Research and insights

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

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• Staying Compliant Under Canada’s Updated Transfer Pricing Rules: What Businesses Need To Know — A profound overhaul of section 247 transfer pricing rules in Canada raises new documentation and adjustment standards—this article guides corporations through compliance essentials.
• How to Leverage Canada’s New Labour Mobility Deduction and Income Tax Cuts in Your 2026 Plan — Explore how Canada’s recent tax changes—Bill C-30’s lower labour mobility threshold and reduced federal rates—can reshape your 2026 tax-planning strategy.
• Digital Nomads and UK Tax: What You Need to Know Under the New Residence-Based Regime — Recent reforms to UK rules for non-UK domiciled individuals introduce a residence-based regime for foreign income and gains, with special treatment for newcomers—crucial for digital nomads considering the UK.
• Compliance Essentials: Foreign Permanent Establishment Exemption Changes Affecting UK Companies — UK resident companies operating through foreign permanent establishments must prepare for sweeping changes mandating profit and loss exemptions from UK tax from 1 January 2027 (or earlier for oil & gas sectors).
• Tax Planning in the UK: Navigating the New Capital Gains Tax Rates from April 2026 — With the UK government revising capital gains tax (CGT) rates as of 6 April 2026, individuals holding valuable assets must adapt their planning strategies to minimise liabilities and maximise reliefs.
• Tax Planning for Digital Nomads in 2026: Navigating the Working Families Tax Cuts and Foreign Income Exclusions — For U.S. digital nomads, recent changes under the One, Big, Beautiful Bill require clever planning around withholding, deductions, and foreign exclusions to minimize taxes legally.
• Understanding the Final Regulations Making Certain CRAT Transactions Listed Transactions — New IRS regulations deem specific Charitable Remainder Annuity Trust arrangements as “listed transactions,” triggering reporting and penalties — here’s what you need to know to stay compliant.
• How the New Automatic Exemption from Penalty (AEP) Transforms Penalty Relief in US Taxes — A fresh IRS policy introduces the Automatic Exemption from Penalty (AEP), phasing out First Time Abate — here’s how it works, who qualifies, and tactics to use it to your advantage.
• UK’s Making Tax Digital Expands in 2026: What Sole Traders and Landlords Need to Prepare For — From April 2026 and onward, UK unincorporated businesses and landlords will face fresh digital record-keeping duties under Making Tax Digital thresholds. Preparation ahead is essential.
• Canada’s Spring Economic Update 2026: Homeownership, Mobility & Tax Relief Demystified — Bill C-30 brings in sweeping relief in Canada — including excise tax suspension, extended repayment grace periods, and enhanced credits. Here’s what individuals and small businesses need to know now.
• Australia’s 2026 Kilometre Rate Rise: What Digital Nomads and Remote Workers Should Know — From July 1, 2026 the Australian Taxation Office increased the cents-per-kilometre rate for car expense deductions — here’s how digital nomads and remote employees can optimise deductions and stay compliant.
• Tax Planning with Middle-Class Tax Cuts & CPP Rate Drop: How Individual Canadians Can Maximise Savings — New federal tax changes—lower marginal rates and reduced CPP contributions—offer big savings. Here’s a planning guide for individuals to take full advantage.
• Part XIX & Common Reporting Standard 2027: How Canadian Financial Institutions Should Prepare — Starting January 1, 2027, Canada’s revised guidance under Part XIX introduces enhanced obligations under the Common Reporting Standard. Here’s what financial institutions need to update.
• Navigating Canada’s Hybrid Mismatch Rules: What Corporations Must Know by July 1, 2026 — Canada is expanding its hybrid mismatch rules to include new types of cross-border arrangements, with key changes becoming effective July 1, 2026. Here’s what businesses need to prepare for.
• Navigating the Mandatory Foreign PE Exemption from 2027 for UK Companies — UK-resident companies with foreign permanent establishments must adapt to a new regime that exempts PE profits and losses – here’s what it means and how to prepare.
• Making the Most of the Great British Summer Savings VAT Cut — Learn how families and businesses can benefit from the temporary VAT reduction on children’s meals and family days out, and actionable steps to plan around it.
• Digital ATA Carnets: What Businesses Need to Know for 2026 — The UK’s new digital ATA Carnets system replaces paper-based temporary admission documents for goods crossing borders—read on to understand how this change can simplify your trade operations.
• Mileage Rates Updated Mid-Year: What It Means for Employees, Business Travelers, Digital Nomads and Your Taxes — With IRS standard mileage rates rising mid-year 2026, anyone driving for business, medical, or moving purposes—including digital nomads—needs to adjust travel deductions. Here's the breakdown and how to benefit.
• Avoid Abusive Charitable Remainder Annuity Trust Schemes: New IRS Rules You Should Know — The IRS has issued final regulations labeling certain Charitable Remainder Annuity Trust (CRAT) arrangements as 'listed transactions'—this article explains the risks, obligations, and how to structure CRATs safely.
• Getting Ahead with Penalty Relief: What the New IRS Automatic Exemption from Penalty (AEP) Means for You — The IRS is rolling out a new **Automatic Exemption from Penalty** (AEP) program in summer 2026 to replace First Time Abate—here’s how it works, who qualifies, and how to ensure you benefit.