Research and insights

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

Page 155 of 350 · 6999 published records

• What Digital Nomads Should Know About the 2026 ‘No Tax on Tips’ and Other OBBBA Provisions — US digital nomads working abroad or remotely may now benefit from tip deductions, overtime, and remote-friendly tax changes under the One, Big, Beautiful Bill Act.
• How the IRS TPMO Reshapes the Role of Tax Professionals — A new IRS office merges the Return Preparer Office and the Office of Professional Responsibility to streamline oversight and operations for credentialed and uncredentialed tax professionals.
• How to Leverage Interest Rate Changes for Canadian Tax-Payment Timing — CRA’s prescribed interest rates for Q3 2026 change key rates for overdue taxes, refunds, and shareholder loans—knowing them helps with planning payments and tax debt management.
• What You Need to Know: Canada Groceries and Essentials Benefit & Filing for Benefits — The CGEB is replacing the GST/HST credit in July 2026—learn who qualifies, how to file, and ensure you don’t miss out on increased payments and a June top-up.
• How to Maximize Savings Under Canada’s Middle-Class Tax Cut & Non-Refundable Credit Changes — With the lowest marginal federal rate now 14% and non-refundable credits tied to it, most Canadians can expect savings—but there are important exceptions where the new Top-Up credit ensures fairness.
• Tax-Exempt Orgs and Executive Pay: New Regulations in the Pipeline for Section 4960 — Section 4960 excise tax rules are evolving; see upcoming proposed regulations that expand who’s a covered employee and gain clarity on compliance exceptions.
• How the New Tax Professional Management Office Affects Compliance & Service for Tax Practitioners — A recent reorganization at the IRS brings RPO and OPR under one roof—this article explains what that means for tax professionals in terms of compliance, responsibilities, and workflow.
• Navigating Safe Harbors: Gift Tax and Trump Accounts under the Working Families Tax Cuts — New guidance offers taxpayers relief from gift tax reporting when contributing to Trump Accounts—learn eligibility, filing steps, and how this safe harbor works.
• Case Study: Impact of Bill C-4 for a Two-Income Household — Exploring how the affordability measures, tax rate change, and CGEB top-up affect a middle-class two-income family with children.
• Understanding the New Canada Groceries and Essentials Benefit (CGEB) for Low-Income Canadians — The GST/HST credit is being replaced by the CGEB starting July 2026 — here’s what it means for eligibility, payments, and how to make sure you don’t miss out.
• How to Optimize Tax Planning with Canada’s New Marginal Rate Structure — With the lowest federal tax rate dropping to 14% in 2026, individuals and small businesses need to rethink tax planning strategies to capture savings and avoid surprises.
• Decoding UK Tax for Remote Work: What Digital Nomads and International Freelancers Should Know — If you’re a remote worker or freelance consultant operating across borders, upcoming UK tax reforms around ‘reverse-hybrids’, double taxation, and residency rules could meaningfully affect your financial planning.
• Compliance Overhaul: What UK Businesses Need to Know for CT Computations & International Reporting — From 1 January 2027, new mandatory reporting rules (ICTR) and stricter CT computation standards are being rolled out—if your accounting practices aren’t aligned, you may be hit with penalties.
• How ‘Simplification, Modernisation & Fairness’ Is Rewriting UK Tax Rules in 2026 — A landmark HMRC policy update introduces major changes—ranging from research & development credits to dividends, PAYE Settlement Agreements, and international tax fairness—that reshape both business and individual tax landscapes.
• Case Study: Digital Nomad’s US Tax Path Under New OBBB Rules — For US citizens abroad or remote workers, key updates under OBBB—like foreign income exclusion and tip deductions—create fresh strategies. Case study shows how to apply them.
• Navigating Nonprofit Executive Compensation Rules: Compliance After OBBB — If you oversee or work for a tax-exempt organization, recent shifts in how “covered employee” is defined under OBBB mean **anyone earning over $1 million** might face new excise taxes for excess pay or parachute deals.
• Strategic Tax Planning Under the ‘One, Big, Beautiful Bill’: Depreciation & Remittance Rules — Big law, big impact: If you acquired business property or send remittances overseas, recent OBBB clarifications on **100% first‐year depreciation** and the **remittance transfer tax** demand action now.
• Canada’s New Groceries & Essentials Benefit: A Game-Changer for Low-Income Individuals — The Groceries and Essentials Benefit replaces the GST/HST credit starting July 2026—this guide outlines eligibility, payment timing, and how individuals can ensure they don’t miss out.
• UK VAT Cuts on Kids’ Meals & Days Out: How These Changes Affect Families and Businesses — From June 25, 2026, the UK government reduced VAT on eligible children’s meals and certain leisure activities—this article explains who qualifies, how businesses can comply, and what families will benefit.
• Planning Around the U.S. Remittance Transfer Tax: What Businesses Must Know in 2026 — A newly enacted 1 % remittance transfer tax under U.S. federal law is affecting transfers via cash or physical instruments—this article breaks down what businesses must do to stay compliant.