Research and insights

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

Page 9 of 349 · 6968 published records

• Férias digitais para nômades no Brasil: tributação do trabalho remoto e IRPF em 2026 — Se você vive ou quer viver como nômade digital no Brasil, entenda os requisitos de residência fiscal, declaração de renda mundial e acordos internacionais que afetam seu Imposto de Renda.
• Obrigações Fiscais Digitais em 2026-27: NFS-e Nacional e Duimp sob Reforma Tributária do Consumo — ME/EPP enfrentam prazos obrigatórios para emissão digital nacional e ajustes nos sistemas de importação — fique por dentro para evitar penalidades.
• Simples Nacional: Estratégias do chamado “Simples Híbrido” diante da Reforma Tributária do Consumo — A nova opção de recolher o IBS e a CBS fora do Simples Nacional em regime regular traz oportunidades e riscos para ME/EPP — veja como decidir estrategicamente.
• How to Choose the Right Entity Structure Across Latin America: Case Study Insights — Comparing incorporation in Mexico, Peru, and Argentina reveals key tradeoffs in cost, liability, and tax treatment—essential if you’re an entrepreneur or investor expanding regionally.
• Compliance Essentials for Digital Nomads in Latin America 2026 — Working remotely across Latin America? Here's what you need to know to stay compliant—from establishing tax residency to invoicing your foreign clients correctly.
• Strategic Tax Planning Under Colombia’s Earthquake Relief Measures — Colombia has introduced temporary relief for taxpayers affected by the August 10th earthquake — delaying key tax and customs obligations and suspending administrative terms in impacted zones.
• EU’s Tax Simplification Omnibus: What Businesses Must Know by June 2026 Proposals — The EU’s June 2026 Omnibus Direct Taxation proposals aim to abolish withholding taxes within the EU, simplify ATAD interest rules, and extend CFC regimes—expected to deliver nearly €8 billion in savings.
• Navigating the CBAM Accreditation Rules: What Verifiers & Importers Must Know — New EU guidance (24 Aug 2026) clarifies the role, responsibilities, and deadlines for verifiers and national bodies under the Carbon Border Adjustment Mechanism—critical for non-EU installations wishing to use verified emissions data in CBAM declarations.
• Entity Setup Strategy: Leveraging UK’s Foreign PE Exemption and Brexit-Era Rule Changes — The UK’s foreign permanent establishment exemption becoming mandatory in 2027 changes how global businesses should structure foreign income and entity relationships.
• Compliance Guide: VAT Reforms & Administrative Cooperation in the EU’s Tax Simplification Package — The EU’s 2026 tax simplification package introduces sweeping changes—especially in withholding tax, cross-border payments, and administrative cooperation agreements.
• Digital Nomad Tax Essentials: Navigating Global Minimum Tax (Pillar Two) in 2026 — As global minimum tax rules tighten, digital nomads and mobile entrepreneurs must grasp how Pillar Two—and its safe harbours—impact their income across borders.
• Digital Nomads & Overseas Income: What Australia’s Tax Residency Rules Mean for You — If you spend part of the year abroad working remotely, understanding ATO’s residency tests is vital—you could be taxed here even if you consider yourself offshore.
• SuperStream v3.0 & Payday Super: What Employers Must Do Now to Stay Compliant — With Payday Super and SuperStream v3.0 now in force, employers face new obligations for super contributions, NPP payments, and member verification—this guide will walk you through what steps to take.
• Maximising Deductions with the New 91¢/km Car Rate: What Employees & Small Business Owners Need to Know — The ATO has raised the cents-per-kilometre car expense deduction rate to $0.91 from 1 July 2026—here’s how to leverage it correctly and avoid common mistakes.
• Fuel Tax Relief Extensions and Their Ripple Effects: What Canadians Should Budget for — With the recent extension of federal fuel excise tax relief, Canadians from businesses to commuters can expect lower costs—but planning ahead is crucial as phased return to full excise tax begins in early 2027.
• Navigating the Livestock Tax Deferral: A Tactical Guide for Canadian Farmers — For farmers in prescribed regions hit by extreme weather, the livestock tax deferral tool under section 80.3 of the Income Tax Act offers meaningful relief—this article explains eligibility, calculation, and best practices.
• Transfer Pricing Reform Under Bill C-15: What Canadian Multinationals Need to Know Now — Canada’s overhaul of transfer pricing rules under Bill C-15 introduces major changes to how cross-border related-party transactions are reviewed and documented—this article breaks down what has changed, why it matters, and how to adapt.
• Entity Setup Case Study: Setting Up a UK Limited Company vs Sole Trader for Consultants — Choosing between a limited company and sole trader can affect tax, compliance and flexibility—here’s a breakdown for UK-based consultants.
• Tax Planning for Digital Nomads Under UK Rules Post-Making Tax Digital Expansion — As MTD expands and UK rules adapt, digital nomads need planning strategies to manage residence, income reporting and business structure efficiently.
• Navigating the New Self Assessment Registration Service – What UK Taxpayers Need to Know — HMRC’s Self Assessment registration process has been revamped—learn who must act and how to avoid penalties ahead of key deadlines.