Research and insights

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

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• Digital Nomad Tax Tips Under One, Big, Beautiful Bill: Maximizing Benefits & Navigating Compliance — For digital nomads living abroad or bouncing between countries, recent inflation adjustments and legislative enhancements under the One, Big, Beautiful Bill change what’s deductible—this article navigates those updates.
• Section 892 Proposed Regulations: What They Mean for Foreign Governments Investing in the US — New IRS proposed regulations under section 892 bring changes to how foreign sovereigns are taxed—or exempted—on passive income from US sources, with grandfathering and transition relief to ease the impact.
• How to Leverage the New Automatic Exemption from Penalty: A Compliance Game-Changer — IRS’s introduction of the Automatic Exemption from Penalty (AEP) transforms how many taxpayers manage late filings, payments, and deposits—no more First Time Abate requests.
• Transfer Pricing Overhaul: What Canadian Multinationals Must Do to Stay Compliant — With the modernization of Canada’s transfer pricing rules under Bill C-15 now law, companies must adopt the new operant adjustment rule, adjust documentation practices, and brace for stricter deadlines.
• Navigating Canada’s Labour Mobility Deduction: Tax-Planning Strategies for Tradespeople — Tradespeople relocating temporarily for work can deduct up to $4,000 of eligible expenses—understanding how to use the Labour Mobility Deduction can unlock savings when planning relocations.
• Payroll Updates for Canadian Employers: Key Deduction Tables and Indexed Thresholds for 2026 — Effective July 1, 2026, new payroll deduction tables and indexed tax thresholds will change how employers calculate CPP, EI, and federal/provincial income tax withholdings—these adjustments can affect take-home pay and employer remittances.
• Entity Setup for Digital Nomads Choosing UK Residency — For digital nomads exploring UK residency, structuring your income sources and entity choices wisely matters. Discover key considerations given recent policy on residence-based taxing, FIG regime, and how to handle foreign assets.
• Compliance with Making Tax Digital: First Quarterly Updates and What Agents Need to Know — MTD for Income Tax is now live for those with over £50,000 qualifying income. Agents face new compliance tasks including quarterly updates, digital records and meeting deadlines like 7 August 2026.
• Tax Planning Strategies under the New Foreign Income and Gains Regime — With the UK replacing domicile with a residence-based regime from April 2025, non-UK domiciled individuals face dramatic shifts. Here’s how to plan given the FIG regime, Temporary Repatriation Facility, and inheritance tax changes.
• Gift Tax Safe Harbor for Trump Accounts: What Donors Need to Know in 2026 — A revenue procedure issued in May 2026 offers safe harbor treatment for certain contributions to Trump Accounts, helping donors avoid gift tax reporting if specific requirements are met.
• How the New AEP Changes Penalty Relief for U.S. Taxpayers — Starting summer 2026, the IRS is implementing the Automatic Exemption from Penalty (AEP) which replaces First Time Abate and changes how failure‐to‐file, pay, or deposit penalties are handled.
• Case Study: How Middle-Income Families Gain from the First Personal Tax Rate Cut — Dropping Canada’s lowest marginal federal tax rate from 15% to 14% (effective July 1, 2025) provides meaningful savings, especially for those with taxable income under ~$117,000—here’s how the math works for middle-income earners.
• Compliance Essentials: What’s New for Canadian Corporations in 2026 — Recent legislative and rate changes for corporate income and tax credits in provinces like BC, NB, NL, and NS impact how corporations report, claim, and plan—requires attention to deadlines and permanent credits.
• How the 25% Boosted Canada Groceries & Essentials Benefit Changes Your Budget Starting July 2026 — The Canada Groceries and Essentials Benefit (CGEB) replaces the old GST/HST Credit with significantly larger payments, starting July 2026—worth knowing if you’re eligible and how much you can expect.
• Digital Nomad Tax Rules: What Changed for 2025-26 under Working Families Tax Cuts — The Working Families Tax Cuts law introduces new deductions, thresholds, and benefits that shift the tax picture for digital nomads—here’s what to know.
• Startup Entity Setup: Choosing Between S-Corp vs LLC for Founder Tax Savings — Deciding whether to form an LLC or elect S-Corp status can have big tax and administrative consequences—this guide lays out when each structure shines.
• How the New Automatic Penalty Relief (AEP) Changes Penalty Strategy for Taxpayers — The IRS’s Automatic Exemption from Penalty (AEP) transforms how taxpayers with a clean history are treated—no more formal requests for relief if you qualify.
• How the 2026-27 Federal Budget is Changing Capital Gains, Negative Gearing, and Trust Taxation — Big shifts in 2027 reshaping how investors, property owners and trust beneficiaries will pay tax—understand how reforms to CGT, negative gearing, and trusts affect real-world planning.
• Division 296 Super Taxes: When Your Super Balance Stops Working For You — For very high super balances above $3 million—or $10 million—you’ll face extra taxes on earnings above those thresholds from 1 July 2026.
• Navigating Payday Super: What Employers in Australia Must Know Before 1 July 2026 — A landmark shift in super guarantee law demands that employers change how often and how they pay super. Here’s your guide to staying compliant with Payroll Super from 1 July 2026.