Research and insights

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

Page 176 of 351 · 7006 published records

• Division 296 Tax: What High-Balance Super Members Need to Know from July 2026 — From 1 July 2026, individuals with more than $3 million in super balances face a new tiered additional tax on earnings above thresholds – here's how it works and strategies to consider.
• How Payroll Teams Should Prepare for Payday Super from 1 July 2026 — A major shift in how superannuation is paid and reported begins on 1 July 2026 – here’s what every employer needs to know to stay compliant with Australia’s new Payroll and Super reforms.
• Digital Nomad Tax Insight: Canada Groceries & Essentials Benefit Overhaul — Starting July 2026, Canada replaces the GST/HST credit with a boosted Canada Groceries and Essentials Benefit—critical for nomads with Canadian income or residency.
• Compliance Update: Easier Access to Disability Tax Credit — New rules will broaden eligibility and simplify how individuals apply for Canada’s Disability Tax Credit as announced in the Spring Economic Update 2026.
• Tax Planning Event: Using the Employee Ownership Trust Exemption to Succession Plan — Starting in 2026, the Employee Ownership Trust capital gains exemption becomes permanent, offering an appealing tool for business owners planning exits or selling to worker co-ops.
• Fuel Duty Relief and Road Tax Holiday: What UK Drivers & Businesses Must Know — A new support package preserves a 5p fuel duty cut and introduces a 12-month road tax holiday for hauliers—big savings ahead for fleet operators and motorists.
• What’s New for Making Tax Digital for Income Tax (MTD-IT) in 2026 — From April 2026, UK sole traders and landlords over £50,000 income must use digital tools and send **quarterly updates** under Making Tax Digital rules.
• Register Now: New HMRC Rules for Tax Advisers from 18 May 2026 — A registration regime for tax advisers starts 18 May 2026 that tightens standards and brings overseas advisers under UK rules.
• Compliance Alert: Expanded Excise Tax for Tax-Exempt Org Execs Under OBBB — Nonprofits and charities must adjust rapidly: new rules under OBBB broaden who’s taxed on excess compensation and parachute payments among tax-exempt organization employees.
• Entity Setup: Navigating Opportunity Zones After OBBB’s Permanent Expansion — State and entity leaders must understand the new qualification rules for Qualified Opportunity Zones under the One, Big, Beautiful Bill—perfect for businesses seeking long-term location incentives.
• New Rules on Executive Compensation for Nonprofits: What Organizations Must Understand — The One, Big, Beautiful Bill has altered the definition of covered employee in tax-exempt organizations — here’s what leaders need to know.
• Planning Around Section 892: Transitional Relief for Sovereign Investors — Recent guidance under Section 892 offers crucial protections for sovereign investors — here’s how taxpayers can plan.
• How Digital Nomads Should Navigate the New Remittance Transfer Tax Under OBBB — Remote workers and expats sending money back home face new responsibilities under the One, Big, Beautiful Bill—understanding the remittance transfer tax is now essential.
• Navigating the Remittance Transfer Tax: What Senders and Providers Need to Know — A 1% excise tax on certain remittances begins January 1, 2026 — here’s how taxpayers and remittance providers can prepare.
• Compliance Case Study: Navigating IRS Relief After Natural Disasters — When natural disasters strike, the IRS has established guidelines to relieve affected taxpayers—this case study shows how to respond and leverage relief during emergencies.
• Entity Setup Insights: How Proposed Canadian Federal & Provincial Tax Credits Are Shaping Business Decisions — Canada’s federal and provincial tax credit landscape has shifted: new or expanded credits—and even rate cuts—offer fresh opportunities when choosing where and how to structure your entity in 2026.
• Digital Nomad Guide: How Recent US Tax Relief Impacts Your Cross-Border Finances — Recent US IRS policy changes now provide new relief and clarity for those living abroad—especially digital nomads navigating remittance taxes and reporting obligations.
• Freelancing Overseas? Key Tax Guide for Australia-Based Digital Nomads — With frequent travel and cross-border income streams, digital nomads face unique tax, residency and super challenges in Australia—from BAC limits to foreign income disclosures.
• Negative Gearing & CGT Shake-Up: How Property Investors Should Prepare for 2027 Reforms — Legislation changing how capital gains and negative gearing work from mid-2027 demands foresight from property investors to avoid surprises and preserve deductions.
• Super Balance Tax & Indices: Navigating Division 296 and Super Thresholds from 1 July 2026 — Superannuation earning more than $3m won’t stay untouched—Australia’s new Division 296 tax reshapes super returns, thresholds and liabilities starting mid-2026.