Research and insights

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

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• Tax Simplification Package: What EU Businesses Need to Know Now — The European Commission’s Tax Simplification Package of June 2026 introduces sweeping changes across DAC, cross-border taxation, and investment rules, aiming to cut compliance costs by nearly €8 billion. Here’s what businesses should be preparing for now.
• Case Study: How EU Customs Reform Impacts a Digital Shop Selling to EU Consumers — Small cross-border e-commerce shops must adapt fast: the €3 duty and new PID rules affect pricing, compliance, and profit margins.
• Entity Setup for Cross-Border Founders in 2026: Navigating ATAD, CFCs, and Compliance Burdens — Establishing your entity wisely means balancing tax rates, substance, administrative load, and your long-term goals—especially under new EU and OECD rules.
• Digital Nomads & Global Minimum Tax: What Remote Workers Need to Know in 2026 — With over 150 jurisdictions now committing to the OECD’s Global Minimum Tax (GMT), digital nomads must adapt how they plan residency, invoicing, and income declarations across borders.
• Foreign Resident CGT Rules Sharpened: Key Alerts for Investors — Foreign residents disposing of high-value shares must now heed changes in CGT rules under Division 855, including new notification obligations and expanded asset definitions.
• Super Balances Above $3 Million? Understanding the New Division 296 Tax — If your superannuation balance exceeds $3 million or $10 million, a newly revived tax measure kicks in from 1 July 2026. Find out how it applies to you.
• Navigating the New Payday Super Regime: What Employers Need to Know — From 1 July 2026, super contributions must be made each payday under the new Payday Super system. Here’s how employers can prepare and ensure compliance.
• Digital Nomads & Residency Exit: Departure Tax Triggers and TFSA Risks — What Canadian digital nomads should know about residence severance, departure tax, and risks to TFSA and RRSP when leaving Canada.
• Compliance Essentials: New Disability Tax Credit & Red Seal Completion Bonus Rules — Legislative changes now affect who can certify for DTC, what new income must be declared for Red Seal bonuses, and what these mean for employees, apprentices and caregivers.
• Top-Tier Tax Planning for Registered Plans: Navigating 2026 Canada Limits and Opportunities — How Canadians can maximize RRSPs, TFSAs and associated tax breaks given new contribution rate, limit updates and TFSA dollar-room timing in 2026.
• Living and Working Abroad While UK-Tax Resident: Digital Nomad Case Study — Exploring the tax implications for UK residents who spend extended time abroad — this case study provides clarity on statutory residence, foreign income, and compliance steps.
• IR35 and Contractor Status: Practical Tax Planning for Freelancers Post-2025 — Since the off-payroll IR35 rules have been in full effect in the UK, contractors must carefully plan engagements to optimise tax, maintain compliance, and understand when their status changes apply.
• Navigating Making Tax Digital: How UK Sole Traders & Landlords Should Prepare in 2026 — With Making Tax Digital for Income Tax (MTD ITSA) rolling out for higher turnover sole traders and landlords from April 2026, here’s what you need to know — and do — to stay compliant and avoid penalties.
• State and Federal Policy Changes – Using Tax Inflation Adjustments & Estate Modifications Strategically — 2026 brings key updates to inflation-indexed ceilings and qualified domestic trust rules, which affect gift, estate planning, and high-income individuals.
• Automatic Penalty Relief & Paid Family Leave: What Employers Must Know — New federal updates offer simpler penalty relief and enriched family leave credits for employers — compliance landscape has shifted.
• Maximizing the Foreign Earned Income Exclusion & Housing Benefits for U.S. Expats in 2026 — New limits and updated guidance make understanding FEIE and housing costs more critical than ever for Americans living abroad.
• Compliance Guide: Key Filing & Reporting Deadlines Emerging in African Tax Jurisdictions 2026 — Staying compliant across jurisdictions means knowing not just rates but **when** to file. Missed deadlines can lead to penalties that eclipse the tax itself.
• Tax Planning: Using Foreign Tax Credits & DTAs to Avoid Double Taxation in African Jurisdictions — Double taxation is a major concern for individuals and entities earning income in multiple African countries. But tax treaties and foreign tax credits offer powerful tools to ease the burden—if properly applied.
• Digital Nomads in Africa: How to Navigate Permanent Establishment and Income Tax Triggers — Many remote workers assume that being abroad means tax-free income—yet certain activities can easily cross the line into establishing a taxable presence. Learn where those lines are drawn across Africa and how to stay in the clear.
• How Uzbekistan’s AI-Powered Tax Platform AI SOLIQ Is Changing Compliance Forever — Uzbekistan has launched AI SOLIQ—a new tax administration platform. Understanding its tools and implications will help businesses stay compliant and take advantage of digital advantages.