Research and insights

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

Page 154 of 350 · 6999 published records

• Tax Planning Strategies in Australia After the 2026 Budget: What Individuals Should Do Now — New tax policy changes—like replacing the 50% CGT discount and introducing the Working Australians Tax Offset—open planning windows for individuals to act ahead of their effective dates.
• Global Tax Residency & Income Sourcing: Digital Nomad Considerations in Canada — Navigating tax residency, foreign income, and deductions if you're living and working partly abroad, or moving often into Canada.
• How the Middle-Class Tax Cut Affects Non-Refundable Credits: Planning Tips for 2026 — The lowest federal tax rate drop also lowers many credit values—learn who wins, who loses, and how to plan accordingly.
• Maximizing Your Savings with the Canada Groceries and Essentials Benefit — How low- and modest-income Canadians can take full advantage of the newly renamed CGEB, its one-time top-up, and the rate increases ahead.
• Structuring Entities in the UK: Modernising Distributions and Overseas Hybrid Rules — UK plans to reform distributions to non-corporate shareholders and update hybrid entity rules—essential knowledge for businesses setting up entities now.
• Planning for More Timely Payments: What UK Self Assessment Taxpayers Should Know — A UK consultation proposes requiring more in-year payments and changing Payments on Account for Self Assessment—critical for planning cash flow and avoiding surprises.
• How UK Digital Nomads Can Navigate New Overseas Entity Tax Proposals — UK’s June 2026 consultation proposes to remove double taxation on overseas entities including US LLCs—here’s what digital nomads need to know and do.
• Case Study: Navigating the Remittance Transfer Tax for Digital Nomads and Migrant Families — A deep dive into how the 1% remittance transfer tax impacts digital nomads and diasporas, and strategies to reduce costs and compliance burdens.
• Tax Planning Moves for Individuals Under the OBBBA’s Tip and Overtime Provisions — Recent rules eliminate federal income tax on tips and impose significant changes; here’s how individuals can plan smart, claim benefits, and avoid missteps.
• How the New Definition of “Covered Employee” under the OBBBA Affects Tax-Exempt Organization Execs — Nonprofits must adapt—under the One, Big, Beautiful Bill, “covered employee” now applies broadly, altering excise tax exposure for executives and former execs alike.
• 2026 VAT Cuts in Great British Summer Savings – What Businesses Need to Know — The UK’s temporary shift from 20% to 5% VAT on children’s meals and ‘days out’ is now active. Understanding criteria, compliance, and how to benefit should be priority for hospitality and retail sectors.
• Tax Mobility Tips for Digital Nomads Amid Global Tariff and Import Reforms — Recent UK and Canadian reforms around low-value imports, online marketplaces, and steel tariffs affect nomads in practical ways—this guide helps you navigate them.
• How UK’s MMTAR Registration Will Transform Tax Advisory Services — The UK’s new MMTAR rules mandate registration for paid tax advisers interacting with HMRC. Here’s what that means, how to comply, and how it impacts overseas and digital advisers.
• Corporate Structure Decisions Before Bill C-30 Changes: Permanent Capital Gains Exemption & Employee Ownership Trusts — Under newly adopted Bill C-30, gains from selling a business to an employee trust or cooperative can escape capital gains taxes—this article shows when that makes sense and how to use it properly.
• Moving for Work? Smarter Use of Mobility Deduction and Residency Rules to Maximize Savings — Recent changes to Canada’s mobility deduction make it easier for workers who travel or relocate for their job to save—this article explains how Canada’s law helps nomadic and commuting workers and what qualifies under the new rules.
• How First-Time Home Buyers Can Save GST/HST on New Homes in Canada Today — Starting in 2026, first-time home buyers in Canada may no longer pay GST on many new homes under $1 million—this change can mean huge savings; here’s what qualifies and how to plan.
• High Street & E-Commerce: VAT and Customs Overhaul for Online Sellers — Scrapping low-value import duty relief, changes in VAT on land and strengthening VAT collection for online trades mean businesses must adapt fast to avoid unexpected costs.
• Tax-Wise Moves for Digital Nomads in UK: Residency & Overseas Remittance Rules — Understand how to navigate UK tax residency tests, the remittance basis for overseas income, and structuring work-abroad contracts to reduce UK tax exposure.
• Navigating Making Tax Digital: A Guide for Sole Traders & Landlords — How the April-2026 rollout of MTD for Income Tax fundamentally changes record-keeping, tax reporting, and software needs for those with rental income or self-employment earnings above £50,000.
• Planning Your Entity After OBBBA: FATCA, Foreign Income & Trump-Accounts — The One, Big, Beautiful Bill Act reshapes foreign income deductions, imposes new reporting requirements—especially around Trump Accounts and foreign-derived income caps.