Research and insights

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

Page 99 of 350 · 6985 published records

• Immediate Expensing for Manufacturing/Processing Buildings: What Businesses Need to Know — New rules allow manufacturers and processors in Canada to write off building costs immediately under certain conditions—huge tax savings if you qualify.
• Residence, Ties & Digital Nomads: Navigating the UK’s Statutory Residence Test in 2026 — For digital nomads, the SRT rules have updated ties and exceptional circumstances guidance—use this to understand your residence status and tax exposure accurately.
• Making Tax Digital for Income Tax: What Sole Traders & Landlords Need to Comply by April 2026 — For sole traders and landlords with income over £50,000, MTD-IT has arrived—this article walks through compliance tips and pitfalls to avoid.
• How Timely Payments Reforms in Self Assessment Will Impact UK Taxpayers — Major changes to how Income Tax Self Assessment payments are made are proposed, with reforms set to start in April 2029—here’s what taxpayers and agents need to know now.
• What’s Changing: Qualified Opportunity Zones under the One, Big, Beautiful Bill — New rules for QOZ designations, investments & rural areas—permanent extension under recent federal tax reform.
• Automatic Exemption from Penalty (AEP): What U.S. Taxpayers Need to Know — The IRS is replacing First Time Abate with an automatic relief program starting Summer 2026—here’s how it changes penalty relief.
• How U.S. Expats Can Leverage the Foreign Earned Income Exclusion in 2026 — Maximize your tax savings abroad: updated FEIE thresholds, eligibility rules & best practices for filing when living overseas.
• Digital Nomad Guide: South Africa’s Online Traveller Declarations & Tax Implications — If you’re a remote worker or frequent traveller to South Africa, the new traveller declaration requirements and tax residency rules could affect your obligations—and here's how to stay ahead.
• Compliance Deep Dive: New Customs & Excise Rules for Invoice Data and Traveller Declarations in South Africa — The latest SARS rule amendments impact customs documentation and cross-border traveller declarations—key compliance shifts for businesses and individuals.
• Optimizing Global Minimum Tax (Pillar Two) for Multinationals Operating in South Africa — Understanding how recent SARS notices affect Global Minimum Tax (GMT) calculations and interest methods offers multinationals clarity and opportunities for tax planning.
• Entity Setup in Kazakhstan: Choosing the Best Structure Under the New 2026 Code — With Kazakhstan’s new Tax Code, special tax regimes have been replaced, income taxes are now progressive, and corporate tax variations abound. Your choice of entity matters more than ever before.
• Compliance Essentials for Russian Trusts, Gifts, and Property Transactions After Recent Reforms — From July 2026, Russia has lifted penalties for late "zero-amount" declarations and reshaped gift tax rules for foreign agents—meaning individuals and entities dealing in property, inheritance or gifts must carefully comply to avoid surprises.
• How to Plan Your Taxes in Russia After the 2026 Federal Tax Reform — Russia's sweeping changes effective 2026—from new progressive tax scales for EAEU residents to increased VAT—require individuals and businesses to rethink strategies around deductions, regime choices, and compliance.
• Compliance Essentials: Understanding Belarus’s New Professional Income Tax Minimums — Belarus has introduced mandatory minimum payments for its professional income tax regime, making it essential for self-employed individuals to stay compliant even during low income months.
• How to Plan for Turkey’s New Foreign Income Exemption & Military Levy Changes — Turkey has introduced sweeping changes to income taxation for foreign-earned income and adjusted military levy tors—from longer payment terms to new minimums. Here’s how foreign residents and nomads can make sense of it.
• Navigating Saudi Arabia’s Fines-Exemption Initiative: What Digital Nomads and Small Businesses Should Know — Saudi Arabia has just extended a major penal-ties exemption program through the end of 2026—but eligibility is limited and timing matters. Here’s how to qualify and benefit.
• E-Invoicing Wave 25 in Saudi Arabia: Preparation Checklist for Businesses — By July 2026 Saudi Arabia has announced the 25th wave of taxpayers required to integrate with the FATOORA platform. Non-compliance after 1 February 2027 will trigger penalties—here’s your compliance roadmap.
• Top-Up Tax in UAE: What Multinationals Need to Know Now — A recent UAE ministerial decision clarifies how the global minimum tax (‘top-up tax’) applies—but many multinational entities may not yet be compliant unless they know the new guidance and deadlines.
• India: Leasing Aircraft & Non-Deduction of TDS for IFSC Units Explained — CBDT rules now prevent TDS deductions on aircraft lease rent to IFSC units—a major benefit for international aviation finance and investors.
• Bangladesh: VAT Exemptions & Rebate Changes Affecting Startups and High-Tech Industries — Recent SROs in Bangladesh introduce new VAT exemptions and rebate facilities aiming to boost startups, local industries, and renewable energy sectors.