Research and insights

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

Page 140 of 350 · 6993 published records

• Maximizing the New Labour Mobility Deduction: A Guide for Skilled Trade Professionals — Canada’s Spring Economic Update introduces expanded deductions for tradespeople travelling for work. Here’s how to qualify and save.
• Entity Setup for International Digital Nomads: UK Residency, Domicile & Tax Structures — Setting up entities in the UK while travelling is complex—this article explains residency, domicile rules, and safe designs to limit tax exposure.
• MTD for Income Tax: Digital Reporting for Self-Employed & Landlords—Compliance Guide — HMRC’s Making Tax Digital (MTD) rules are now live for higher-earning sole traders and landlords—here’s what’s required to stay compliant and avoid penalties.
• How eVED Will Change Electric Vehicle Ownership: What UK Drivers Need to Know — From April 2028, UK electric vehicle (EV) owners will face a new mileage-based charge (Electric Vehicle Excise Duty or eVED)—we explain how it works and how to adapt.
• Creating and Managing IRA-Style Plans Under SECURE 2.0: Extended Deadlines for Trusts, SEPs, SIMPLE IRAs — Due to guidance issued in Revenue Procedure 2026-12, trustees and plan sponsors now have until December 31, 2027 to adopt certain plan amendments under SECURE 2.0 for IRAs, SEPs, and SIMPLE IRAs.
• Avoiding Abusive Tax Shelters: Final Regulations Around Charitable Remainder Annuity Trusts — The IRS has issued final regulations labeling certain Charitable Remainder Annuity Trust (CRAT) arrangements as listed transactions—this can expose promoters to penalties and impose new disclosure requirements.
• How the IRS’s New Automatic Penalty Relief (AEP) Changes the Game for Late Filers — The IRS’s shift from First Time Abate to Automatic Exemption from Penalty starting in Summer 2026 means many taxpayers may avoid penalties automatically—no requests required.
• Five Compliance Traps from the UK’s Recent Tax Update 2026 and How to Avoid Them — HMRC’s Tax Update 2026 contains complexity for small businesses, global workers, property investors, and advisers—know the pitfalls before they hit.
• Case Study: How a Nonprofit Navigates the New 'One, Big, Beautiful Bill' Regulations — With fresh rules under OBBB, nonprofits must reassess compensation, organizational structure, and reporting to stay compliant—see how one typical 501(c)(3) charity adapts.
• Structuring Your Business as a Digital Nomad: Entity Setup That Fits Your Remote Lifestyle — In the age of remote work, choosing the right business entity is crucial for digital nomads balancing location flexibility, tax exposure, and compliance.
• Working Remotely for an Overseas Employer: Tax Residency Issues for Digital Nomads in Australia — If you're living in Australia but working for a foreign employer (or vice versa), your tax residency—and obligations—can change. Know where you stand to avoid surprises.
• Payday Super Reform: What Employers Must Do from 1 July 2026 — Australia’s new Payday Super reforms require employers to switch from quarterly super payments to paying each payday – this article tells you how to comply and avoid costly penalties.
• Understanding the $3 Million Super Balance Tax (Division 296): Who It Affects and How to Plan — From 1 July 2026 an extra Division 296 tax may apply if your total super balance is over $3 million – this guide breaks down who’s affected, how it’s calculated, and what you can do now.
• Compliance Essentials: Navigating Canada’s 2026 Marginal Tax Brackets & Credit Changes — A detailed walkthrough of the updated tax brackets, non-refundable credit changes, and new filing requirements for 2026 to stay compliant and maximize savings.
• Entity Setup in Canada: Choosing Between Incorporation, Trusts, and Co-operatives — An in-depth guide to how to choose the best entity for your business—comparing tax advantages, liability, control and compliance needs of corporations, trusts, or co-operatives.
• International Remote Workers: Canadian Tax Implications of Being a Digital Nomad — Explore how living abroad or working for overseas clients affects your Canadian tax obligations, treaty protections, and filing strategies as a digital nomad.
• Automatic Exemption from Penalties (AEP): New Relief for Timely Taxpayers — Starting summer 2026, the IRS will roll out Automatic Exemption from Penalty (AEP), easing penalties for those with clean 3-year compliance histories who file or pay late.
• Avoiding Abusive CRAT Schemes: IRS Final Regulations Naming Certain Transactions Listed Transactions — New final regulations now identify specified Charitable Remainder Annuity Trust (CRAT) transactions as "listed transactions", triggering stricter reporting and higher penalties for misuse.
• How Gig Workers Can Maximize the Working Families Tax Cuts: Deduction Tips & Planning — Gig economy workers may now deduct up to $25,000 in qualified tip income and benefit from permanent qualified business income deductions under the Working Families Tax Cuts.
• Compliance Checklist for Businesses Adapting to Tax System Modernisation — With HMRC’s recent measures around simplification, modernization, and fairness, businesses must adjust—this article outlines actionable compliance steps and example scenarios.