Research and insights

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

Page 165 of 350 · 6999 published records

• Maximizing Savings with Canada’s Lowest Marginal Rate Reduction — Canada’s lowest federal personal income tax rate dropped from 15 % to 14 % starting in 2026—learn what this means for non-refundable credits, typical filers, and high-impact strategies to benefit.
• How UK VAT Cuts Under the “Great British Summer Savings” Benefit Families & Sole Traders — A temporary VAT holiday on family leisure and children’s meals gives breathing room to households and business owners alike during summer 2026.
• Mandatory Tax Adviser Registration: What Firms and Digital Nomads Should Know — From 18 May 2026, any paid adviser representing clients to HMRC must register under the new rules—a change that impacts firms, contractors and overseas advisers alike.
• Planning for Foreign Permanent Establishment (PE) Tax Rules in the UK from January 2027 — Businesses with operations abroad need to prepare now for the mandatory foreign PE exemption which changes how profits and losses from foreign branches will be taxed.
• Compliance Guide: Information Reporting Thresholds Raised & Identifying Income under OBBB — New changes to Form 1099/withholding thresholds and the rules on wagering income and tip-based earnings: what every business and taxpayer must know.
• Entity Setup Strategy: Leveraging Qualified Opportunity Zones Post-OBBB — How businesses, real estate investors, and funds can structure setup to take advantage of the expanded and permanent Qualified Opportunity Zones under recent US law.
• Case Study: Remittance Transfer Tax – What Digital Nomads Need to Know — How the new 1% remittance transfer tax under the One, Big, Beautiful Bill affects international money movers, particularly digital nomads funding dependents abroad or sending cash-based remittances.
• Living and Working Remotely: U.S. and Canadian Tax Issues for Digital Nomads — More people are working across borders—and the tax system hasn’t always kept up. Here’s a comparison of what U.S. citizens and Canadian residents need to know about where and how your income, deductions, and reporting obligations matter.
• Staying Compliant: UK’s New Rules for Tax Advisers and What They Mean for Clients — From May 2026, UK tax advisers must adhere to new registration requirements under HMRC’s MMTAR reforms—standards that will affect both advisers and the clients relying on them.
• How to Optimize Your U.S. Taxes Under the "One, Big, Beautiful Bill" — The new One, Big, Beautiful Bill (OBBB) introduces sweeping changes—early rate cuts, larger deductions for seniors, and new treatment of charitable donations. Here’s how individuals can plan accordingly and maximize benefits.
• Remote Work & Tax Residency in 2026: What Digital Nomads Must Know in Australia — If you're working remotely either **from abroad** or for an overseas employer, your tax residency status under Australian law determines what you owe. These rules are changing too.
• Navigating PAYG, Instant Deductions & Tax Offsets: What 2026 Means for Employees — 2026-27 isn’t just about large structural reforms—it includes immediate relief for workers via tax rate cuts, a simple $1,000 deduction, and a new tax offset that cushions living costs.
• How the 2026 Tax Reforms in Australia Affect Your Investment Property Strategies — The Budget 2026–27 introduces sweeping changes to negative gearing and the capital gains tax (CGT) discount—timing and property type matter now more than ever.
• Fuel Price Relief & Airline Sector Support: Saving on Travel as Fuel Taxes Drop — Canada temporarily removed federal fuel excise taxes and launched a $150M loan facility for airlines amid global fuel price volatility—what travellers and airlines should know to make the most of this short-term support.
• Navigating the Canada Strong Groceries & Essentials Benefit: What You Need to Know — Starting July 3, 2026, more than 12 million Canadians will get higher quarterly payments via a revamped benefit designed to ease rising food and essentials costs—here’s how to qualify and estimate your payout.
• How the Middle-Class Tax Cut Impacts Your Wallet: Federal Personal Income Tax Rate Slashed — Canada reduced the lowest federal personal income tax rate from 15 % to 14 % effective July 1, 2025, delivering savings of up to $420 per person or $840 for two-income families in 2026. Here's how it works in real life and what you can do today.
• Planning Ahead: Tax-Efficient Strategies Under New Asset Income Rates — With tax rates rising for dividends, savings, and now property income, UK taxpayers with investment or rental income face new challenges—and opportunities.
• How the New Adviser Registration Rules Affect UK Tax Professionals — From April 2026, tax advisers who work with HMRC will face new rules requiring mandatory registration and minimum standards to protect clients and enforce quality.
• MTD for Income Tax: Practical Steps for UK Sole Traders & Landlords — If you’re a sole trader or landlord in the UK, new digital obligations from April 2026 will transform how you record income, update expenses, and report to HMRC.
• Digital Nomad Tax Guide: Navigating Foreign Income and U.S. Tax Obligations in 2026 — For remote workers and travelers earning income abroad, key changes—like increases in the foreign income exclusion and changes to deductions—reshape tax responsibilities and opportunities in 2026.