Research and insights

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

Search: capital gains · Jurisdiction: United States

Page 2 of 4 · 61 published records

• Case Study: Entity Setup & Tax Planning for Startups in Qualified Opportunity Zones Post-2027 — Investing startups can access significant tax advantages in Opportunity Zones under OBBB; this case outlines how to structure, qualify, and benefit from new rules for 2027 and beyond.
• Entity Setup Strategy: Leveraging Qualified Opportunity Zones Post-OBBB — How businesses, real estate investors, and funds can structure setup to take advantage of the expanded and permanent Qualified Opportunity Zones under recent US law.
• How the One, Big, Beautiful Bill Impacts Digital Nomads: Foreign Earned Income & Opportunity Zones — With sweeping changes under the One, Big, Beautiful Bill (OBBB), digital nomads now have new tools to manage FEIE limits, opportunity zone investments, and tax-leveraged entity setups.
• Entity Setup: Navigating Opportunity Zones After OBBB’s Permanent Expansion — State and entity leaders must understand the new qualification rules for Qualified Opportunity Zones under the One, Big, Beautiful Bill—perfect for businesses seeking long-term location incentives.
• Entity Setup Case Study: Using Qualified Opportunity Zones Post-OBBB — How states, investors, and businesses can utilize permanent Qualified Opportunity Zones (QOZs) under the One, Big, Beautiful Bill—complete with nomination timelines, investor benefits, and real-world setup steps.
• Profiting from the One, Big, Beautiful Bill: Entity Setup & Incentives for Investors — Discover how the One, Big, Beautiful Bill reshapes depreciation and opportunity zones—and how your entity could benefit with strategic setup.
• Tax Planning for Gig Workers: Leveraging Tip & Overtime Deductions Under the One, Big, Beautiful Bill — Gig workers—especially tipped and overtime-earning individuals—can now use new deductions under the One, Big, Beautiful Bill to lower taxable income. This article explains how to qualify, calculate, and apply them.
• Maximizing Tax Benefits with the Expanded Opportunity Zones in 2027 — The OBBB permanently renews Opportunity Zones and allows new nominations beginning July 2026—here’s how investors and state officials can make the most of these changes starting in 2027.
• Leveraging Qualified Opportunity Zones Under the One, Big, Beautiful Bill — New guidance gives states a rare opportunity to nominate rural and distressed census tracts for long-term tax incentives starting in 2027—ideal for investors or businesses targeting underserved communities.
• Opportunity Zones 2.0: New Rules For States & Rural Areas Under One, Big, Beautiful Bill — The revamped Qualified Opportunity Zone rules under the One, Big, Beautiful Bill open major incentives for states—especially for rural census tracts. Learn how jurisdictions and investors should adapt.
• Entity Setup Strategy: Leveraging Qualified Opportunity Zone Changes Under the OBBB Act — The One, Big, Beautiful Bill slashes the substantial improvement threshold for rural Opportunity Zones, offering big tax incentives for real estate investments outside dense urban areas.
• How States Can Nominate Qualified Opportunity Zones for 2027: A Guide for Local Governments — State and local officials: learn how to identify eligible tracts and meet IRS requirements for QOZ nominations beginning mid-2026.
• Mileage Math 2026: How IRS’s New Standard Rates Impact Freelancers and Remote Workers — With the IRS increasing its 2026 standard mileage rate, remote workers and self-employed people must adjust expense tracking and deductions to ensure they maximize benefits without violating rules.
• Foreign Earned Income Exclusion in 2026: Impacts and Strategies for Digital Nomads — Clarifies inflation updates and planning tips for U.S. digital nomads using the Foreign Earned Income Exclusion under the new tax inflation adjustments.
• How Digital Nomads Can Navigate the 2026 Foreign Earned Income Exclusion and Tax Brackets — US citizens working abroad face new 2026 tax inflation adjustments and must understand opportunities like the Foreign Earned Income Exclusion when planning overseas income.
• What Digital Nomads Should Know: Foreign Earned Income and DEAD-lines in 2026 — From a bumped foreign earned income exclusion to stricter filing requirements, here’s everything location-independent workers need to stay compliant in the current U.S. tax landscape.
• Preparing for Digital Asset Reporting & 1099-DA Changes — Changes ahead for digital asset brokers and taxpayers: what to expect, how to track basis, and how to provide consent.
• Digital Nomads & Foreign Income: Navigating FEIE, FTC, and Style Without a Civil War — For U.S. citizens and green card holders living abroad or embracing location independence, the Foreign Earned Income Exclusion and Foreign Tax Credit offer powerful tools—but only when you follow eligibility rules and document well.
• Avoiding Scams During Filing Season: The 2026 Dirty Dozen and Your Defense — Tax filing season brings risk: the IRS’s Dirty Dozen for 2026 highlights common and evolving scam tactics—learn to recognize, prevent, and report them to protect yourself.
• Protect Yourself: The IRS Dirty Dozen Scams for 2026 — Each tax season brings dangerous schemes. In 2026, the IRS’s fresh Dirty Dozen list adds new scams—get ahead of the threats to protect your money.