Research and insights

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

Page 94 of 350 · 6985 published records

• Planning for Super Splitting Under Division 296: Strategies for High-Balance Individuals — If your super balance may exceed the $3 million threshold from 1 July 2026, this article outlines what the Division 296 tax means—and how to minimise its impact.
• How Australia’s New Payday Super Reform Impacts Employee Payments — From 1 July 2026, Australia's super contributions must be paid each payday rather than quarterly—what this means for employers and workers in practice.
• Digital Nomads & Non-Residents: Understanding TFSA and Departure Tax Rules — For Canadians going abroad or digital nomads relocating, learn how TFSA contributions and Canada’s departure tax work together—mistakes cost.
• Compliance Update for Canadian Employers: Labour Mobility Deduction Expansion & CPP Rate Cut — Employers and tradespeople should know: labour mobility deduc- tions have been enriched and CPP contribution rates will drop starting 2027 — significant compliance shifts ahead.
• Tax Planning Strategies in Light of Canada’s New HBP Grace-Period Extension — Recent changes now allow first-time Home Buyers’ Plan withdrawals to have a **five-year grace period**, offering planning opportunities around RRSP withdrawals, repurchase timing, and eligible uses.
• Setting Up Your UK Entity: Choosing Between Sole Trader, Limited Company, or Partnership — The structure you choose will affect your tax rate, liability, pension access, and IR35 exposure—here’s a side-by-side warming of what you need to assess to pick the best setup.
• Digital Nomad in the UK? Navigating Statutory Residence, Remote Income & Tax Planning — If you work abroad or travel frequently, the UK’s Statutory Residence Test, double taxation treaties and non-resident tax rules will determine your tax treaty—here’s how to plan to minimise UK tax unexpectedly.
• Mastering MTD for Income Tax: What Sole Traders & Landlords Over £50,000 Need to Know — From April 6, 2026, sole traders and landlords with over £50,000 qualifying income must submit quarterly MTD updates—your guide to staying compliant, avoiding penalties, and using the system efficiently.
• Gig Economy Workers & Tax Reporting: Key Updates From the One, Big, Beautiful Bill — Gig workers have new incentives, reporting thresholds, and deductions starting 2025 under the OBBA; here’s what those working via platforms need to know.
• Foreign Earned Income Exclusion & Housing Deductions: What Digital Nomads Need to Know for 2025–2026 — Inflation adjustments and geographic-based housing limits make the FEIE and housing exclusions/deductions changing—here's how nomads can plan smartly abroad.
• Automatic Exemption from Penalties: A Big Relief for Compliant Taxpayers — As of summer 2026, IRS has rolled out a new system to automatically waive penalties for certain failures-to-file, pay, or deposit situations for taxpayers who have demonstrated timely compliance in recent years.
• How Global Minimum Tax and Ring-fencing Losses Are Changing South Africa’s Tax Landscape — New rules on ring-fencing and Global Minimum Tax (GMT) under Pillar Two are pushing companies and individuals to rethink cross-border operations—compliance stakes have never been higher.
• Mastering Tax Threshold Changes in South Africa: What SMMEs and Individuals Need to Know — The 2026 Budget has reshaped key thresholds—VAT registration, turnover tax, and personal tax brackets—bringing relief and complexity. Know which changes affect you and how to adapt.
• Simplified Accounting Compliance for Micro-Businesses in Georgia — Georgia has abolished the requirement to seal Simplified Income & Expense Record Books from 1 August 2026—major relief for micro and small business compliance operations.
• Tax Planning in Russia: New Reliefs for Late Filings and Zero Declarations — Russia has recently introduced changes easing penalties for late submission of zero-declarations and certain property transactions—vital updates for individuals and small businesses planning tax filing strategies.
• Ukraine’s New Report Forms and Submission Rules—What Employers & Agents Need to Know — Ukraine has introduced new tax calculation forms effective mid-2026, and updated how and when they must be filed. This guide explains who is affected, timelines, and common pitfalls.
• Maximizing Tax Savings with Serbia’s New Administrative Fee Rates — Serbia has recently enacted updated Republic administrative fees that affect many common tax procedures. This article shows how to plan and act to minimize these added costs.
• Structuring R&D Investments in the UAE Under the New Tax Credit Regime — Leverage the UAE’s non-refundable R&D tax credit to invest in innovation with clear strategies for setup, eligible expenditures, and future phases.
• Mastering UAE’s eInvoicing 4-Corner Model: Compliance Needs & Timeline — UAE’s eInvoicing 4-corner system is mandatory for large businesses from 2027—here’s a detailed guide to prepare and stay compliant.
• How the UAE’s Domestic Top-up Tax Affects Multinational Entities — Understand the recent UAE domestic minimum top-up tax (DMTT), when it applies, and strategies for global companies to remain compliant under Pillar Two rules.