Research and insights

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

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• Digital Nomads and Tax Residency: What Canada’s 2026 Updates Mean for Nomadic Workers — Canada’s temporary fuel tax relief and benefit reforms offer immediate cost savings—but for nomads, residency rules and benefit eligibility are what truly matter for longer‐term financial planning.
• Compliance Spotlight: IRS Changes for Non-Profit Executive Compensation under OBBB Bill — A major change under U.S. tax law expands the definition of ‘covered employees’ in non-profit exec compensation—nonprofits must adapt policies now to avoid excise taxes.
• Tax Planning for Globally Mobile Individuals: Navigating UK Reverse Hybrids and LLCs — With the UK’s new consultation on removing double taxation for investments in reverse hybrid structures, globally mobile individuals can unlock savings—but only with the right setup and timing.
• Maximising Motor Vehicle Deductions: New Rate for Car Expenses in 2026-27 — A one-off uplift to the cents-per-kilometre rate means savvier deductions for car use this tax year—know how and when it applies.
• Navigating the Super Landscape: Understanding Australia’s New Division 296 Tax on Large Super Balances — From 1 July 2026, super balances exceeding certain thresholds will attract extra tax — here’s what taxpayers with high super balances need to know.
• Entity Setup Case Study: Picking the Right Business Structure Post-One, Big, Beautiful Bill — Explore how recent tax changes under the One, Big, Beautiful Bill affect LLCs, S-corps, and C-corporations—what structure works best depending on income, owners, and growth plans.
• Compliance Updates: IRS Automatic Penalty Relief for Taxpayers Who File and Pay on Time — Discover the latest IRS automatic penalty-relief process aimed at compliant taxpayers, how eligibility works, and what to do if you mistakenly received penalties.
• Tax Planning Strategies Under the “No Tax on Tips” Provision of the Working Families Tax Cuts — Explore how the new Working Families Tax Cuts provision allowing deduction for tips can reshape income planning for tipped workers in 2025-2028—learn eligibility, phase-outs, and action steps.
• How Canada’s Voluntary Disclosures Program Offers Low-Risk Paths to Fixing Tax Errors — Canada’s CRA has updated its Voluntary Disclosures Program (VDP) to offer clearer, fairer relief for those correcting past errors—often with up to **100% penalty relief and significant interest savings**.
• Planning for Foreign PE Rule Changes: How UK Companies Should Prepare — UK-resident entities with overseas permanent establishments face major changes: elective foreign PE exemptions will become mandatory from January 2027.
• How the IRS’s New Automatic Exemption from Penalty Can Simplify Your Tax Compliance — A recent IRS reform introduces a hands-free penalty relief mechanism for taxpayers with strong prior compliance—no more formal requests needed if you qualify.
• Digital Nomads & Tax: Understanding Residency Rules & Reporting in Canada — If you spend time in Canada but maintain foreign ties—or vice versa—know how Canada’s residency rules affect your obligations, and what recent developments mean for digital nomads.
• Tax Planning Tips for Carbon Capture & Global Minimum Tax Measures — With proposed changes to CCUS investment tax credits and new rules on foreign affiliate income, businesses in energy, cleantech, and heavy manufacturing need to plan ahead smartly for Benefit and compliance.
• How to Navigate Canada’s Latest Payroll Deductions Changes (July 1, 2026) — With new payroll deduction tables and formulas now effective, employers and employees must understand how withholding is changing — especially in provinces like British Columbia and territories with updated thresholds.
• Digital Nomad Guide: Tax Residency, Foreign Earned Income Exclusion & Staying Compliant While Abroad — If you’re working remotely from abroad, know how to determine US residency, use the FEIE, and file correctly to avoid penalties and double taxation.
• Protecting Your Tax Practice from Identity Theft Attacks: Best Practices for Tax Professionals in Summer 2026 — The IRS kicks off its 2026 ‘Protect Your Clients; Protect Yourself’ campaign—learn what tax pros must do now to shield client data from escalating identity-theft threats.
• How the IRS’s New Automatic Exemption from Penalty (AEP) Can Help Your Small Business Avoid Fines — AEP replaces First-Time Abate starting summer 2026—if you’ve been keeping your tax filings and payments in order, you may no longer need to request penalty relief.
• Superannuation Entity Setup and Strategy Under Division 296 Tax — How the new Division 296 rules impact large super balances and entity setup—when to restructure, split balances, or rethink your retirement planning.
• Compliance Essentials: New Penalties for Tax Adviser Misconduct in Australia — Recent legislation introduces tougher penalties for tax advisers and changes in foreign CGT treatment—this article explains what’s required for businesses, advisers, and individuals to stay compliant.
• Tax Planning for Investors: Navigating the Upcoming CGT Reforms — Major changes to Capital Gains Tax (CGT) are coming in July 2027—this article breaks down what investors need to know, strategize, and action now.