Research and insights

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

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• Structuring Your Business from Abroad: Tax Tips for Digital Nomads Moving In and Out of Canada — For nomads who split time between Canada and other countries, understanding residency, departure tax, and cross-border entity choices is crucial to avoid unexpected liabilities.
• Avoid Penalties: What Canadians Should Know About Recent CRA Adjustments & Filing Improvements — The CRA has accelerated its processing, improved tracking, and enhanced tools for adjusting returns — but some pitfalls still lead to delays and penalties if not properly addressed.
• How Canada’s New “Canada Groceries & Essentials Benefit” Changes What Low-Income Earners Need to Know — Starting July 2026, Canada’s former GST/HST Credit is transformed: eligible households see quarterly payments increase by 25% for five years, plus a one-time top-up in June to help with rising grocery bills.
• Entity Classification Pitfalls: UK Residents Owning US LLCs & Reverse Hybrids — UK-resident individuals who are members of US LLCs and other reverse hybrids face potential double taxation and tax-rate surprises—here’s how the rules work and how to protect yourself.
• Key Compliance Deadlines and Rules You Can’t Miss: Tax Adviser Registration & Simple Assessments — As HMRC tightens rules around who can advise on tax and how hidden tax debts are handled, make sure you and your clients avoid pitfalls with the new adviser registration regime and the Simple Assessment process.
• Strategic Self Assessment Planning for the New ITSA Payment Timings — With UK tax reforms set to change how and when Self Assessment payments are made from April 2029, advanced planning is more crucial than ever for PAYE earners and self-employed individuals alike.
• Cost-of-Living Relief: What the VAT Cut on Domestic Electricity Means for Households — Starting October 1, VAT is removed from domestic electricity bills in the UK—here’s who benefits, how much you might save, and what to watch out for.
• Entity Setup for International Ops: Foreign Permanent Establishments & UK Corporation Tax — New reforms are making foreign permanent establishments mandatory under UK corporation tax—what international entities must do now.
• Making Tax Digital for Income Tax: Staying Compliant in 2026/27 — How UK individuals must prepare for the latest changes under Making Tax Digital and avoid penalties this tax year.
• State Focus: Understanding Texas’s Recent Local Sales & Use Tax Rate Changes — Local Texas jurisdictions have changed sales and use tax rates effective July 1, 2026—businesses operating there need to update their systems now.
• How Foreign Bank Account Reporting (FBAR) Rules Impact Digital Nomads Abroad — Living or working abroad doesn't exempt you from FBAR reporting—understand the rules, deadlines, and risks to stay compliant.
• Navigating the IRS’s New “Penalty Relief” Automation: What You Need to Know — The IRS has recently introduced an automatic process to provide penalty relief for some taxpayers who consistently file and pay on time—here’s how it works and whether you qualify.
• Executive Compensation Rules Tighten for Tax-Exempt Organizations under OBBB — New proposed regulations extend excise tax on excess compensation beyond the top five employees, potentially impacting any employee earning above $1 million.
• Mastering the New AEP: Penalty Relief Made Automatic — IRS’ Automatic Exemption from Penalty (AEP) replaces First Time Abate, offering eligible taxpayers penalty relief without having to ask—starting summer 2026.
• UK Removes VAT from Domestic Electricity Bills to Help Households — From October 1, 2026, households across the UK will no longer pay VAT on domestic electricity bills—a targeted relief aimed to ease the cost-of-living crunch.
• How the IRS’s Automatic Penalty Relief (AEP) Program Simplifies Late Filing — Discover how the U.S. IRS’s Automatic Exemption from Penalty is changing the penalty landscape for compliant taxpayers—no more manual requests.
• Super & Parental Leave: New Super Guarantee Payments for Caregivers from July 2026 — Parents taking government-funded paid parental leave will start receiving super contributions on these payments from 1 July 2026—benefiting anyone eligible for those leave payments, including those who share them.
• Tax on Super Earnings Over $3 Million: What High-balance Members Must Know — As of 1 July 2026, members with total super balances (TSB) over $3 million face extra taxation on earnings above that threshold—and a steeper rate kicks in above $10 million.
• Navigating Payday Super: What Employers Need to Know Immediately — From 1 July 2026, Australia is introducing Payday Super—superannuation on payday instead of quarterly. Employers must understand qualifying earnings, payment timing, and old systems like SBSCH being phased out.
• What Digital Nomads Should Know: Tax and Residency Rules in Canada Post-Bill C-4 and GMTA — Insights for remote workers and nomads on how recent changes to residency, global minimum tax, and credit laws may affect your Canadian tax liability.