Research and insights

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

Page 149 of 350 · 6999 published records

• Voluntary National Insurance Changes for Globally Mobile Individuals: Key Impacts for Expats — From April 2026, voluntary NICs abroad will be restricted—expats need to know if they can still build UK State Pension or face losing eligibility.
• UK VAT Liability for Online Marketplaces: What Sellers and Platforms Must Know — New consultations aim to shift VAT liability more onto online marketplaces, including for UK-based sellers—find out if you’ll have to collect or pay VAT under future rules.
• Navigating Gift Hold-Over Relief: Succession Planning and Share Gifts Explained — Soon rules updating how much relief is allowable for gifts of business shares and securities will take effect—find out whether this helps or harms your family or company succession plans.
• Strengthening Oversight: New Rules for Charitable Remainder Annuity Trusts — Final regulations now treat certain CRAT arrangements as listed transactions, forcing disclosure and penalties for misused sales-and-annuity trades—here’s how to stay compliant.
• Trump Accounts: Safe Harbor for Gift Tax Reporting Explained — With millions opting into Trump Accounts, the IRS has issued a safe harbor under Rev. Proc. 2026-25 to reduce gift tax reporting burden—for those who meet certain conditions.
• How the New Automatic Penalty Relief Changes Your Compliance Risk — The IRS has introduced a new Automatic Exemption from Penalty (AEP) rolling out in summer 2026—here’s how it replaces First Time Abate and what that means if you file and pay on time.
• UK Tax Update 2026: Simplification, Modernisation & Fairness – Key Measures Explained — The UK’s ‘Tax Update 2026’ introduces many consultations, drafts, and proposals aiming to simplify and modernise tax systems. Here's an overview of policy changes to watch.
• UK’s Move to Residence-Based Regime for Non-UK Individuals: What Digital Nomads Should Know — From 6 April 2025, the UK replaced the domiciled/non-domiciled system with a residence-based Foreign Income & Gains regime. Here's what non-UK individuals and digital nomads need to understand.
• Navigating the U.S. Remittance Transfer Tax under the “One, Big, Beautiful Bill” — As of January 2026, a 1% remittance transfer tax applies in the U.S. for cash or money order transfers abroad. Here’s what senders and providers need to know to stay compliant.
• How Australia is Reducing Student Loan Burdens: 20% Cut to HELP and Other Training Debts — A recent announcement reduces HELP and other student loan debts by 20%, offering relief starting mid-2025; here’s what it means for borrowers and tax filings.
• Maximizing Work-Related Deductions: The 2026 Cents-per-Kilometre Rate — Australia’s car expense deduction rules just got an uplift—learn how to apply the new cents-per-kilometre rate and make sure you’re fully claiming eligible work travel.
• Navigating Australia’s Payday Super Reform: Employers’ Super Obligations From 1 July 2026 — Australia is shifting from quarterly superannuation payments to super paid each payday—this article breaks down what employers need to do now to stay compliant.
• Living Abroad? Key Digital Nomad Tax Rules in Canada You Need to Know—2026 Edition — For remote workers or frequent travelers, Canada’s home office expense changes and newcomer tax requirements could significantly affect your deductions and obligations—understanding residency status and method choice is now more critical than ever.
• Compliance Deep Dive: New Transfer Pricing Rules & Payroll Overhaul Canada 2026 — From tighter transfer pricing norms under section 247 to fresh payroll deduction tables effective July 1, 2026, Canadian firms must update internal systems to stay compliant under recent legislative shifts.
• How Canada’s Spring Economic Update 2026 Reshapes Tax Planning: From Fuel Tax to Home Buyers — Canada’s Spring Economic Update 2026 (via Bill C-30) introduces sweeping tax and cost-of-living measures—fuel tax suspensions, expanded labour mobility deductions, and homeownership aid—that mandate strategic tax planning at both individual and business levels.
• Understanding Trump Accounts Safe Harbor under the Working Families Tax Cuts — New IRS guidance can reduce gift-tax reporting burdens for families contributing to Trump Accounts—if specific requirements are met.
• CRAT Abuses Exposed: New IRS Rules for Charitable Remainder Annuity Trusts — The IRS is cracking down on loopholes in CRAT transactions, labeling certain arrangements as 'listed transactions' with new disclosure requirements and penalties.
• Automatic Exemption from Penalty: A Game-Changer for Tax Compliance — IRS’s new process means consistent penalty relief for those who’ve been good citizens—no more applying for First-Time Abate.
• Entity Setup: Choosing the Right Business Structure Post-Spring Economic Update 2026 — With various new tax incentives and deductions introduced, selecting the right business entity structure (sole proprietor, corporation, co-op, trust) has never mattered more. Here’s what to consider.
• Compliance Essentials for Freelancer Income and Platform Economy Reporting — As platform income becomes more common, Canadian freelancers need clarity on what and how to report—plus tips to avoid penalties. This guide walks you through essentials and pitfalls.