Research and insights

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

Page 137 of 350 · 6993 published records

• Digital Nomads & Virtual Assets: Navigating Australia’s AML/CTF Reforms — If you're earning virtually, holding crypto assets, or operating from multiple jurisdictions, Australia’s new AML/CTF and virtual asset regulations will affect you—here’s what you must know to stay compliant.
• Instant Deduction, WATO & Negative Gearing: What Every Working Australian Should Know — From new deductions to reforms to negative gearing and tax rate cuts—these changes affect most workers and property investors. Here’s how to stay compliant and optimise your tax position.
• How Australia’s CGT Reforms Will Reshape Investment Planning from 1 July 2027 — Capital Gains Tax is changing in a major way—learn how indexation, minimum rates, and grandfathering will affect your investment strategy.
• Payroll & Withholding Updates as of Mid-2026: What Employers and Payroll Providers Must Do — Several changes to tax brackets, personal amounts, and payroll deduction formulas took effect July 1, 2026 — these updates are essential to ensure correct withholding and avoid penalties for under- or over- withholding.
• Maximizing Savings with the New Employee Ownership Trust Exemption: What Small Businesses Need to Know — Canada’s recent legalization of the $10 million capital gains exemption for business transfers to employee‐ownership trusts opens new tax planning opportunities for succession, preserving local control and easing intergenerational transitions.
• Protect Against Tax-Related Identity Theft: Summer 2026 Initiatives for the Tax Professional Community — This summer the IRS and the Security Summit partners are launching a campaign to help tax professionals shield themselves and their clients from identity theft—offering tools, best practices, and guidance.
• How the New Tax Professional Management Office Makes Life Easier for Tax Preparers — The IRS is consolidating two oversight units into a new Tax Professional Management Office to speed up communication, improve accountability, and streamline processes for credentialed and uncredentialed tax preparers alike.
• Automatic Penalty Relief Under the New AEP: What Taxpayers Need to Know — The IRS has introduced the Automatic Exemption from Penalty (AEP), replacing the First Time Abate relief to simplify penalty forgiveness for consistent taxpayers.
• Provincial Payroll Updates in British Columbia: What Residents Should Know for Mid-2026 — British Columbia’s lowest personal income tax rate changes starting July 1, 2026 — here’s how payroll deductions will be recalculated and what employees and employers need to do now.
• Navigating UK Business Succession: New CGT Relief for Gifting Shares & Business Assets — Upcoming capital gains tax changes in the UK will affect how business owners gift shares or business assets — particularly relevant for succession planning and transfers to family members.
• Mastering U.S. Penalty Relief: How the Automatic Exemption from Penalty (AEP) Changes the Game — The IRS has rolled out the Automatic Exemption from Penalty (AEP) program, replacing First Time Abate – here's how you may now automatically avoid certain penalties if you have a clean compliance record.
• Are You a Digital Nomad in Australia? Tax Implications After Budget 2026 Measures — New Budget 2026-27 proposals include changes to CGT, negative gearing, and a standard work-related expenses deduction—understanding what applies (or doesn’t) is crucial for nomads.
• Key Compliance Steps for PAYG Instalments and GST After the GDP Uplift Factor Change — With the GDP adjustment factor rising to 5% from 1 July 2026 for GST and PAYG instalments, businesses and individuals must update their cash-flow and instalment calculations to stay compliant.
• How to Strategically Manage Superannuation Before the New Division 296 Tax Hits — With the Division 296 tax becoming effective on 1 July 2026, those with large super balances face new taxes on earnings over thresholds—strategic planning now can help minimise liability.
• Digital Nomads & Remote Workers: Canadian Tax Residency in 2026—Your Risks and Strategies — If you're working remotely from Canada or split-living between countries, new rules on GST/HST replacement and foreign income verification may reshape your residency status and tax obligations.
• Structuring a Canadian Entity for Clean Economy Projects: Entities, Incentives & Pitfalls — Canada is pushing heavily into clean economy tax credits — choosing the best structure can mean millions in benefits or losses. Here’s your roadmap for activating opportunities while managing risk.
• Navigating the New Common Reporting Standard Rules: What Foreign Account Holders in Canada Must Know — Canada is updating its Common Reporting Standard (CRS) rules effective January 1, 2027 — these changes will affect foreign account holders and financial institutions alike. Here’s what you need to know to stay compliant.
• Avoiding Estimated Tax Penalties for Farmers & Fishermen: Real Relief in 2025 — The IRS is waiving estimated tax underpayment penalties for qualifying farmers and fishermen for 2025 — that changes prepayment strategies for individuals in these trades.
• Planning for Sovereign Investors: Section 892 Proposed Regulations & Transition Relief — New guidance under Section 892 offers grandfathering protection and transitional relief for sovereign investors; this article helps you plan and act before final rules take effect.
• How the IRS’s Automatic Exemption from Penalty (AEP) Changes Compliance Strategy — The IRS has introduced AEP, replacing First Time Abate, to automatically relieve penalties for certain taxpayers — this changes how individuals and businesses should plan their filing and payment habits.