Research and insights

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

Page 184 of 351 · 7006 published records

• Entity Setup in the US: Section 892 Transitional Relief for Sovereign Investors — New guidance offers temporary protections for foreign sovereign entities investing in the US—crucial for setting up compliant investment vehicles.
• How Digital Nomads Can Navigate the New US Remittance Transfer Tax Under OBBB — A fresh 1% tax on certain foreign remittances is now in place—what digital nomads need to know about who it affects, when it applies, and how to plan around it.
• Global Minimum Tax & You: What Multinationals Should Know in Australia — With Australia’s GloBE rules in effect, multinational enterprise groups must report and pay minimum tax domestically on under-taxed profits. Here’s what to expect.
• Preparing for Payday Super: What Employers Need by 1 July 2026 — Starting 1 July 2026, superannuation guarantee must be paid on payday under the new Payday Super regime. Learn what changes payroll, cash flow & systems need—especially for small businesses.
• Navigating Australia’s CGT Reforms: What Property Investors Need to Know — Starting 1 July 2027, Australia introduces major changes to how capital gains are taxed — especially real capital gains on property, minimum tax rates, and negative gearing. Stay informed and plan ahead.
• Excise Tax Suspension on Fuel: Implications for Businesses & Individual Expenses — From April to Labour Day 2026, the federal fuel excise tax is zeroed out—this means meaningful savings at the pump for individuals and reduced operating costs for fuel-intensive businesses.
• Automatic BENEFITS & Tax Filing Reform: What LSIs (Low-Income & Simple Situations) Need to Know — Canada is moving toward **automatic tax filing** and federal benefit delivery for eligible individuals—with pre-filled returns, deemed filing, and expanded SimpleFile options.
• Planning for the New 14% Federal Tax Bracket: How Middle-Income Canadians Can Maximize Savings — With the federal first marginal tax rate dropping to **14% as of July 1, 2025**, millions of Canadians stand to benefit. Here are smart strategies to make the most of this tax change.
• Surviving Fiscal Drag: How Frozen Tax Thresholds Impact Your Income in 2026/27 and What You Can Do — With Personal Allowance, Income Tax bands and inheritance thresholds held frozen through to April 2031, many taxpayers will find themselves paying more without a rate change. Here’s how to mitigate unintended tax hits.
• Maximising Capital Gains Relief: Navigating the Business Asset Disposal Relief Changes — Business Asset Disposal Relief (formerly Entrepreneurs’ Relief) has changed from 6 April 2026—learn how the rate shift affects business exits, share sales, and planning opportunities under the new 18% regime.
• Digital Quarterly Reporting Takes Hold: What Making Tax Digital Means for UK Landlords and Sole Traders — From April 6, 2026, many sole traders and landlords must start submitting quarterly digital updates under MTD for Income Tax—learn who’s in scope, what records you need, and how to stay compliant without penalties.
• Entity Setup & Planning: Leveraging Qualified Production Property for Full Depreciation Under the OBBBA — Covering the One, Big, Beautiful Bill’s special depreciation allowance for qualified production property, this article helps businesses plan to maximize deductions through 2030 with actionable examples and strategies.
• Remittance Transfers Under the Radar: New 1% Excise Tax & What MSBs Must Know — Learn about the remittance transfer tax launched as of Jan 1, 2026—who pays it, instruments that trigger tax, and what providers must do to stay compliant under recent proposed IRS regulations.
• Maximize Your 2026 Deduction: Everything You Need to Know About the ‘No Tax on Tips’ Provision — Discover how the ‘No Tax on Tips’ regulation works under the One, Big, Beautiful Bill, including who qualifies, how to claim the deduction, and real-life examples to optimize your savings for tax years 2025–2028.
• UK Employers: New Employee Benefit Tax Rules and Payroll Changes from April 2026 — From 6 April 2026 the UK introduces significant payroll and benefit changes—from £6 weekly work-from-home fixed costs to new reliefs on flu shots, eye tests, and hybrid working equipment—that every employer should understand.
• U.S. Sovereign Investors: Grandfathering & Transitional Relief under Section 892 — New guidance offers protection for existing sovereign investors in the U.S., clarifying how proposed Section 892 changes apply and when they’ll take full effect.
• Navigating the U.S. Remittance Transfer Tax: What Senders and Providers Need to Know — A brand-new 1% excise on certain physical‐instrument remittances kicks in from Jan 1, 2026—here’s how senders and remittance providers can prepare and comply.
• Staying Compliant in the Age of Fraud Prevention: What Businesses Need to Know — The ATO’s increased powers in fraud detection, withholding, and data gathering mean compliance is more serious than ever—businesses must prepare now.
• How the 2026-27 Tax Cuts and WATO Can Transform Your Income Tax Planning — With sweeping changes from the 2026-27 Federal Budget, new tax cuts and offsets offer substantial planning opportunities—especially for employees, sole traders, and property investors.
• Digital Nomads and Canadian Residency: What You Need to Know in 2026 — Remote work across borders? Understand Canada’s tax residency rules, reporting obligations for foreign income, and recent updates to help you avoid surprises.