Research and insights

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

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• What the New Approved Mileage Allowance Payment Increase Means for Remote and Traveling Workers — The AMAP rate has risen sharply for the first 15 years—understanding eligibility, tax relief, and how this helps you or your business recover costs when using a vehicle for work.
• How Soaring Energy Levies Affect UK Businesses & What You Can Do — The UK’s Electricity Generator Levy is rising to 55% from 1 July 2026—here’s how this impacts business costs, investment decisions, and actionable strategies to respond.
• WFTC Deductions for Tips, Overtime & Car Loan Interest: How to Prepare for Filing 2025 — Working Families Tax Cuts introduce new deductions for qualified tips, overtime, and car loan interest. Here’s what records to have, how to file, and avoid surprises.
• Trump Accounts Safe Harbor Under New Working Families Tax Cuts: What Donors Need to Know — Recent IRS guidance creates safe harbor rules for contributions to Trump accounts under the Working Families Tax Cuts — here's who qualifies and how to use the new rules.
• Mastering the Automatic Exemption from Penalty (AEP): What Eligibility Looks Like — AEP replaces First Time Abate, offering automatic penalty relief for compliant taxpayers. Here’s who qualifies, when it starts, and how to ensure you benefit.
• Digital Nomad & Entity Setup: U.S. Remittance Transfer Tax Under the One, Big, Beautiful Bill — How the new 1% remittance transfer tax under the U.S. remittance legislation could affect digital nomads and small entities internationally sending money home.
• Compliance Insights: Payday Super Reforms in Australia & What Employers Need to Know — Australia’s new “Payday Super” reforms will change when employers must make superannuation contributions—potentially triggering tax charges if missed.
• Tax Planning: How to Leverage the U.S. Automatic Exemption from Penalty (AEP) — The IRS is replacing First Time Abate with an automatic penalty relief system for taxpayers with good compliance history. Here's how to benefit.
• Setting Up the Right Entity: Comparing Sole Trader, Company & Trust in the New Super Era — Choosing between a sole trader, company, or trust structure has fresh implications under Payday Super and recent tax cuts—this guide helps business founders decide smartly.
• Tax Planning Strategies for Digital Nomads in Australia: Residency, Income & Super — Australia’s new super reforms and thresholds offer both opportunities and pitfalls for digital nomads—understanding residency, foreign income, and super obligations is essential.
• Navigating Payday Super From 1 July 2026: What Employers Must Know — With the arrival of Payday Super in Australia, employers will move from quarterly to per-paycheck super payments—with major changes in qualifying earnings, reporting, and compliance obligations.
• Global Minimum Tax Act Explained: What Multinational Enterprises in Canada Must Prepare For — The Global Minimum Tax Act is in force — here’s what qualifies an MNE, what returns they must file, and how to calculate the top-up tax under Pillar Two starting now.
• How the New Payroll Deductions Tables Will Change Paychecks as of July 1, 2026 — Starting July 1, 2026, new payroll deduction tables are in effect — here’s how they’ll affect withholding, benefits, and take-home pay for Canadian employees and employers.
• Navigating the Common Reporting Standard: What Canadian Financial Institutions Need to Know for 2027 — New guidance clarifies reporting obligations under Part XIX of the Income Tax Act — here’s how financial institutions must prepare, including when and what information needs to be reported as of January 1, 2027.
• Electricity Generator Levy & Vehicle Excise Duty: Balancing Revenue, Fairness, and Practical Impact — Major new tax measures from the Taxation (Energy and Vehicles) Bill will hit electricity generators and heavy goods vehicle owners—and increase reliefs for business travel. Learn what’s coming, when, and how to prepare.
• Reverse Hybrids and US LLCs: How UK Tax Consultation Could Spare You From Extreme Double Taxation — UK-resident individuals with holdings in US LLCs or other ‘reverse hybrid’ entities face tax mismatches that could push effective rates above 75%. Discover the proposed reforms and how to get involved.
• How the Increase in Approved Mileage Allowance Payments Affects Self-Employed and Employees — From 6 April 2026, Approved Mileage Allowance Payments (AMAPs) for cars and vans rose sharply—learn exactly who benefits, how to apply the new 55p rate, and how to use it to reduce your tax bill.
• Gift Tax Safe Harbor for Trump Accounts: What Families Need to Know — New safe harbor under Revenue Procedure 2026-25 gives donors clarity on gift tax reporting for contributions to Trump Accounts under the Working Families Tax Cuts Act.
• IRS Restructures Its Tax Professional Oversight with New TPMO — The IRS merges its Return Preparer Office and Office of Professional Responsibility into a new Tax Professional Management Office (TPMO), streamlining oversight and improving efficiency for preparers.
• Automatic Penalty Relief: A Game-Changer for Eligible Taxpayers — The IRS introduces the Automatic Exemption from Penalty (AEP) to replace First Time Abate, offering relief automatically for qualifying filers without needing to request it explicitly.