Research and insights

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

Page 91 of 350 · 6985 published records

• Optimizing Entity Setup in Argentina: Using the “Pago a Cuenta” Benefit for Bancos y Débitos — Argentina’s AFIP recently extended a payment-in-advance credit mechanism that can significantly reduce employer tax burden. Here's how entities can maximize its use under the ‘Pago a Cuenta’ benefit.
• How the EU Tax Simplification Omnibus Proposal Could Transform Tax Planning — Exploring the EU Commission’s Omnibus Directive and DAC Incooperation recast, with tips on how companies can proactively adapt their tax planning to navigate expected changes.
• Navigating the Pillar Two Directive: What Multinational Enterprises Need to Know in EU/EEA — A clear guide to the EU Pillar Two Directive’s global minimum tax rules, covering who’s in scope, timelines, obligations, and practical strategies for MNEs.
• Navigating Foreign Earned Income Relief During Crisis: U.S. Adverse Country Provisions under Section 911 — When turmoil disrupts your foreign posting, Section 911’s adverse country procedures may protect your foreign earned income exclusion—essential for digital nomads or remote professionals abroad.
• Compliance and Reporting Shifts in the EU Tax Simplification Package for Multinationals — The EU’s new tax simplification proposals abolish withholding taxes within the single market and streamline cross-border reporting—crucial compliance changes for global groups operating in the EU.
• Cross-Border Tax Planning Under Section 892: What Sovereign Investors Need to Know — Recent IRS guidance under Section 892 offers transitional relief and grandfathering protections for foreign governments investing in the U.S.—key planning moves could lock in favorable treatment.
• Payday Super & Car Deductions: New Rules Employers and Employees Should Know — Major changes from 1 July 2026 mean employers must pay super on payday and employees trekking kilometres must adjust to a higher deductible rate.
• Super Over $3 Million? Understanding the New Division 296 Tax in Australia — If your total super balance exceeds $3 million, a new tax regime from 1 July 2026 changes how super earnings are taxed above that threshold.
• Entity Setup: Structuring for Capital Gains Tax Changes & Entity Efficiency — New capital gains proposals and entity structures make entity design more critical than ever for Canadian entrepreneurs, trusts, and corporations.
• Compliance Checklist: Getting Your Home Purchase Rebate Right in Ontario — Ontario’s amended HST rebates for new homes bring fresh rules you need to follow—or miss out.
• Leveraging the CGEB in Up Your Tax Planning Game — With the Canada Groceries & Essentials Benefit now in effect, taxpayers—especially those with lower incomes—have new opportunities to tweak their financial strategies for maximum benefit.
• Digital Nomads & Temporary Non-Residence: What UK Remote Workers Need to Know — With reforms to temporary non-residence and withholding rules, remote UK workers should understand how outward travel, overseas income and reverse hybrid entities affect tax.
• Staying Compliant: What UK Freelancers Should Know About IR35 & HMRC’s Powers — HMRC’s Schedule 36 reforms and new criminal and civil penalties are changing compliance risk—freelancers need to update contracts, record keeping, and risk assessment.
• Practical Guide to Planning for UK Tax Changes from April 2027 — Important tax changes take effect from April 2027—separate property income rates, VAT reliefs, and ISA reforms—learn how to plan ahead and save.
• Automatic Penalty Relief & Inflation Adjustments: Simplifying Compliance for 2026 — Recent IRS policies introduce Automatic Exemption from Penalty (AEP) and key inflation-indexed adjustments making compliance less burdensome—especially for late filers and small businesses.
• Navigating Foreign Earned Income Exclusion & Housing Limits for Digital Nomads in 2026 — Understand the updated foreign earned income exclusion and housing deduction limits for 2026, waiver countries due to unrest, and tips to claim correctly and avoid surprises.
• Maximizing Your Federal Benefits: Paid Family & Medical Leave Credit Explained — Explore how the recent IRS guidance expands the permanent Paid Family and Medical Leave credit under the Working Families Tax Cuts, what qualifies, and how employers can benefit starting in 2026.
• Digital Nomad Tax Considerations Across Africa: What Remote Workers Should Know — As remote work grows, understanding tax exposure in places like South Africa and Mauritius is essential—for residency, withholding, and digital income reporting.
• Becoming a Registered Tax Agent in Mauritius: What You Need to Know — Mauritius now requires registration of all individuals acting as tax agents from 30 June 2026—this article walks you through what qualifies, when, and how.
• Navigating the Turnover Tax Landscape in South Africa (2026 Update) — South Africa’s Budget 2026 introduces sweeping changes to VAT thresholds and turnover tax qualification—making simplified tax regimes more accessible to micro-businesses.