Research and insights

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

Page 135 of 350 · 6993 published records

• How Australia’s reintroduced loss carry-back offers relief for small businesses — Australia’s Budget 2026-27 has reintroduced loss carry-back from 1 July 2026—here’s how eligible businesses can use it strategically for cash flow and tax savings.
• Complying with CRA Enforcement: Lessons from Recent Evasion Cases — Recent tax evasion enforcement in Canada underscores the importance of proactive compliance—this article examines court cases and how to safeguard your business or personal affairs today.
• Home Buyers’ Plan Repayment Grace Period Extended: What Homeowners Need to Know — Canada has extended the Home Buyers’ Plan repayment grace period through 2028—this article outlines who qualifies, how the extended timeline affects you, and steps to plan repayments strategically.
• Maximize the Labour Mobility Deduction: New Changes for 2026 — In 2026, Canada is increasing the benefits available under the Labour Mobility Deduction for tradespeople—this article explains how these amendments work in practice and how to take full advantage.
• Critical Third Party Designation: What It Means for Digital Nomads Hosting or Using Cloud Services — UK’s new protections over major cloud providers as Critical Third Parties (CTPs) affect digital nomads and remote workers using cloud-based tools across borders—know your rights and risks.
• Understanding the Changes to Tax Rates on Dividends, Savings & Property Income — Income from dividends, savings, or property is being taxed differently from April 2026 and 2027—learn which rates apply, the order of taxation, and how allowances and reliefs now interact.
• How to Navigate the First Quarter Update Under MTD for Income Tax — Understanding the new deadlines and formats for the quarterly update under Making Tax Digital for Income Tax (MTD IT) is essential for sole traders and landlords with income over £50,000.
• Entity Setup Insight: When Your Tribal Organization is Recognized (or Not) as a Separate Tax Entity — New IRS final regulations specify how entities wholly owned by Indian Tribal governments are treated for income, employment, and excise tax purposes—crucial for tribal organizations considering separate entity status.
• Safeguarding Your Finances: IRS Security Summit’s New Framework Against Identity & Withholding Fraud — Explore how the IRS and its partners are restructuring to thwart fraud, particularly targeting wage withholdings & identity theft—and what businesses, tax pros, and individuals need to do now.
• How the New 1% Remittance Transfer Tax Impacts Digital Nomads Sending Money Home — Discover how the one‐percent remittance transfer tax under the One, Big, Beautiful Bill affects digital nomads sending money abroad, including who pays, required reporting, and strategies to minimize cost.
• Navigating the Spring Economic Update 2026: Key Compliance Changes for Canadian Businesses — Bill C-30 introduced several tax compliance measures—including labour mobility deductions, CPP rate changes, and business incentives. Here's what businesses must act on now.
• Guidance for Digital Nomads: Tax Obligations in Canada in Light of Recent Policy Trends — With tax changes around foreign affiliate income, international trade agreements, and technical amendments, here’s what digital nomads working with Canadian ties need to know for 2026.
• Streamlining Business Registration: What Entrepreneurs Need to Know About CRA’s BRO Access Changes — Starting July 14, 2026, Business Registration Online (BRO) access will change—learn how this affects registering your business number, program accounts, and staying compliant.
• UK’s Reverse Hybrid and Overseas LLC Tax Treatment Reform: What Digital Nomads Should Know — The UK Government is proposing changes from 6 April 2027 to remove double taxation issues for overseas entities like U.S. LLCs and reverse hybrids—vital for digital nomads who earn through such structures.
• Canada’s New Groceries & Essentials Benefit (CGEB): What It Means for Low-Income Households — Canada replaced its GST/HST Credit with the Canada Groceries & Essentials Benefit in July 2026, plus bumped up Canada Child Benefit payments to help families with rising costs.
• Maximizing Automatic Penalty Relief: What U.S. Taxpayers Need to Know — The IRS has introduced the Automatic Exemption from Penalty (AEP) to replace First Time Abate—eligible taxpayers need no longer request relief for penalties if they’ve kept up with returns and payments over recent years.
• Payday Super: What Employers & Digital Nomads Should Know Before 1 July 2026 — Payday Super changes how and when super guarantee is paid—impacting payroll cycles for employers and potentially for nomads earning in Australia. Here's your guide.
• Tax Reform 2026-27: Negative Gearing, CGT, and the New Trust Tax Regime — Australia’s 2026-27 Budget delivers sweeping tax changes: curbs on negative gearing, Capital Gains Tax reform, and a minimum 30% tax on discretionary trusts, all phasing in from 2027-28.
• Navigating Division 296: Superannuation Tax for Balances Over $3 Million — From 1 July 2026, super balances above $3 million will see additional tax on earnings—but only on the amounts exceeding key thresholds. Here’s how to prepare.
• Digital Nomads & Cross-Border Work: What’s New in Compliance for Canada — Remote work across borders is expanding — learn how recent Canadian policy changes affect digital nomads’ tax reporting and residency risks.