Research and insights

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

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• Entity Setup Insights for Canadian Corporations: Leveraging Provincial Tax Rates & Credits — As Canada enters mid-2026, key provincial corporate tax changes and credits offer strategic entry points — here’s how entities can structure to minimize costs and maximize incentives.
• Compliance Essentials for U.S. Remittance Transfer Tax in 2026 — With the 1% remittance-transfer excise tax now in effect, noncompliance risks have increased—this guide details obligations, reporting requirements, and how to stay aligned.
• Tax Planning in the Era of the One, Big, Beautiful Bill (OBBBA): Harnessing New Depreciation Provisions — Permanent 100% bonus depreciation under the OBBBA opens doors for savvy depreciation strategies—this article guides businesses to align their asset purchases and accounting practices for maximum benefit.
• Compliance Simplified: ATO’s Trust Reporting, PAYG Adjustments & Trust Beneficiary TFNs — The ATO is modernising trust income reporting and PAYG instalment calculations—recent compliance changes will affect trustees, beneficiaries and businesses starting from mid-2026.
• Super Strategy: Navigating Division 296 & Super Tax for High Balance Accounts — If your super balance could exceed $3 million or $10 million, recent changes under Division 296 will affect how your super earnings are taxed—this article offers strategies to manage impact.
• How Australia’s 2026-27 Budget Reshapes Entity Taxation: Discretionary Trusts & Capital Gains — Major recent reforms from Australia’s 2026-27 Budget are set to transform the way entities like trusts and investors are taxed, especially in areas like capital gains and discretionary trusts.
• Fuel Tax Suspension in 2026: What Residents and Businesses Should Plan For — A temporary zero excise tax on fuels offers relief through fall 2026—here’s how individuals, fleets, and businesses can adjust budgets and reduce costs.
• Navigating the Repeal of Canada’s Digital Services Tax: What Businesses Need to Know — The DST has been retroactively repealed—understand how this affects past payments, refunds, and compliance—for domestic and foreign digital service providers.
• How to Maximize the Personal Support Workers Tax Credit (PSWTC) in Canada — Discover everything you need to know about the new refundable tax credit for PSWs—from eligibility to claiming it with real examples so you don’t leave money on the table.
• Entity Setup Insight: Planning for Threshold Freezes & Personal Allowance in UK 2026-28 — With income tax thresholds and National Insurance thresholds frozen through April 2028, it’s time for entity-level strategic planning, especially for those structuring businesses or representing multiple income streams.
• Compliance Checklist: VAT Reliefs & Customs Reforms Hitting UK High Streets — New VAT and customs changes are coming for UK retailers — including zero-rate land relief proposals for social housing, scrapping cheap import duty reliefs, and tight VAT controls on online selling. Here's what to prepare.
• Navigating the Foreign Permanent Establishment (PE) Exemption Changes: What UK Companies Need to Know — From 1 January 2027, UK-resident companies must comply with mandatory rules exempting foreign PE profits and losses from UK tax — with transitional rules already in force for oil & gas businesses. Here's how to plan ahead.
• Trump Accounts & Gift Tax: How the 2026 Safe Harbor Simplifies Contributions — New IRS safe harbor rules ease gift tax reporting for contributions to Trump Accounts if certain conditions are met.
• Charitable Remainder Annuity Trusts (CRATs) Under IRS Scrutiny: New Listed Transaction Rules — New IRS regulations target certain CRAT schemes abused to avoid ordinary income or capital gains; advisors must disclose and could face penalties.
• Maximizing Penalty Relief Automatically: Navigating the IRS’s New AEP System — The IRS’s new Automatic Exemption from Penalty (AEP) simplifies getting relief if you've been filing and paying on time—no more filing requests if you qualify.
• Budget 2026-27: What the Working Australians Tax Offset and Instant Deduction Mean for Everyday Workers — From 1 July 2026, every worker sees changes: new tax cuts, a Working Australians Tax Offset, and a simpler deduction regime that affects millions. Here’s what you need to know and how to maximize your benefit.
• Compliance Intensifies: Stronger Sanctions for Tax Advisors and Unregistered Preparers — Australia is tightening oversight of tax professionals. New laws introduce harsher penalties, including criminal sanctions for unregistered preparers. Here’s what advisory firms and small preparers need to know.
• How Australia’s New Super Tax Division 296 Will Impact High-Balance Australians — From 1 July 2026, Australia’s tax landscape is shifting for those with large superannuation balances. Division 296 introduces steep additional taxes on earnings above $3 million – here’s what that means and how to plan.
• Entity Setup in Canada: Tax Measures & Cost Reductions to Leverage Now — Canada’s recent policy shifts offer fresh levers when forming or structuring entities—discover strategies around tax-rate changes, exemptions, and benefit programs.
• New Compliance Duties: Suspended Fuel Taxes & Broader Economic Update Measures — Bill C-30 brings sweeping changes for everyday costs—excellent touchpoints for Canadian businesses and individuals to adjust compliance practices.