Research and insights

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

Page 146 of 350 · 6999 published records

• Division 296 Tax: How Super Earnings Over $3 Million Are Now Taxed — If your total super balance exceeds $3 million, a new tax regime under Division 296 from 1 July 2026 could reduce your after-tax earnings. Learn how it works, who it affects, and what steps to protect your wealth.
• Mastering Payday Super: What Employers Must Do from 1 July 2026 — Australia’s super guarantee regime is changing—employers must pay superannuation **every payday**, meet new qualifying earnings rules, and follow revised reporting obligations.
• Using the Extended Home Buyers’ Plan Grace Period to Your Advantage — The Home Buyers’ Plan repayment grace period has just been extended under new legislation. Here’s how first-time homebuyers can use the extra breathing room wisely.
• New Compliance Requirements for Financial Institutions under Part XIX CRS (Common Reporting Standard) — Starting January 1, 2027, Canada’s revised CRS rules (Part XIX of the Income Tax Act) bring enhanced reporting requirements for financial institutions. Learn what they must do to comply and how individuals are affected.
• Permanent Capital Gains Breaks for Employee-Owned Businesses: What Sellers Need to Know — Canada’s Spring Economic Update 2026 makes permanent the capital gains exemption for business sales to Employee Ownership Trusts (EOTs) or worker co-operatives. This article explores eligibility, tax planning strategies, and what business owners must do to benefit.
• Trump Accounts & Gift Tax Safe Harbor: Planning Strategies Under New Rules — Revenue Procedure 2026-25 provides safe harbor from gift tax reporting for contributions to Trump Accounts—when and how you can take advantage.
• Charitable Remainder Annuity Trusts (CRATs): Avoiding Abusive Schemes — New regulations target certain CRAT arrangements aiming to eliminate ordinary income or capital gains — material advisors now on notice.
• Automatic Exemption from Penalty (AEP): What You Need to Know — IRS introduces AEP, replacing First Time Abate — a big change in how penalty relief works for taxpayers with strong compliance records.
• UK’s Digital and Cross-Border Tax Proposals: Opportunities for Remote LLC Investors — From reverse hybrid rules to digital VAT options, UK’s recent tax update offers pathways and pitfalls for overseas entity investors—especially those with US LLCs or remote income models.
• Canada’s Spring 2026 Tax Reforms: Fuel, Home Buying, and Mobility Deductions Explained — Bill C-30 brings several targeted affordability and tax relief measures, including fuel excise suspensions, RRSP repayment changes, and enhanced mobility deductions—for homeowners, workers, and businesses alike.
• Navigating IRS’ new Automatic Penalty Relief: What Taxpayers Should Know — The IRS’s upcoming Automatic Exemption from Penalty program promises relief for compliant taxpayers – here’s how it works, who qualifies, and how to make it count.
• Digital Nomad Tax Strategies: Canadian Border Rules & Tax Residency — For digital nomads in Canada, understanding residency rules and deductions can majorly reduce tax risk and liability—here’s a full breakdown.
• RRSP Home Buyers’ Plan Grace Period Extended: What That Means for First-Time Homeowners — The repayment grace period for withdrawals under the RRSP Home Buyers’ Plan has been extended—learn the timelines and how homeowners benefit.
• Maximize Savings with Labour Mobility Changes in Canada 2026 — Recent amendments in the Spring Economic Update have enhanced the Labour Mobility Deduction for tradespeople—here’s what’s changed and how to claim it.
• CRAT Abuse Under Final Regulations: What Trusts & Donors Must Know — New IRS rules treat certain Charitable Remainder Annuity Trust transactions as listed transactions—this article explores what qualifies, what disclosure is required, and how to structure compliant giving.
• Understanding Trump Accounts: Planning Opportunities & Safe Harbor Rules — Trump Accounts, a new IRA variant under the One, Big, Beautiful Bill, introduces novel features and safe harbor rules—this article explains how these work and how to use them in your financial planning.
• How the IRS’s New Automatic Penalty Relief Impacts Your Tax Compliance — The IRS is introducing the *Automatic Exemption from Penalty* program, phasing out First Time Abate—this article shows who qualifies, what it means in practice, and critical steps to ensure you benefit.
• Staying Compliant: IRS’s New Automatic Penalty Relief & Identity Theft Safeguards — The IRS introduces automatic penalty relief for reliable filers and steps up protections against identity theft—essential info for small businesses and tax professionals navigating 2026 compliance demands.
• Entity Setup for Small Businesses: Using Employee Ownership Trusts Under Canada’s Bill C-30 — Canada’s Bill C-30 introduces permanent capital gains exemptions for transfers to employee ownership trusts and co-ops—offering a compelling option for business succession and community-oriented ownership models.
• How Non-U.S. Digital Nomads Can Maximize the Foreign Earned Income Exclusion in 2026 — With the Foreign Earned Income Exclusion rising to $132,900, now is a prime time for remote workers abroad to optimize their tax savings through housing exclusions, bona fide residence tests, and strategic travel planning.