Research and insights

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

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• Maximising Malaysia’s MITRS Expansion: Entity Setup & Reporting under Budget 2026 — From August 2026 Malaysia requires more entity types (trusts, REITs, co-operatives) to submit specified documents via electronic platform MITRS—crucial for compliance and structuring.
• Indonesia’s Marketplace-as-Tax Collector: A Digital Income Tax Shift — Indonesia now mandates four major marketplaces to collect Income Tax Article 22 on behalf of domestic merchants—streamlining compliance yet reshaping seller responsibilities.
• How Bermuda’s 2026/27 Payroll Tax Cuts Impact Digital Nomads & Businesses — Breakdown of Bermuda’s payroll tax relief under the 2026/27 Budget, and how digital nomads or remote workers might benefit or need to plan ahead.
• Puerto Rico Tax Residency and Federal Filing: What U.S. Territories Need to Know — Clarifying how being a bona fide resident of Puerto Rico changes U.S. tax filing obligations—what you file, what income is taxed, and how treaty rules or forms like 8898 matter.
• Structuring a Legal Entity in Bermuda: Zero-Corporate-Income Advantages and Where to Stay Compliant — Learn how to legally establish a business entity in Bermuda to benefit from its zero corporate income tax while navigating substance requirements and payroll tax obligations.
• Entity Setup & Compliance under Brazil’s CBS/IBS Regime — Setting up a business in Brazil now requires understanding new requirements under the CBS/IBS reform—CNPJ rules, e-invoicing obligations, and transitional compliance.
• How Brazil’s 2026 Reform Impacts Digital Nomads: IRPF, CBS & More — Digital nomads in Brazil need to understand recent tax law updates—including IRPF changes, CNPJ obligations under CBS, and income reporting for non-residents—to ensure full compliance in 2026 and beyond.
• Compliance Pitfalls in Electronic Invoicing & Copays in Colombia — Bogotá’s new rules clarify invoicing obligations for copays and the role of health system entities—avoid risking penalties by understanding the doctrine.
• Entity Setup in Latin America: Choosing Between Branch, Subsidiary or Local Partner — A practical guide for foreign investors deciding how to enter Latin American markets through various entity structures.
• Digital Nomads and Taxes: Navigating Residency and Income Rules in LatAm — How digital nomads can minimize tax risk in Latin America by understanding residency rules, income sourcing, and bilateral treaties.
• Digital Nomad Guide: Navigating EU Entity Costs and Substance Under the New DAC Recast and Pillar Two — The EU’s DAC Recast and Pillar Two rules are reshaping what constitutes substance, reporting and costs for digital nomads setting up business entities across Europe—practical steps to stay compliant and economically efficient.
• Tax Compliance Alert: New Customs Duties and Origin Rules for Low-Value Imports Starting July 2026 — Starting 1 July 2026, the EU abolished the de minimis exemption and introduced a flat €3 duty on low-value imports up to €150, plus new proof of origin rules for goods from the US – vital for online sellers and importers.
• Entity Setup Strategies: Structuring Intra-EU Holding Companies Under the New Tax Omnibus — The EU’s proposed Taxation Omnibus brings sweeping changes for holding companies—abolishing many withholding taxes and expanding benefits for pension institutions—making entity structuring more strategic than ever.
• UK’s Foreign Permanent Establishment Exemption: A Case Study for Corporate Tax Strategy — The UK is introducing a Foreign Permanent Establishment Exemption in 2027—this case study walks through how companies can adjust profit allocation, loss utilization, and reporting ahead of those changes.
• EU Proposals to Abolish Withholding Tax Between Companies: What Multinationals Need to Know — The European Commission has proposed ending withholding taxes on dividends, interest and royalties between EU companies—this could reshape financing strategies across the bloc.
• Navigating Cross-Border Tax Planning under Section 892’s Proposed Rules for Sovereign Investors — Sovereign wealth funds and foreign governments face key changes under U.S. Section 892: recent IRS guidance introduces grandfathering protection and transitional relief that could significantly affect investment structuring.
• Employer Obligations Under Payday Super: Transition Checklist & Compliance Guide — With Payday Super kicking in from 1 July 2026, employers need to adjust payroll, reporting and operational workflows to avoid penalties — here’s your compliance roadmap.
• How ‘Division 296’ Changes Super for High-Balance Account Holders — Discover how the new ‘Division 296’ tax impacts those with large super balances — including thresholds, enforced changes, and strategies to mitigate tax liabilities.
• Reduced Fuel Excise Tax: Your Journey Costs Less Through September — For a limited time, federal fuel excise tax on gasoline and diesel is suspended — here’s how that affects travelers, commuters, and small-business owners.
• Middle-Class Tax Cut & Lowest Marginal Rate Drop: How It Affects Your Credits — Canada has lowered its lowest federal personal income tax rate—here’s how that impacts everyday taxpayers, tax credits, and take-home pay in 2026.