Research and insights

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

Page 147 of 350 · 6999 published records

• Compliance Deep Dive: What Tax Agents & Businesses Must Do in 2026 Under New Penalties Regime — Australia’s laws for tax-agent misconduct and foreign investor tax liability are tightening sharply. Agents and businesses must update processes immediately to avoid serious sanctions.
• Entity Setup and Tax Strategy: Choosing Between Trusts, Companies, and Partnerships After 2026 Reforms — Australia’s 2026 tax law changes make how you structure your business or investment entity more critical than ever. Decide smartly between companies, trusts, or partnerships based on CGT, negative gearing, and loss carry back rules.
• How Australia’s New Tax Reforms Impact Digital Nomads in 2026 — Australia’s recent tax reforms—especially around tax residency and foreign income—have big implications for digital nomads. What you earn, where you live, and how you claim deductions now matter more than ever.
• Tax Planning via Gift-Hold Over Relief: Structuring Gifting of Business Assets Post Budget 2025 — With reforms to gift hold-over relief coming from 6 April 2027, understanding who qualifies and how to structure gifts now can lead to major tax savings.
• Tax Compliance for Digital Nomads in the UK: Residency, Income, and Reporting Rules — Digital nomads often overlook UK tax residency rules, foreign income disclosure, and the right elections—this article guides through those traps and how to stay compliant.
• Entity Setup in the UK: Choosing the Right Business Form for Profit and Tax Efficiency — Explore the tax implications of different entity types in the UK—including sole traders, LLPs, LTDs, and branches—and learn how choosing the right structure can save you thousands.
• Case Study: How a Digital Nomad Can Navigate US Tax Rules Under One, Big, Beautiful Bill — A real-world example shows how US digital nomads can benefit from foreign earned income exclusion, new thresholds, and deductions under the latest law.
• Digital Tools for Business Tax Management: Make the Most of the Expanded Business Tax Account — Discover the latest features in the IRS’s Business Tax Account platform and learn how businesses—big and small—can streamline tax compliance digitally.
• Maximizing Penalty Relief with the New Automatic Exemption from Penalty (AEP) — Learn how the IRS’s new AEP replaces First Time Abate and how eligible taxpayers can benefit without filing additional requests.
• Digital Nomad or Long-Term Remote Worker: Establishing Tax Residency in Australia — For digital nomads planning to spend extended time in Australia, understanding the ATO’s residency tests is essential—your status can massively affect what you’re taxed on and what reporting rules apply.
• Instant Deductions and Working Australians Tax Offset: Simplifying Work-Related Expense Claims — A new $1,000 instant deduction and permanent expense changes are coming for workers—these reforms aim to reduce paperwork, compliance costs, and make your tax return easier from 2026-27 onward.
• Navigating Australia’s New Super Tax: What High-Balance Super Holders Need to Know (Division 296) — From 1 July 2026, Australians with total super balances (TSB) over $3 million will face a new tax on earnings—a major shift for those with large balances. Here’s a clear guide to what’s changed and how to plan ahead.
• Section 4960 Profit-Exempt Orgs & Executive Pay: Emerging Responsibilities Post-OBBBA — Charities and other tax-exempt organizations must heed expanded rules on excessive compensation under section 4960—know who counts and prepare for new regulations.
• Trump Accounts & Gift Tax Safe Harbor: What Parents and Donors Need to Know — New IRS safe harbor (Rev Proc 2026-25) ensures contributions to Trump accounts for minors aren’t subject to gift tax reporting — if you follow the rules.
• How the New AEP Automatic Penalty Relief Changes the Game for Late Filers — IRS’s Automatic Exemption from Penalty (AEP) replaces First Time Abate starting summer 2026—learn who qualifies, when it kicks in, and how to benefit.
• Compliance Essentials: Staying Ahead with HMRC & IRS Policy Changes in 2026 — Key compliance updates from the U.S. and UK tax authorities that affect businesses, high-wealth individuals, and global workers alike—what changed and what you must do.
• Entity Setup: Choosing the Right Business Structure When Expanding Globally — How selecting the correct legal entity structure can affect taxes, liability, and growth when entering new international markets.
• Smart Tax Planning for Digital Nomads: Leveraging Foreign Earned Income Exclusion and Home Office Deductions — Navigate tax planning as a digital nomad with insights on qualifying for FEIE and maximizing home office deductions to reduce taxable income across borders.
• Strengthening Integrity: New Penalties and Expanded Oversight for Tax Advisers in Australia — Australia is implementing tougher accountability measures for tax practitioners, including criminal sanctions and stronger oversight, in response to concerns about misconduct and unfair tax practices.
• How Australia’s 2026-27 Budget Redefines Negative Gearing and Capital Gains Tax — Australia is reshaping tax rules for property investors and asset owners. Starting July 2027, negative gearing will only apply to new builds, and capital gains tax discounts will be replaced by a system measuring gains only after adjusting for inflation.