Research and insights

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

Page 173 of 351 · 7006 published records

• Digital Nomads and OBBBA: How the One Big Beautiful Bill Impacts U.S. Expats & Remote Workers — New U.S. tax law under OBBBA brings deductions and requirements that affect digital nomads, especially regarding foreign earned exclusions, tips, and reporting obligations.
• Compliance Changes Under OBBBA: What Businesses Must Do for Forms 1099, 1099-KB, & Backup Withholding — New threshold changes and information-reporting rules under the One, Big, Beautiful Bill mean many payors must understand when to issue 1099s or apply backup withholding for third-party payments.
• Planning Around the New Remittance Transfer Tax: What Senders & Providers Need to Know — A 1% excise tax on remittances using cash or similar physical instruments is now in force from January 1, 2026—senders and remittance providers must adapt their practices to stay compliant.
• Australia’s Mid-Year PAYG Tax Table Updates: What Payroll and Small Businesses Must Do — Starting 1 July 2026, Australia changes withholding rates and thresholds—this article guides businesses and payroll departments through how to prepare and stay compliant.
• Section 892 Changes: What Sovereign Investors Need to Know — New proposed regulations under Section 892 bring transitional relief and grandfathering protection for foreign governments. Here’s how to stay compliant.
• Navigating the IRS’s New Time-Limited Settlement for Conservation Easement Disputes — A fresh opportunity is available for taxpayers caught in conservation easement or historic preservation deductions disputes—this article guides you through the terms, thresholds, and decisions to make.
• Digital Nomad Tax Realities in Canada: What Remote Workers Should Know — If you live part-time in Canada or earn Canadian income remotely, these tax rules will affect your residency status, foreign income reporting, and eligible deductions.
• Key Compliance Changes for Small Businesses in Canada (2026) — Recent tax compliance updates you need to know—ranging from reduced tax rates to new filing obligations—for small and medium enterprises.
• Navigating Canada’s Employee Ownership Trust Tax Exemption — How the permanent Employee Ownership Trust (EOT) exemption can benefit your business structure and provide tax advantages for owners and employees alike.
• Fuel Duty Freeze & Motoring Tax Reliefs: Cost-of-Living Tax Planning Tips — With fuel duty cuts extended and mileage reliefs boosted, individuals and businesses can plan now to reduce motoring tax burdens—this guide shows how.
• Mandatory Foreign Permanent Establishment Exemption: What UK Companies Need to Know — From September 2026 or January 2027, UK-resident companies must use the foreign PE exemption—this article breaks down the timeline, transitional rules, and compliance moves.
• Navigating the New Advance Tax Certainty Service: Big Projects, Big Benefits — Aimed at major investment projects, HMRC’s new Advance Tax Certainty Service introduces binding clearances—learn who qualifies, how to apply, and how to use this tool to reduce risk.
• Protect Yourself: The New IRS-Industry Partnership Against Tax Identity Fraud — A revamped IRS Security Summit now includes five work groups aimed at safeguarding taxpayer data and preventing fraud—here’s how taxpayers and pros should stay ahead.
• Managing Excessive Executive Pay Risks for U.S. Nonprofits Under the One, Big, Beautiful Bill — OBBBA broadens excise tax on executive compensation, potentially changing how nonprofits handle pay, parachute deals, and exemptions—this article helps you prepare before the proposed regulations land.
• How Foreign Governments Are Navigating IRS Section 892 Proposed Rule Changes — Recent IRS guidance under Section 892 introduces transitional relief and grandfathering rules for foreign governments investing in U.S. debt—here’s what sovereign investors need to know now.
• How U.S. Businesses Should Prepare for the New Remittance Transfer Tax — A new excise tax on U.S. remittance transfers takes effect from January 1, 2026—know how it works, who is liable, and how to comply under the proposed regulations.
• Mandatory Registration for UK Tax Advisers: Compliance Changes Coming in 2026 — From May 2026 through early 2027, the UK is instituting a phased mandatory registration regime for paid tax advisers—these rules change how you must interact with HMRC and provide advice.
• Planning for U.S. Conservation Easement Settlement Options: What Investors Need to Know — A new IRS initiative offers eligible taxpayers a chance to settle longstanding conservation easement and historic preservation easement disputes—now’s the time to evaluate whether to accept favorable terms or continue litigation.
• Staying Compliant With PAYG Withholding Updates for 2026-27 — Employer obligations are changing: new tax tables and schedules for PAYG withholding kick in from 1 July 2026—avoid costly errors by updating systems now.
• How Australia’s 2026 Budget Reforms Change Tax Planning for Property Investors — Key reforms to negative gearing and capital gains tax mean property investors must adjust strategies now—here’s how to adapt before the new laws kick in.