Research and insights

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

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• 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.
• Reforming UK Capital Gains Tax Relief for Business Gifts: Succession & AGM Insights — Starting April 6, 2027, UK’s new reforms will shift how Capital Gains Tax relief applies to gifts of business assets, especially impacting company founders and those planning succession.
• Navigating the New IRS Automatic Penalty Relief: What Taxpayers Need to Know — IRS introduces the Automatic Exemption from Penalty (AEP) in Summer 2026 to replace First Time Abate, offering automatic relief for late filing, payment, or deposit penalties for those with a consistent compliance history.
• Digital Nomads & Remote Workers: Navigating Australia’s Tax Rules Post-2026 Changes — If you work remotely or are considering becoming a digital nomad, here’s a guide to how Australia’s evolving tax rules—including residency, super, and reporting—affect you.
• Compliance Boost: New Penalties for Tax Adviser Misconduct & Real-Time Trust Reporting — The Australian Government is strengthening integrity in its tax system—tax advisers face tougher sanctions and closely held trusts will have stricter reporting obligations. Understand what this means for compliance.
• How to Plan for Australia’s Working Australians Tax Offset (WATO) & Key Changes from Budget 2026-27 — Australia is rolling out major tax changes from the 2026-27 budget—including the Working Australians Tax Offset, CGT reform, and limits on negative gearing. Here's how you can plan ahead.
• Understanding Canada’s Federal Income Tax Brackets & Rates in 2026 — With the lowest federal marginal tax rate reduced and all brackets indexed for inflation, here’s what every taxpayer needs to know about Canada’s 2026 tax regime.
• How Canada’s New Groceries & Essentials Benefit Transforms Tax Planning — Canada’s enriched Groceries & Essentials Benefit (CGEB), launched in 2026, significantly alters personal cash flow and offers strategic tax-planning opportunities for both individuals and families.
• Working With Tax Professionals: What the New TPMO Means for Both Sides — The IRS is consolidating two offices into a single Tax Professional Management Office, aiming to streamline oversight for preparers while ensuring accountability and clearer communication.
• Navigating Charitable Remainder Annuity Trusts After Recent IRS Regulations — New final regulations classify certain CRAT transactions as listed transactions—bringing disclosure requirements and penalties for abusive arrangements.
• How the IRS’s New Automatic Penalty Relief Will Help Reliable Taxpayers — A new automatic penalty relief program from the IRS removes the burden of requesting relief for those with clean filing/payment history under the Automatic Exemption from Penalty.
• Tax Planning in Canada: How Bill C-30 Impacts Home Buyers and Small Businesses — Recent enactment of Bill C-30 in Canada introduces tax relief for fuel, a grace period for RRSP home-buyer withdrawals, and boosted deductions for tradespeople—key planning opportunities for 2026-27.
• Case Study: Entity Setup for Entrepreneurs under UK Proposals to Fix Reverse Hybrids — UK’s June 2026 consultation targets reverse hybrid entities like US LLCs, aiming to remove hidden double taxation—entrepreneurs and investors must assess their entity structures now.
• How Digital Nomads Can Navigate the US ‘Working Families Tax Cuts’ — Recent changes under the US One, Big, Beautiful Bill (Working Families Tax Cuts) have rewritten rules on payments via third-party platforms and credits—digital nomads need to understand how thresholds and deductions may affect them.
• Global and Domestic Minimum Tax: What Multinational Entities Must Know — New rules under Australia’s implementation of the OECD Pillar Two impose a global minimum tax on multinationals. Here’s how the Income Inclusion Rule, Undertaxed Profits Rule, and Domestic Minimum Tax affect Australian-headquartered groups.