Research and insights

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

Page 128 of 350 · 6993 published records

• Tax Planning Strategy: Leveraging the 'No Tax on Tips' Deduction for 2025 — The One, Big, Beautiful Bill introduces a new deduction that excludes qualified tips (up to $25,000) from income—learn how this works, who qualifies, and how to optimise your tax return.
• How the Prescribed Interest Rate Changes Can Impact Your Digital Nomad Lifestyle — New CRA rates effective from July 1, 2026 can affect repayments, overdue balances, and interest-free loans—essential for nomads working across borders.
• How to Stay Compliant with Canada’s Reverse Charge Mechanism in Telecom — Canada’s proposed reverse charge rule for telecom supplies is under consultation—learn what it means, whom it affects, and how to prepare ahead.
• Maximizing Savings through the Labour Mobility Deduction Change — Recent changes to the Labour Mobility Deduction offer a surprise opportunity for remote workers and trade professionals—find out how to claim up to $10,000 and what qualifies.
• Living and Working Remotely: Key Tax and Super Rules for Digital Nomads in Australia — If you’re a remote worker in Australia—or cross-border working—you’ll need to navigate super, residency rules and obligations under the ATO’s new super and earnings frameworks.
• Payday Super From 1 July 2026: Compliance Guide for Employers — Employers need to shift from quarterly to per-payday superannuation payments. Here's your step-by-step compliance checklist and what you must change in reporting and payments.
• Navigating Australia’s New Division 296 Super Tax: What High-Balance Members Need to Know — If your super balance exceeds $3 million, new rules from 1 July 2026 introduce additional taxes on earnings above certain thresholds. Here's how to prepare and what changes to expect.
• Digital Economy & Remote Work: Key Tax Compliance for Platform Workers and Digital Nomads in Canada — If you earn through online platforms or work remotely while abroad, here’s what Canadian tax law requires you to know — from GST/HST obligations to residency and reporting rules.
• Prescribed Interest Rates Q3 2026: Planning for Overpayments, Corporate Loans & More — CRA has set new prescribed interest rates for July-September 2026. Learn how these affect personal refunds, corporate overpayments, overdue taxes and low-interest loans.
• Savings Boost: How the New Payroll Deductions Tables Reduce Your Tax Withholdings — Canada’s T4032 payroll deductions tables, effective July 1, 2026, reflect key income tax rate changes — here’s what that means for employees and employers.
• Tax Planning Case Study: Using Gift Hold-Over Relief for Family Succession — A practical walk-through of how recent changes to Gift Hold-Over Relief can help business owners pass shares to family members with minimum Capital Gains Tax disruption.
• Strategic Entity Setup: Choosing the Right Structure for UK Freelancers in 2026 — Freelancers in the UK are facing shifting tax rates and relief changes—deciding whether to operate as sole trader or limited company has big implications in 2026.
• How **Making Tax Digital** Is Transforming Tax Reporting for UK Digital Nomads — Digital nomads in the UK must navigate the shift to Making Tax Digital (MTD) starting April 2026—understand what’s changing, who it affects, and how to stay compliant.
• What Digital Nomads Should Know About the Remittance Transfer Tax Under OBBBA — A new 1% remittance tax now applies to certain transfers abroad under the “One, Big, Beautiful Bill”—find out when, how much, and how to stay compliant.
• Understanding IRS Rules on Charitable Remainder Annuity Trust (CRAT) Listed Transactions — New IRS regulations now classify certain CRAT setups as listed transactions, increasing reporting obligations and exposure to penalties for non-disclosure.
• Navigating IRS’s Automatic Exemption from Penalty (AEP): What Taxpayers Need to Know — The IRS is replacing the First Time Abate relief with an automatic penalty relief system—AEP—that rewards taxpayers with a clean compliance history without the need to file special requests.
• Tax adviser misconduct reforms: Case study in navigating regulatory risk — Following recent PTB reforms, advisers and clients alike must understand new accountability mechanisms to manage risk and uphold tax compliance.
• Payday Super and loss carry back: What businesses need to do now — Super payment frequency and tax loss provisions are changing — business owners must update systems and strategies before these reforms take effect on 1 July 2026.
• How the 2026-27 Budget will reshape tax planning for investors and trust beneficiaries — Major changes in CGT discounts, negative gearing, and trust taxation demand significant shifts in strategic planning for investors and entities.
• Navigating Payroll Changes in BC Starting July 2026: What Employers & Employees Must Know — British Columbia’s tax and payroll table changes include rate hikes, prorated rates, and larger reductions—crucial for both employers and workforce planning.