Research and insights

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

Page 185 of 351 · 7006 published records

• Navigating Canada’s Spring Economic Update: Tax Planning Opportunities for Individuals and Small Business — The Spring Economic Update 2026 introduces multiple tax measures—here’s how individuals and SMEs can plan to maximize benefits and manage changes effectively.
• How the Postponed GST/HST Change on Trailing Commissions Affects Investors and Dealers — A significant tax shift affecting mutual fund trailing commissions has been delayed to 2028—learn how this impacts you and what steps firms should take now.
• Navigating UK-to-UK Transfer Pricing Reforms: New Exemptions & Practical Tips for Corporates — From 1 January 2026 UK-resident companies have greater exemptions from transfer pricing for domestic transactions—but specific criteria apply and elections may be needed.
• UK Making Tax Digital (MTD) Income Tax: Thresholds Lowered & What Sole Traders Need to Do — From April 2028, sole traders and landlords with gross income over £20,000 will be required to use digital record-keeping and submit quarterly updates under Making Tax Digital—know how this applies to you today.
• Modernising Tax Adviser Registration in the UK: What You Need to Know — From May 18, 2026, UK tax advisers must register under new mandatory rules that introduce digital registration and phased roll-outs—key for compliance and avoiding service disruptions.
• Negative Gearing & Property Investors: New Rules, Strategy Impacts, and Tax-Efficient Approaches — From 1 July 2027, negative gearing for established properties changes significantly—new builds only, and grandfathering for existing investors. Property strategy must adjust fast.
• How Discretionary Trusts Will Be Taxed Under New Rules & What Trusts Should Do — Starting 1 July 2028, discretionary trusts face a new 30% minimum tax—trustees will pay, and beneficiaries get credits. Structural reforms demand early review of trust deeds.
• Preparing for Australia’s 30% Minimum Tax on Capital Gains: What Individuals & Trusts Need to Know — The 2026-27 Budget introduces sweeping reforms to Australia’s CGT regime, including a 30% minimum tax and the end of the 50% CGT discount for most assets. Here’s how to plan ahead.
• Planning for Digital Nomads: Canadian Tax Rules on Worldwide Income & Foreign Assets — Canada taxes residents on global income and requires disclosure of foreign property over $100,000; digital nomads must pre-plan residency and reporting to avoid penalties.
• Compliance Update: Temporary Suspension of Federal Fuel Excise Tax — From April 20 to September 7, 2026, Canada suspends federal excise tax on fuel to ease costs—businesses must track rates carefully and adjust their reporting.
• Tax Planning in Canada 2026: Leveraging the Employee Ownership Trust Exemption — Permanent changes to the capital gains tax exemption for Employee Ownership Trusts open new planning opportunities for small businesses looking to transfer ownership to employees.
• Compliance in Disasters: Filing & Payment Relief for Southeast Georgia Taxpayers — Wildfires and brutal winds in Southeast Georgia have triggered an IRS disaster relief order — affected individuals and businesses have until August 20, 2026 to meet filing and payment deadlines for a wide range of returns originally due during a prescribed period.
• Entity Setup Strategies for Foreign Government Investors Under Section 892 Proposed Rules — Recent proposed regulations under IRC Section 892 are shifting how sovereign investors—foreign governments or their funds—must think about acquiring U.S. assets, including debt and entities under commercial activities.
• Navigating the IRS Remittance Transfer Tax Under the One Big Beautiful Bill: What You Need to Know — With the One Big Beautiful Bill Act imposing a new 1% remittance transfer excise tax starting January 1, 2026, both senders and remittance providers must understand who owes it, when it applies, and how the proposed regulations affect compliance.
• GST/HST Overhaul: What You Need to Know About Trailing Commissions Deferral — The CRA’s revised administrative position on the GST/HST treatment of trailing commissions has been delayed—originally set for July 1, 2026, enforcement now pushed to January 1, 2028, giving industry more time to adapt.
• Fueling Your Savings: Temporary Suspension of Canada’s Federal Fuel Excise Tax — Beginning April 20, 2026, Canada suspended its federal fuel excise tax on gasoline, diesel, and aviation fuels until September 7—saving drivers and businesses at the pump during volatile global energy prices.
• Navigating Canada’s Employee Ownership Trust Tax Exemption: Permanent Gains for Entrepreneurs — Canada has just made permanent a capital gains exemption when selling a business to an Employee Ownership Trust—a game changer for business owners planning succession and generational wealth transfer.
• Compliance Overhaul for Closely Held Trusts: TFN Withholding Reporting to be Mandatory from Mid-2026 — From 1 July 2026, closely held trusts will face stricter reporting on beneficiaries’ TFNs—if a beneficiary hasn’t provided theirs, trustees must withhold tax at the top rate and comply with annual reporting.
• Discretionary Trusts Face a Flat 30% Minimum Rate from July 2028: What Trust Users Should Know — Australia’s Budget 2026-27 proposes a new minimum tax rate of 30% on income of discretionary trusts from 1 July 2028, introducing major shifts for family groups and entities using trusts.
• Navigating Australia’s New CGT Regime: What Investors Must Know Before July 2027 — Major changes are coming to Australia’s Capital Gains Tax (CGT) system from 1 July 2027—learn how the shift from a 50% discount to inflation-based indexation plus a minimum 30% rate on real gains will affect you and how to prepare now.