Research and insights

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

Page 134 of 350 · 6993 published records

• Strategies for Self-Employed Individuals in Canada to Navigate Instalments, GST/HST and Platform Economy Taxes — If you're self-employed or working via platforms, here are crucial Canadian tax rules and tips to manage deadlines, GST/HST registration, and reporting obligations for platform-based income.
• Canada’s Enhanced Child Benefit in Newfoundland and Labrador: Tax-Free Support for Families — Starting July 2026, the Canada Child Benefit (CCB) will increase for all families nationwide, with Newfoundland and Labrador benefiting immediately, reflecting up to $160 more per under-6 child.
• Adapting to Canada’s New Part XIX CRS Requirements: What Data Financial Institutions Must Report in 2027 — Starting January 1, 2027, significant enhancements to Canada’s Common Reporting Standard (CRS) under Part XIX of the Income Tax Act demand new compliance and due diligence procedures for financial institutions.
• Case Study: Gig Economy Tax Impacts under the ‘One Big Beautiful Bill’ for Digital Nomads — How the 2025 ‘‘One Big Beautiful Bill’’ law affects gig workers and digital nomads—reporting thresholds, deductions, and more—transformed by new tax law provisions and IRS rules.
• Leveraging the Business Tax Account: A Guide to IRS’s Summer 2026 Feature Expansion — The IRS has upgraded the Business Tax Account (BTA) with new digital tools that can simplify entity compliance, EIN verification, notice handling, and debt settlement.
• Maximizing Automatic Exemption from Penalty (AEP): What Every U.S. Taxpayer Needs to Know — The IRS has launched the Automatic Exemption from Penalty (AEP), streamlining administrative penalty relief for those with a strong compliance track record—no more requesting First Time Abate in many cases.
• UK’s VAT-Free Electricity Bills and Social Housing VAT Changes: What Remote Workers & Overseas Investors Should Know — From October 2026, UK households will see electricity VAT drop to 0%, while the government is consulting on VAT zero-rating land intended for social housing and investment implications for overseas entities.
• Canada 2026 Proposals: What’s Changing for Apprentices, Carbon Capture, and Hybrid Mismatches — Canada has recently unveiled draft legislation proposing reforms affecting apprenticeships, carbon capture credits, and mismatched tax arrangements—potentially reshaping tax planning for businesses and individuals.
• How to Leverage the New US ‘Automatic Exemption from Penalty’ for Clean Compliance — Starting summer 2026, US taxpayers with spotless filing histories can now receive **penalty relief automatically**, thanks to the IRS’s new Automatic Exemption from Penalty program. Here's what you need to know and how to qualify.
• Digital Nomads & Non-Residents: Understanding Canada’s Tax Rules — A guide for digital nomads navigating Canadian tax residency, withholding, and income reporting requirements to stay compliant without overpaying.
• GST/HST Return Adjustments: Understanding CRA’s New Policy P-149 for Registrants — Discover Canada Revenue Agency’s updated guidance for adjusting GST/HST returns—what’s changed, who’s affected, and how to submit amendment requests smoothly.
• Maximizing Affordability with Canada’s Latest Spring 2026 Tax Measures — Explore how recent legislative changes like excise tax suspensions and homebuyer benefits can reduce costs for individuals and businesses.
• Compliance Spotlight: VAT Cutting Through the Cost-of-Living Crunch & Motability Scheme Reforms — Recent enacted policies like the Great British Summer Savings VAT cut and changes to Motability lease taxes bring new compliance obligations for individuals and organisations.
• Tax Planning for UK Individuals: Preparing for Changes in Self-Assessment Payments (ITSA) — UK taxpayers with Self-Assessment liabilities should prepare for reforms introducing more timely payments in-year via PAYE, with major implications from April 2029.
• Navigating VAT Reform: What the 2026 UK Consultations Mean for Digital Nomads — Upcoming consultations on VAT liability for online marketplaces and VAT treatment of overseas entities could reshape tax exposure for digital nomads working cross-border.
• New Super Earnings Tax in Australia: Division 296 Explained — From July 1, 2026, Australia is introducing a new tax treatment for 'super' earnings above $3 million in total balance, with stricter rates kicking in for very large balances above $10 million.
• UK Tax Cut for Electricity Bills: What It Means—and Who Gains Most — A recent UK policy removes VAT from electricity bills from October 2026, easing living costs ahead of winter—but it comes with design choices that matter for households and landlords alike.
• Automatic Penalty Relief: Are You Eligible Under the IRS’s AEP Program? — The IRS has replaced the First Time Abate program with the new Automatic Exemption from Penalty (AEP), offering automatic relief to taxpayers with clean compliance histories—no request needed.
• Division 296: What Australia’s new super rule means for high-balance members — From 1 July 2026, new taxes on super earnings over $3 million will impact those with very large balance—here’s how it works and what you can do.
• Payday Super from 1 July 2026: What employers need to prepare now — From 1 July 2026, Australia’s Super guarantee moves from quarterly payments to Payday Super—a big compliance shift for employers.