Research and insights

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

Page 160 of 350 · 6999 published records

• Understanding Safe Harbor for Gift Tax Reporting Under the Working Families Tax Cuts — Learn how the IRS’s new Revenue Procedure 2026-25 gives you breathing room when making contributions to Trump accounts without triggering gift tax obligations.
• Navigating the IRS’s New Tax Professional Management Office (TPMO) Merger — Discover how the new TPMO changes the game for tax professionals, merging key bodies under one umbrella and what that means for credentialing, compliance, and your day-to-day.
• Entity Setup Insights: Choosing a Structure with the New CGEB and Tax Rate Cuts in Mind — Small businesses or new entities need to reexamine entity structure in light of Canada’s new benefit scheme and the lowest personal income tax rate cut—this could affect whether a sole proprietorship, incorporation, or partnership is optimal.
• Compliance Checklist: Adjusting to the 2025-26 Personal Income Tax Rate Reductions — With Bill C-4 coming into force, lowest federal rates changed, affecting credits and deductions. Make sure your tax-withholding, payroll and planning reflect the new law.
• Smart Moves: How to Leverage the New Canada Groceries and Essentials Benefit for 2026 — Canada has introduced a revamped benefit scheme replacing the GST/HST credit, which offers both a one-time top-up and ongoing increases. Here's how you can plan effectively to maximize what you receive.
• Preparing for Tax Update 2026: Compliance Checklist for Small Businesses — With sweeping reforms coming under the Tax Update 2026, small businesses must get ahead of changes to VAT options, ISA reforms, Self Assessment payment schedules, and more. Use this checklist to stay compliant and avoid penalties.
• Summer VAT Relief: What ‘Great British Summer Savings’ Means for Families and Businesses — A temporary VAT cut from 20% to 5% for children’s meals and family attractions goes live 25 June 2026. This article breaks down who qualifies, how businesses can opt in, and the best ways to benefit before it ends.
• Navigating the Mandatory Foreign PE Exemption: Strategic Planning for UK Companies — With the UK making the foreign PE (Permanent Establishment) exemption mandatory from 2027 (oil & gas from September 2026), UK-resident businesses need to adjust tax structures to avoid losing loss reliefs and manage cash-flow impacts.
• Setting Up & Managing Trump Accounts for Children: Retirement Planning Under the OBBB — The One Big Beautiful Bill introduced ‘Trump Accounts’ for children born 2025-2028—this article explores what they are, how to open them, rules for contributions, and tax planning opportunities.
• Compliance Risks and Best Practices: Navigating the Remittance Transfer & Backup Withholding Rules — The remittance transfer tax and new backup withholding thresholds under the OBBB pose compliance pitfalls — this article explains obligations, common errors, and how entities can avoid penalties.
• Maximizing One Big Beautiful Bill Deductions: A Practical Guide for Gig Workers — Gig economy workers now have access to several new above-the-line deductions under the One Big Beautiful Bill—this article shows you how to identify, calculate, and claim them for 2025 & beyond.
• Digital Nomads & Foreign Income: What CRS and FATCA Updates Mean for You in Australia — Recent changes to CRS and FATCA reporting will affect how foreign income and overseas accounts are reported—vital reading if you split time between Australia and abroad.
• How ‘Payday Super’ Will Transform Superannuation Payments from July 2026 — Get ready for Payday Super—payments of super guarantee with each pay period and changes in reporting and systems that will affect employers and payroll providers.
• Navigating Australia’s New Minimum Tax Rate for Capital Gains from 1 July 2027 — Australia is introducing a **30% minimum tax rate on real capital gains** accruing after 1 July 2027—this article breaks down what this means, who’s affected, and how to plan ahead.
• Entity Setup Insights: How First-Time Homebuyers’ GST Relief Affects Holding Structures — For individuals planning entity formation or purchase structures, understanding the new GST relief for first-time home buyers under recent legislation can shape your approach.
• Navigating Compliance: Fuel Excise Tax Changes & Your Reporting Obligations — New temporary rate reductions on fuel and aviation fuel taxes demand attention—learn when relief applies, who qualifies, and how to report to stay compliant.
• Tax Planning with the New Canada Groceries and Essentials Benefit: Maximizing Relief — Explore how Canadians with low to modest incomes can plan ahead to take full advantage of the recent expansion of benefits under Bill C-19.
• Digital Nomad Life under the New FIG and SRT Rules: Moving, Working & Taxing Post-2025 — With the abolition of the remittance basis and new Foreign Income & Gains rules, this article walks digital nomads through how UK tax residence, treaty use, and tax timing work now.
• Preparing for Mandatory Payrolling of Benefits-in-Kind: What Employers Need to Know — From April 2027 UK employers must shift Most Benefits-in-Kind reporting into payroll software. Here’s a guide to prepare now and avoid penalties.
• How UK’s New VAT & Import Duty Reforms Level the Playing Field for Online vs High Street Retailers — Recent UK policy shifts aim to reform VAT, customs duties, and marketplace rules—making competition fairer between online sellers and high street businesses.