing Your RRSP & TFSA: New Limits and How to Make Them Work for You — Canada has updated the contribution limits for registered plans—understanding these changes now can help you save more and avoid costly penalties.
• Tax Policy Focus: Mandatory Tax Adviser Registration Comes Into Force — From 18 August 2026 HMRC begins sanctioning unregistered tax agents—What this means for advisers, entities, and clients reliant on professional tax help.
• Navigating Making Tax Digital (MTD) for Income Tax: What Sole Traders & Landlords Need to Know — The UK’s biggest modernisation in tax administration is here—MTD for Income Tax kicks in from April 2026 for many. Here's what’s changing and how to adapt smoothly.
• How UK Side Hustlers Can Stay on the Right Side of Self Assessment — With HMRC stepping up reminders on side income and a £1,000 threshold to watch, here's how side hustlers can plan and comply ahead of the 2026–27 tax year.
• Boost Your Bottom Line: Navigating the Enhanced Employer-Provided Child Care Credit — New improvements under the Working Families Tax Cuts raise the cap and credit rate for employer-provided child care expenses—discover who qualifies, how much you can claim, and pitfalls to avoid.
• IRS’s New Automatic Penalty Relief: Goodbye First Time Abate, Hello AEP — The IRS is phasing out First Time Abate and introducing the Automatic Exemption from Penalty (AEP) beginning summer 2026, relieving compliant taxpayers from key penalties without having to request relief.
• International Tax Essentials: Making the Most of the Foreign Earned Income Exclusion in 2026 — Key updates to the Foreign Earned Income Exclusion (FEIE) for 2026 affect digital nomads and U.S. expats—learn income limits, housing caps, and eligibility rules to maximize exclusions.
• Entity Setup Strategies in Mauritius Amid QDMTT & Fair Share Contribution Regimes — Mauritius’ rising international tax obligations mean that entities, especially financial service and holding companies, must reconsider their structure under the Qualified Domestic Minimum Top-up Tax (QDMTT) and Fair Share Contribution rules.
• How South Africa’s VAT Modernisation Could Change Compliance for Small and Medium Businesses — The upcoming Digital VAT Model promises to reshape how SMEs invoice, report, and reclaim VAT—here’s what small business owners need to know now.
• Effective Entity Setup in Kazakhstan: Adapting to 2026 Tax Code Changes — Kazakhstan’s new tax code effective since January 1, 2026, reshapes entity choice and special regimes—know which path gives you lowest burden and highest compliance.