Research and insights

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

Page 170 of 351 · 7006 published records

• Mastering UK’s ‘Making Tax Digital’ Roll-out: What Sole Traders & Landlords Must Know — From April 2026 the UK is overhauling how sole traders and landlords report their income—this article breaks down what’s changed, what deadlines matter, and how to stay compliant without stress.
• Strengthening Defenses: IRS’ New Fraud Framework After Identity Theft Surge — In response to rising identity theft and payroll data breaches, the IRS and partners introduce a new Security Summit framework focused on fraud prevention at every stage of the tax filing process.
• Navigating Compliance: Excess Compensation Rules for Tax-Exempt Organizations under Section 4960 — Under the OBBB, tax-exempt organizations now face broader rules on executive pay; this article helps them understand, comply, and avoid surprises under Section 4960.
• Maximizing Your Wealth Under the One, Big, Beautiful Bill: Trump Accounts and Senior Deductions — A deep dive into two major new tax-advantaged opportunities under OBBB—Trump Accounts for children and enhanced deductions for seniors—and how to put them to work for your family.
• IRS Relief for Disaster-Impacted Taxpayers in Southeast Georgia: Extension & Filing Tips — The IRS has postponed many tax deadlines to **August 20, 2026**, for individuals and businesses in parts of Southeast Georgia struck by wildfires and storms: vital relief and compliance action steps for those affected.
• Canada’s Middle-Class Tax Cut & Top-Up Credit: How They Affect Your Income and Credits — Canada has reduced its first federal tax rate to **14%** for 2026 and introduced a Top-Up Credit for non-refundable tax credits over that threshold—vital for individuals and professionals globally advising Canadians.
• HMRC’s New Mandatory Registration for Paid Tax Advisers: What Global Practitioners Need to Know — A sweeping UK reform requires any paid adviser who interacts with HMRC on behalf of a client to register under the Modernising and Mandating Tax Adviser Registration (MMTAR) scheme starting from May 18, 2026—key reading for advisers operating internationally.
• Structuring Trust Entities Post-TFN Requirements & Interest-Deduction Changes — From 1 July 2025, changes around deductibility of interest on tax debts, plus soon-to-be mandatory TFN reporting for closely held trusts, require entity setup redesigns for many Australians.
• Digital Nomads & Global Minimum Tax Rules: What Multinational Entities Need to Know in Australia — Australia’s new Global and Domestic Minimum Tax under Pillar Two brings significant obligations for digital nomads or remote workers who fall within multinational structures—understand thresholds, reporting, and how to plan.
• How Australia’s Payday Super Reform Impacts Employer Compliance Starting 1 July 2026 — With the SBSCH closing and Payday Super rolling out from 1 July 2026, employers face new obligations on how and when to pay superannuation—this article helps you prepare with a compliance checklist and real-world examples.
• Making Home Buyers’ Plan & Employee Ownership Trust Exemptions Permanent: What Individuals Should Know — Significant changes from the 2026 Spring Economic Update grant permanence to two key tax-assisted structures: home-buyers accessing RRSP funds and business owners transitioning to worker-co-op or trust models.
• Enhanced Oil Recovery Joins the CCUS Credit: What That Means for Clean Economy Investors — Canada is expanding eligibility under its Carbon Capture, Utilization & Storage tax regime by recognizing Enhanced Oil Recovery—read what qualifies, timing, and game-changing opportunities.
• How Workers and Tradespeople Can Leverage the New Labour Mobility Deduction in 2026 — The Spring Economic Update 2026 nearly triples deductions for tradespeople who relocate temporarily—learn who qualifies, what costs you can deduct, and how to plan to maximize savings.
• Navigating Plastic Packaging Tax: What Proposed Certification Might Mean for Manufacturers — A recent HMRC consultation seeks to introduce mandatory certification for mechanically recycled plastic packaging—here’s what that could mean for compliance, costs, and operations.
• Making Sense of Fuel Duty Cuts & Road Tax Reliefs for Drivers and Fleets — Recent UK government announcements extend fuel duty cuts and deliver road tax reliefs—here’s what drivers, hauliers, and businesses need to know now.
• How VAT Cuts This Summer Can Help You Plan Better for Family Activities — The UK’s new VAT reliefs during summer 2026 can reduce costs for family outings—if you know how they apply to your business and household.
• Depreciation Reboot: Taking Advantage of the 100% First-Year Deduction Under the OBBB — The One, Big, Beautiful Bill introduced a permanent 100% first-year depreciation deduction for qualifying property—learn how to identify eligible assets and optimize elections.
• Navigating the IRS Settlement Opportunity for Conservation Easement Disputes — A new offer initiative gives eligible taxpayers a chance to settle past conservation easement disputes with more favorable terms—but you’ll need to know if you qualify and act fast.
• Retroactively Leveraging Research Expenses: What Small Businesses Must Do by July 6, 2026 — New changes to research & experimental (R&E) expense rules under the One, Big, Beautiful Bill allow many small businesses to make retroactive elections—don’t miss the July deadline.
• New Standards for Tax Advisers in the UK: Registration Requirement — Starting from 18 May 2026, UK tax advisers interacting with HMRC on behalf of clients must register under the new Modernising and Mandating Tax Adviser Registration regime to maintain eligibility and avoid penalties.