HMRC Connect: How Offshore Assets Are Tracked
How HMRC Connect and global data exchange let the UK tax authority track offshore assets, and what compliant taxpayers should understand about disclosure.
8 Jun 202611 min
Insights and publications
Practitioner commentary by HPT directors.
Every article in our library is written by a named HPT director, distilled from active client engagements. We publish on the topics our clients ask us about most often: structuring, banking, mobility, tax and regulatory change. Articles older than 24 months are marked accordingly.
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Regulatory articles
Regulatory.
22 Regulatory articles — page 1 of 1. Use the filters above to browse by topic, or page through the whole archive below.
EMI, PSP, VASP or MSB: A Fintech Licensing Decision Framework
A decision framework for choosing between EMI, PSP, VASP and MSB licences: what each permits, capital and substance, jurisdictions, timelines and banking.
14 May 202613 min
BEPS Pillar Two: The Global Minimum Tax Explained
A clear guide to BEPS Pillar Two and the 15% global minimum tax: who is in scope, how the GloBE rules work, and what it means for offshore structures.
13 May 202613 min
OECD Pillar One: How Profit Reallocation Will Work
OECD Pillar One reallocates taxing rights over the largest multinationals to market jurisdictions. Here is what it means and who it affects.
11 May 202612 min
Pillar Two First-Year Compliance: What to Do Now
Pillar Two compliance in its first year is a data and process challenge. Here is a practical guide to GloBE calculations, safe harbours, and filings.
10 May 202612 min
FATCA for Individuals: Your Reporting Obligations
FATCA for individuals means US persons must report foreign financial assets on Form 8938. Here is who is affected and how it differs from the FBAR.
8 May 202611 min
FBAR Reporting Requirements for US Persons Explained
FBAR reporting requirements catch many US persons with foreign accounts. Here is who must file FinCEN Form 114, what counts, and the penalties.
6 May 202611 min
Transfer Pricing Essentials for Multinational Groups
Transfer pricing essentials for multinationals: the arm's length principle, documentation, methods, and how to manage audit risk across borders.
4 May 202613 min
Transfer Pricing Basics Every Entrepreneur Should Know
Transfer pricing basics for entrepreneurs: when the rules apply to your group, the arm's length principle, simple documentation, and pitfalls to avoid.
2 May 202611 min
Permanent Establishment Risk in the Remote-Work Era
Permanent establishment risk from remote work: how home-based employees and roaming founders can create a taxable presence abroad, and how to manage it.
1 May 202612 min
Permanent Establishment Risk: A Complete Guide
A complete guide to permanent establishment risk: the types of PE, treaty rules, profit attribution, common triggers, and how to manage exposure.
29 Apr 202613 min
Tax Treaty Shopping After BEPS: What Still Works
Tax treaty shopping is far harder after BEPS. We explain the principal purpose test, the limitation on benefits clause, and how to claim treaty relief.
27 Apr 202612 min
BVI Beneficial Ownership Register: 2025 Update
How the BVI beneficial ownership register reforms reshape disclosure, access and compliance for companies and their owners. What changed and what to do.
30 Jan 202611 min
Cayman Economic Substance: Enforcement Explained
How Cayman economic substance enforcement works in practice: which entities are caught, what the tests require, and the penalties for getting it wrong.
28 Jan 202612 min
CRS Expansion 2025: New Jurisdictions and Crypto
The Common Reporting Standard keeps expanding into new jurisdictions and crypto assets. Here is what automatic exchange means and why transparency wins.
23 Nov 202511 min
Beneficial Ownership Registers: What Changed in 2025
Beneficial ownership registers reshaped corporate transparency in 2025. We explain who must file, who can see it, and what owners should do now.
22 Nov 202511 min
Beneficial Ownership Registers Worldwide: A Country Guide
A worldwide guide to beneficial ownership registers: how the rules differ by region, who can access the data, and what it means for international structures.
20 Nov 202512 min
UK Autumn Budget: Offshore Planning Implications
What the UK Autumn Budget direction means for offshore structures: the non-dom changes, IHT shifts, and how internationally mobile families should respond.
29 Jan 202511 min
FATF Grey List Updates 2025: What They Mean for You
FATF grey list updates in 2025 reshape banking and due diligence for offshore structures. Here is what changed, why it matters, and how to respond.
26 Nov 202411 min
The EU AML Single Rulebook 2025: A Practical Guide
The EU AML single rulebook and new AMLA authority reshape anti-money-laundering compliance across the bloc. Here is what changes and how to prepare.
24 Nov 202412 min
Global Minimum Tax: What It Means for Offshore Structures
How the global minimum tax reshapes offshore structures, who falls in scope, and the planning moves that still work for international groups in 2026.
21 Nov 202412 min
DAC6: The EU Mandatory Disclosure Regime Explained
A clear guide to DAC6, the EU mandatory disclosure regime for reportable cross-border arrangements: hallmarks, who reports, intermediaries and penalties.
16 Feb 202412 min
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