Research and insights

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

Page 88 of 350 · 6985 published records

• Philippines: Clarifying Output VAT & Creditable Withholding for Green Energy & Lifeline Subsidies — BIR’s RMC 60-2026 excludes lifeline subsidy & green energy auction allowance from Output VAT and Creditable Withholding Tax under the Ease of Paying Taxes Act.
• Digital Tools & Compliance: Malaysia’s MyInvois SDK 1.0 and Vaccine-Relief Expansion — Malaysia updates its MyInvois SDK with new field validations and extends medical reliefs to all NPRA-approved vaccines for YA 2026.
• How Singapore’s New ASGD ID Affects Trusts, Estates & Unit Trusts — Singapore is changing tax reference numbers for estates, trusts and unit trusts—from ITR IDs to ASGD IDs—impacting digital filings and upcoming notices.
• Avoiding Pitfalls: Compliance for Entities Benefiting from US Clean-Energy Tax Credits — The recent Notice 2026-15 places new restrictions on clean-energy credits when income or assistance involves prohibited foreign entities—a must-know for zero-tax jurisdictions with US-tied entities.
• How Bona Fide Residents of Puerto Rico Can Optimize Their Tax Position in 2026 — Puerto Rico’s changed rules around Qualified Opportunity Zones & bona fide residency offer powerful planning opportunities for individuals seeking favorable tax treatment.
• Case Study: How Simples Nacional Businesses Should Navigate CBS & IBS Integration — Simples Nacional businesses face unique choices in 2026–2027. This case study explains new options and key decision points for small companies.
• Compliance Upgrade: Implementing the Fiscal Document Reforms Under CBS & IBS — Brazil’s fiscal regime demands major updates for how businesses issue invoices and fiscal documents under the CBS and IBS reforms—here’s how to prepare well.
• Digital Nomads in Brazil: Navigating IRPF & CBS/IBS Obligations — Digital nomads living in Brazil or earning income from Brazilian sources need to understand how recent reforms impact IRPF, and newly applicable CBS and IBS obligations.
• Compliance Essentials: Avoiding Penalties in Latin American Tax Regimes — Understand key compliance deadlines, electronic records rules, and where governments are offering leniency—helping businesses stay compliant and avoid fines.
• Digital Nomad Tax Guide: Where to Live & Pay Tax in LatAm — Thinking of working remotely from Latin America? Key insights into residency rules, income taxation, and setting up shop without breaking tax laws.
• How to Plan Taxes When Setting Up a Business in Latin America — Starting a business in Latin America requires understanding local tax regimes—here’s a guide to entity setup, choosing jurisdictions, and leveraging incentives.
• Digital Nomads & Remote Workers: Key Tax Compliance Challenges in the EEA — Living and working across borders? Here are crucial compliance issues digital nomads in the EU/EEA must navigate—residency, VAT, social contributions, and online platforms.
• Navigating the EC’s Tax Simplification Package: What It Means for EU Businesses — The EU’s latest tax package promises sweeping simplifications—abolishing cross-border withholding taxes and streamlining admin cooperation—aimed at saving businesses billions and boosting competitiveness.
• Entity Setup: Choosing CFC vs IIR/Pillar 2 Friendly Structures — Understand how Controlled Foreign Corporation rules and the EU Pillar 2/IIR interplay impacts global entity setup decisions.
• Digital Nomads & the US Foreign Earned Income Exclusion in 2026 — How recent US changes to the Foreign Earned Income Exclusion (FEIE) and travel rules affect digital nomads and what you must do to preserve this benefit.
• Navigating the New Super Tax If Your Balance Exceeds $3 Million — Discover how Division 296 tax works from 1 July 2026 and what high-balance superannuation account holders need to plan for—actionable tips to stay ahead.
• Mastering Payday Super: What Businesses Need to Know Now — From 1 July 2026, Payday Super reforms reshape when and how employers pay superannuation—this article walks through compliance steps and provides practical examples to avoid pitfalls.
• Understanding CRA’s New Prescribed Interest Rates and Payroll Deduction Formulas — CRA has released updated interest rates for overdue and overpaid taxes for Q3 2026 and introduced new payroll deduction tables effective July—here’s how individuals and businesses should take heed.
• What Canadian Digital Nomads Should Know About CRA’s Qualified Investments Overhaul — Big changes to what counts as a qualified investment inside RRSPs, TFSAs, and more take effect in 2027—digital nomads must reorient portfolios now to avoid penalties.
• How to Leverage the HATC vs METC Changes in 2026 — Starting in 2026, you can no longer claim the same expense under both the Home Accessibility Tax Credit and the Medical Expense Tax Credit—here’s how to navigate the new landscape and maximize your benefits.