Research and insights

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

Page 130 of 350 · 6993 published records

• Entity Setup Insights: Choosing the Right Business Structure for Global Ventures — Selecting the optimal business entity matters especially for digital nomads and globally-oriented businesses—how LLCs, S-Corps, and foreign entities differ under U.S. tax rules and cross-border situations.
• Mastering U.S. Penalty Relief: Automatic Exemption from Penalty (AEP) Explained — IRS is replacing First Time Abate with the Automatic Exemption from Penalty (AEP), offering eligible taxpayers relief from certain penalties without needing to ask—all beginning summer 2026.
• Canada’s New Tax Reliefs and Credits: Navigating Recent Policy for Individuals and Businesses — Canada has rolled out several new measures including modified interest rates, expanded benefits, and consultations ahead of Budget 2026—all of which carry immediate implications for individuals and businesses.
• CRAT Transactions: Final IRS Rules Tighten Reporting and Exposure for Abusive Trust Structures — The IRS’s final regulations now target certain Charitable Remainder Annuity Trusts (CRATs) as listed transactions, introducing disclosure requirements and penalties in what could affect planners using trusts for tax arbitrage.
• Navigating UK’s Tax Update 2026: What Digital Nomads Need to Know — As the UK rolls out its Tax Update 2026 with key reforms affecting international workers, digital nomads must understand implications around reverse hybrids, VAT rules, and customs changes to stay compliant and optimize their tax situation.
• Lowering the Federal Personal Income Tax Rate: How Canadians Feel It and What It Costs — The cut in Canada’s lowest federal personal income tax rate to 14% changes not only your take-home pay but also affects credits and benefits tied to tax brackets—here’s the full picture.
• What Businesses Should Know About CRA Priority for Nation-Building Projects & Advance Rulings — The Spring Economic Update 2026 introduces priority treatment by CRA for advance income tax rulings on nation-building and clean economy projects—crucial for large capital investments.
• Maximizing the New Labour Mobility Deduction: What Tradespeople Need to Know — Recent changes to Canada’s Labour Mobility Deduction (Spring Economic Update 2026) offer **much larger deductions** and more flexible distance rules—here’s how to leverage them smartly.
• Digital Nomad Tax Tips: How U.S. Tax Law Changes Affect Remote Workers Abroad — Recent changes under the One, Big, Beautiful Bill bring new inflation-adjusted thresholds and deductions that impact U.S. remote workers living overseas.
• Maximizing Business Efficiency: Navigating the Upgraded IRS Business Tax Account — The IRS has enhanced the Business Tax Account (BTA) platform with new features and expanded eligibility—perfect for business owners aiming for smoother tax management.
• How Penalty Relief is Changing: The IRS’s Automatic Exemption from Penalty (AEP) Explained — The IRS is replacing First Time Abate with a new systemic relief program called AEP, offering automatic penalty exemptions for eligible taxpayers—no request needed.
• Navigating Recent U.K. Capital Gains Tax Reforms: Gifts, Businesses, and Reliefs — New UK rules around Capital Gains Tax reliefs for business asset gifts starting April 2027 will affect how individuals and family-owned companies plan their transfers.
• How U.S. Taxpayers Can Benefit from the Automatic Exemption from Penalty (AEP) Program — A new IRS policy means many taxpayers no longer need to apply for First Time Abate relief—penalty relief is now automatic for those with solid compliance history.
• Stretching the Canada Child Benefit: Increased Support for Families in 2026-27 — The Canada Child Benefit saw meaningful increases starting July 2026, adding up to $160 per child under 6—and up to $135 per older child—helping families manage rising living costs.
• Essential Changes to Business Registration Online: What Corporations Must Know Before July 14, 2026 — From July 14, 2026, all Business Number registrations and related CRA program accounts must be completed through your CRA account using Business Registration Online – here's who it affects and how to simplify the transition.
• Optimizing Corporate Cash Flow with the CRA’s New Prescribed Interest Rates (Q3 2026) — Canada Revenue Agency’s updated interest rates for overdue and overpaid amounts take effect July 1, 2026—learn how these changes impact individuals and businesses and strategies to minimize cost.
• Digital Nomads & The Working Families Tax Cuts: What Remote Workers Need to Know — Remote workers who split time across states or countries, or work gig-style, must understand how the Working Families Tax Cuts affect deductions, income sourcing, and compliance.
• CRATs Under Scrutiny: New Regulations Designate Certain Arrangements as Listed Transactions — New IRS final regulations redefine certain Charitable Remainder Annuity Trust transactions as reportable listed transactions — altering obligations for trusts, donors, and advisors.
• Mastering Penalty Relief: Understanding the New Automatic Exemption from Penalty — Explore how the IRS’s new penalty relief process works, who qualifies for it, and how it affects your penalty exposure for tax years 2025 and 2026.
• Carrying Costs & Kilometres: Updates to Vehicle-Based Deductions in 2026 — Calculating vehicle expense deductions just got cheaper: the cents-per-kilometre rate rises to 91¢ from 1 July 2026. If you use your car for work, here’s what that means—and whether you should switch deduction methods.