Research and insights

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

Page 171 of 351 · 7006 published records

• VAT Summer Break: UK Temporary Cuts for Families and Visitor Attractions — UK businesses serving families should prepare for a temporary VAT cut in summer 2026—new rules start 25 June, aiming to lower costs on children's meals, tickets, and attraction entries.
• Navigating New R&E Expense Rules for Small Businesses in the U.S. — Small businesses must act fast—recent U.S. law changes affect how research & experimental (R&E) expenses are deducted and may require amended returns before upcoming deadlines.
• Simplifying Tax Time: Instant Deduction & Tax Cuts for Workers in Budget 2026-27 — New measures make claiming work-related deductions easier and reduce tax-brackets for over 13 million workers—know how to act now.
• Navigating Negative Gearing: What Property Investors Need to Know by Mid-2027 — Negative gearing is being limited to new builds from July 2027—find out how investors with existing properties or contracts can plan ahead.
• How Australia’s 2026-27 Changes to Capital Gains Tax Will Affect Investors — From July 2027 the 50% CGT discount will be replaced for most taxpayers—learn how cost-base indexation and a 30% minimum tax will reshape investment decisions.
• Case Study: How Small Breweries Gain from Canada’s Extended Excise Duty Relief to Scale Up — With Canada extending excise duty relief, small brewers can lower costs and compete. This case study walks through practical steps and financial impact for brewing businesses under the new rules.
• Navigating Canada’s New Groceries & Essentials Benefit: What You Need to File Now — Canada is replacing the GST/HST credit with the new Groceries and Essentials Benefit (CGEB). Here’s a guide to ensure you receive the top-ups and avoid delays.
• Maximizing Tax Savings Under Canada’s Lower First Income Tax Rate — With the first marginal federal income tax rate dropping to **14% in 2026**, many non-refundable tax credits also decrease in value. Here's how to plan to keep more of what you earn when credits lose their punch.
• Entity Setup: Unlocking Boosted Reliefs for Startups with EMI, EIS & VCT Changes — The UK’s recently expanded tax reliefs for high-growth businesses—including wider eligibility and increased investment caps—give founders, employees, and investors powerful tools—if they act smartly.
• Tax Adviser Accountability Tightens: What You Need to Know About MMTAR — Starting May 2026, UK tax advisers face new registration mandates under the Modernising and Mandating Tax Adviser Registration (MMTAR) regime—raising standards, reducing risk, and affecting overseas advisers too.
• How Making Tax Digital Is Reshaping Compliance for Sole Traders and Landlords — The UK’s rollout of Making Tax Digital (MTD) for Income Tax introduces quarterly updates, new penalty regimes, and thresholds tied to income levels—transforming how sole traders and landlords approach tax compliance.
• What Digital Nomads Should Know About Canada’s Temporary Fuel Tax Suspension & Benefits Roll-out — Canada’s 2026 tax-related affordability measures, including fuel tax suspension and new benefit changes, have specific implications for remote workers and short-term settlers.
• Navigating HMRC’s New Registration & Compliance Duties for Tax Advisers in the UK — UK tax advisers now face mandatory online registration and new compliance regimes—here’s how to prepare.
• Mastering U.S. Individual Tax Deductions Under the “One, Big, Beautiful Bill” — Explore the game-changing individual tax deductions introduced by the U.S. One, Big, Beautiful Bill, with detailed guidance and strategies to optimize tax benefits for 2026-2028.
• Digital Nomads in Australia: How Upcoming Tax Reforms Affect Remote Workers & Mobile Professionals — With Australia changing its tax for discount, trusts, and foreign investors, what do digital nomads need to know? Here’s how to stay compliant, optimise tax, and avoid surprises.
• Compliance Essentials: Meeting PAYG, Trust Tax, and Foreign Investment Changes from 2026-2028 — Australia’s tax compliance framework is tightening. This article helps business owners, trusts, and foreign investors anticipate key regulatory and lodgment changes for upcoming years.
• Tax Planning in Australia: Navigating the New CGT Discount Reforms from July 2027 — Australia’s Budget 2026–27 introduces sweeping changes to how capital gains are taxed—this article shows you how to prepare, with examples and strategies to adapt.
• Managing Digital Services Tax Repeal: Implications for Online, Ad-Based & Platform Businesses — After Canada repealed the Digital Services Tax Act and will refund past payments, here’s what online platforms and foreign-based digital businesses must know.
• Clean Technology Manufacturing ITC: What Canadian Businesses Need to Know — New refundable tax credits are now in law for clean technology, including clean manufacturing and critical mineral processing—here’s how to capitalize.
• Maximizing Canadian Non-Refundable Tax Credits After the 2025-26 Middle-Class Tax Cut — How the recent reduction of Canada’s lowest federal personal income tax rate impacts non-refundable tax credits — and what you can do to ensure you aren’t disadvantaged.