Research and insights

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

Page 178 of 351 · 7006 published records

• How the New UK ‘Foreign PE Exemption’ Will Reshape Corporation Tax Obligations — Understanding the shift to mandatory foreign permanent establishment exemption for UK companies—who it impacts, when it starts, and how to plan ahead to avoid surprise tax bills.
• Disaster Relief for Southeast Georgia: Filing Extensions and What Digital Nomads Need to Know — After wildfires in Southeast Georgia, the IRS extended deadlines to August 20, 2026. Digital nomads and remote workers should check residency, income sources, and documentation to claim relief or avoid penalties.
• New IRS Relief and Compliance Rules for Nonprofits Under the ‘One, Big, Beautiful Bill’ — IRS Notice 2026-36 broadens the definition of covered employee in tax-exempt organizations and strengthens accountability under excise tax rules. Nonprofits must adapt or risk incurring penalties.
• Planning for the Remittance Transfer Excise Tax: What Individuals and Businesses Need to Know — Starting January 1, 2026, the One, Big, Beautiful Bill introduced a 1% excise tax on certain remittance transfers. Whether you’re sending money abroad or facilitating transfers as a provider, here’s how to stay compliant and reduce risk.
• UK’s Fuel Duty and Road Tax Relief: Case Study for Small Transport Businesses — The UK government has announced a package to ease pressure from rising fuel prices—this case study shows how small logistics businesses can benefit from the relief.
• Navigating the US Remittance Transfer Tax: What Digital Builders Should Know — A new 1% excise tax on remittances sent using physical instruments begins 2026—builders, remote workers, service purchasers need to understand the compliance maze now.
• How the UK’s New Mandatory Tax Adviser Registration Affects Digital Nomads and Remote Consultants — Starting 18 May 2026, individuals who advise on UK tax and interact with HMRC must register under new rules—this has major implications for remote tax advisers and those assisting clients across borders.
• Corporate Tax Credit Reforms Across Provinces: What SR&ED & BC, MB, NL Changes Mean in 2026 — Provincial corporate tax credits are being updated—new permanencies, alignments with federal rules, and expanded eligibility including SAFEs and capital expenditures.
• How the New Canada Groceries and Essentials Benefit Top-up Changes Your Household Budget — A one-time top-up and expanded benefit reshape relief for 12 million Canadians—learn how to maximize what you receive.
• Tax Planning for Individuals: Watching Out for the Fuel Duty Extension & High-Income Tax on Asset Income — Recent UK measures—fuel duty cuts until August 2026 and higher taxes on dividends, property, and savings—mean individuals should adjust planning accordingly.
• Entity Setup: Leveraging New Reliefs for Scale-ups under EMI, EIS & VCT — From April 2026, UK scale-ups gain expanded eligibility under EMI, EIS, and VCT schemes—key changes for businesses looking to attract funding and reward employees.
• Digital Nomads in the UK: Navigating the New Property, Savings & Dividend Income Tax Rates — Starting April 2026 and April 2027, the UK introduces new tax rates for income from property, savings, and dividends—key for digital nomads earning from global assets.
• Entity Setup Case Study: Using Qualified Opportunity Zones Post-OBBB — How states, investors, and businesses can utilize permanent Qualified Opportunity Zones (QOZs) under the One, Big, Beautiful Bill—complete with nomination timelines, investor benefits, and real-world setup steps.
• Compliance Spotlight: Navigating the New Remittance Transfer Tax Rules — A deep dive into the new 1% remittance excise tax affecting certain foreign money transfers, including definitions, who must comply, and key tips to avoid surprises.
• Tax Planning Insights: Mastering the OBBB New Deductions for Tips, Overtime & More — Discover how the One, Big, Beautiful Bill (OBBB) transforms deductions for tipped workers, overtime pay, senior citizens, and car loans—and how to make the most of them in your 2025 return.
• Protecting Your Retirement Savings: Division 296 Tax and Total Super Balance Changes — From 1 July 2026, earnings from super balances above the $3 million threshold will be taxed via Division 296, and defined-benefit pensions may be revalued for Total Super Balance—key considerations for high-balance retirees.
• Superannuation From Payday: What Employers and SMSF Directors Must Know from 1 July 2026 — With the rollout of Payday Super from 1 July 2026, new rules close the SBSCH, impose strict timelines for super payments, and change several reporting and payment processes.
• Stay Ahead: How Australia’s New PAYG Withholding Tax Tables from July 2026 Affect Your Payroll — Australia’s updated PAYG withholding tax tables, effective 1 July 2026, reflect the new income tax cuts and will require employers to update payroll software and ensure accurate withholding for employees.
• Building for the Future: Tax Measures for Low-Carbon Energy and Home Buyers — From enhancing incentives for low-carbon liquefied natural gas and carbon capture to boosting home buyers’ RRSP withdrawals, Canada’s recent Spring Update targets green energy and housing goals.
• Navigating the New Canada Groceries and Essentials Benefit: What You Need to Know — Starting July 2026, Canada replaces the GST/HST credit with a retooled benefit—learn about the one-time top-up, eligibility, and how to ensure you receive it.