Research and insights

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

Page 174 of 351 · 7006 published records

• Spring Economic Update 2026: What Business Owners Need to Know — New measures in the Spring Economic Update will impact corporations—from excise relief to lowering CPP rates. Here’s how businesses can plan ahead.
• Digital Nomads in Canada: New Border Proof Requirements as of May 26 2026 — Remote workers entering Canada as visitors now face stricter documentation requirements. Here's what digital nomads must show at the border starting late May 2026.
• How the New Margin Tax Rate Cut Affects Everyday Canadians — Canada’s reduction in the lowest personal income tax rate delivers **immediate savings**—especially for lower and middle-income earners. Learn step-by-step how this change works and how you can benefit this tax year.
• Digital Nomad’s Guide to UK Self-Assessment & Making Tax Digital from April 2026 — With Making Tax Digital stepping in for many self-employed and landlord-taxpayers, here’s how digital nomads can stay compliant—and avoid penalties.
• Ecosystem Services Payments: Taxation Rules Landowners & Developers Must Know — Understand how payments for carbon credits, biodiversity net gain and other ecosystem services are taxed—income, capital, VAT, inheritance tax—and how to structure arrangements correctly.
• Navigating the UK’s Summer VAT Cut: What Families & Businesses Need Now — Discover how the temporary VAT cut for children’s meals and family attractions works, who qualifies, and how businesses can adapt systems and pricing to benefit.
• How Canada’s New Groceries & Essentials Benefit Reshapes Household Tax Relief — Canada has restructured its GST Credit into a broader benefit set to deliver bigger supports for low- and middle-income households beginning July 2026.
• Remittance Transfer Tax: What Senders & Providers Need to Know Now — A new 1% excise tax hits remittances sent via certain physical instruments abroad—understanding scope and compliance is vital for senders and remittance providers alike.
• Making the Most of the “No Tax on Tips” Rule Under the One, Big, Beautiful Bill — With final regulations now issued, workers who customarily receive tips can unlock tax relief by following clear rules and understanding definitions.
• Fund Fail-Fast: Upgrading to Fund Validation Service 2026 Submit — Super funds must switch to the upgraded ATO FVS 2026 Submit service by 1 July 2026—or miss out. Understanding what that means, how to test, and how the timeline plays out is essential.
• Updating Payroll Withholding: New PAYG Tables & Personal Tax Cuts From 1 July 2026 — Personal income tax rate cuts and adjusted thresholds are baked into Australia’s PAYG withholding tables effective 1 July 2026—impacting payroll calculations, loan repayments, and take-home pay.
• Navigating Payday Super: What Employers Must Do from 1 July 2026 — Australia’s super guarantee system shifts dramatically from quarterly to per-pay super payments. This change redefines qualifying earnings and reporting obligations—for both employees and certain contractors.
• Entity Setup & Trust Structures under the New T3 Reporting Rules: Bare Trusts, Beneficial Ownership, and FMV Thresholds — New trust reporting rules under Bill C-15 introduce exemptions and thresholds for bare trusts and trusts with small asset values. Entrepreneurs and advisors must recalibrate strategy in entity setup and ownership disclosure.
• Transfer Pricing Overhaul under Bill C-15: What Corporates Need to Know for Cross-Border Deals — Canada’s legislative overhaul of section 247 introduces sweeping changes to transfer pricing rules—this guide unpacks the “single operative adjustment rule,” documentation shifts, and how to audit-proof your international related-party transactions.
• Maximizing the Canada Groceries and Essentials Benefit: Planning Tips for Low-Income Families — Learn how the transition from the GST/HST credit to the Canada Groceries and Essentials Benefit affects you—and how to use the one-time top-up and upcoming changes to plan and reduce tax-related financial stress.
• How Mandatory Certification for Recycled Content Could Impact Businesses under UK’s Plastic Packaging Tax — A proposal to require mandatory certification for mechanically recycled plastic content in packaging may affect manufacturers & importers. Learn what’s changing and how to prepare.
• Utilising Ecosystem Services Payments: Tax Planning for UK Landowners and Developers — New HMRC guidance clarifies how payments for biodiversity, carbon, and nutrient credits are taxed — ideal for landowners or developers seeking efficient planning strategies.
• Mastering MTD ITSA: Tax Compliance for Sole Traders & Landlords From 6 April 2026 — From 6 April 2026, new digital obligations under Making Tax Digital for Income Tax Self Assessment (MTD ITSA) apply if your combined income from property and self-employment exceeds £50,000. Find out what you need to do, when, and how to stay compliant.
• Protecting Your Identity and Preventing Tax Fraud: IRS Strengthens Security Summit Partner Workstreams — The IRS expands its public-private partnership to tackle identity theft and fraud. Learn what you need to do now to ensure your personal and financial data stays secure.
• Entity Planning Under the One, Big, Beautiful Bill: First-Year Depreciation Goes 100% — Businesses now enjoy permanent, full first-year depreciation on qualifying property—learn how to capitalize on this under the new depreciation regime.