Research and insights

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

Page 190 of 351 · 7006 published records

• Entity Setup Under Australia’s 2026 Budget: Navigating Discretionary Trusts, Loss Refunds, and R&D Incentives — If you’re structuring a business or investment entity, Australia’s latest reforms will reshape trust taxation, tax loss treatment, and R&D incentives—here’s what to build in now.
• Compliance 2026: What Digital Nomads Must Know Amid Australia’s Global Minimum Tax Rules — Australia’s new global and domestic minimum tax regime under Pillar Two creates fresh obligations—here’s what digital nomads and remote international workers need to know to stay compliant.
• How Australia’s New Tax Cuts and Working Australians Tax Offset Put More Money in Your Pocket — Australia’s 2026-27 Budget delivers major tax relief—new personal tax rate cuts, an instant deduction, and a permanent offset for workers—earning you thousands back over time.
• Digital Nomads in Canada: What Recent Policy Changes Mean for Remote Workers — Canada’s new benefits, tax rate changes, and excise tax suspensions alter the landscape for digital nomads earning income while in Canada—here’s what remote workers need to know.
• Staying Compliant with the Canada Carbon Rebate Rule for Small Businesses — Recent legislation ensures the Canada Carbon Rebate for Small Businesses is non-taxable—this guide helps eligible CCPCs audit past returns and adjust forward to comply properly.
• How to Plan Around Canada’s New First-Bracket Tax Cut — With Canada lowering the first marginal federal income tax rate, Canadians earning in the lowest bracket should understand how to maximize savings under the 14 % rate beginning July 1, 2025.
• Case Study: Using the IRS Conservation Easement Settlement Option to Mitigate Enforcement Risk — An in-depth example showing how property owners involved in syndicated conservation easement (SCE) deals can evaluate the IRS’s new settlement option, calculate trade-offs, and decide whether to accept or contest.
• Entity Setup Essentials: Choosing the Right Structure in 2026 Under Changing Laws — Selecting between LLCs, S-corporations, and partnerships has fresh implications under recent U.S. law changes. This article helps you weigh tax, liability, and compliance to choose the structure that fits your goals.
• Building Tax-Smart Nomad Strategies: Residency, Income Sourcing, and U.S. Tax Obligations — For U.S. citizens relocating or travelling abroad, understanding how residency rules, foreign income sourcing, and treaty benefits interact can help reduce global tax risk. This guide outlines actionable insights for digital nomads navigating the 2026 U.S. tax landscape.
• UK Sole Traders & Landlords: Required to Go Digital in 2026 — From April 2026, many sole traders and landlords in the UK must shift to digital reporting under Making Tax Digital—see who’s affected, what to do, and how to adapt.
• Conservation Easements Settlements: Strategy & Risks for U.S. Partnerships — Partnerships embroiled in U.S. IRS conservation easement disputes now have a rare settlement window—learn the options, trade-offs, and how to evaluate whether to accept now or litigate.
• Navigating U.S. Disaster Tax Relief: Key Dates & Claiming Benefits — Disasters in 2026 triggered major tax deadlines extensions and new tax relief pathways—this article explains how individuals and businesses in affected regions can comply, claim benefits, and avoid penalties under IRS relief programs.
• Compliance Essentials: Staying Ahead with PAYG, Instant Deductions & Tax Offsets — With new tax offsets, deductions and withholding rules from the 2026 Budget, individuals and small businesses must act now to make sure they stay compliant, claim every benefit, and avoid surprises.
• What Anglers, Creators & Digital Nomads Must Know: CGT, Negative Gearing & Residency Changes from 2026 Budget — The 2026–27 Budget changes new rules around capital gains, property tax deductions, and tax residency—here’s what digital nomads, property investors, and cross-border earners need to plan for.
• How the 2026–27 Budget’s Discretionary Trust Minimum Tax Could Affect Your Business Structure — From 1 July 2028, discretionary trusts in Australia will be subject to a 30% minimum tax. This change aims to reduce inequality in tax outcomes—but it also presents important restructuring considerations for business owners.
• Setting Up a Corporation in Canada: Entity Choices, Taxation & Provincial Opportunities — Choosing the right corporate structure can drastically alter your tax exposure. This guide walks through entity types, tax rates, recent provincial incentives, and practical setup for entrepreneurs and international operators.
• Understanding Canada’s Modernized Transfer Pricing Rules under Section 247 — Canada has introduced sweeping changes to its transfer pricing framework, consolidating complex rules into a single operative adjustment rule in section 247—what that means for multinationals, digital nomads, and businesses with international transactions.
• How Canada’s New Fuel Excise Suspension & Groceries Benefit Boosts Tax Relief for Individuals — In response to high living costs, Canada has introduced temporary fuel tax relief and launched the Canada Groceries and Essentials Benefit—two major changes that significantly affect tax withholding and credits. This article breaks down who benefits, when the measures apply, and what taxpayers need to know to maximize their savings.
• Making Tax Digital (MTD) for Income Tax: What Landlords & Sole Traders Must Do — From April 2026 all landlords and sole traders with over £50,000 property/self-employment income must use digital record-keeping & quarterly reporting — here's a breakdown.
• Carbon Border Adjustment Mechanism (CBAM): What Importers Should Do Now in the UK — A new CBAM enters force from 1 January 2027 targeting fertiliser, cement, steel and more — here’s how UK businesses can prepare to avoid penalties.