Research and insights

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

Page 193 of 351 · 7006 published records

• Understanding Australia’s Bracket Creep Tax Cuts: What Individuals Need to Know — New tax cuts effective July 2026-27 aim to reduce bracket creep by lowering the base tax rate—but they impact more than just rates.
• Six Superannuation Reforms You Can Use for Strategic Planning — Australia’s superannuation rules are evolving—here’s a look at key reforms from closing services to enhancing data integrity and how entities can structure planning around them.
• How PAYG Withholding Updates Will Change Payroll from July 2026 — Major changes to Pay As You Go (PAYG) withholding tax tables and schedules are coming into force on 1 July 2026—what employers and payroll professionals need to know now.
• Digital Nomad Guide: Tax Implications for Canadians Working Abroad under Canada’s New Financial Crimes & Surveillance Laws — New proposals to ban crypto ATMs and tougher financial crime enforcement are changing how Canadians working abroad or earning income remotely must report and protect their finances.
• Staying Compliant: How CRA Drop Box Closures & Digital Access Changes Affect Document Submission — With CRA closing its physical drop boxes and expanding digital tools, taxpayers must adapt how they submit returns and documents—missteps could mean missed deadlines or penalties.
• Tax Planning for New Businesses: How Canada’s Employee Ownership Trusts Forever Exemption Changes the Game — With Canada’s Spring 2026 Economic Update making the capital gains exemption for disposing to Employee Ownership Trusts permanent, entrepreneurs and business owners now have a powerful tax planning opportunity—if they act with intention.
• Entity Setup for Inward Re-domiciliation: What Businesses Should Know — The UK is consulting on introducing a regime for corporate re-domiciliation, allowing foreign companies to shift domicile without losing legal identity—posing potential structuring, tax and strategic implications.
• Getting Up to Speed with Making Tax Digital: Compliance for Sole Traders & Landlords — Starting 6 April 2026, many sole traders and landlords must use digital record-keeping and send quarterly updates under the MTD for Income Tax regime—with new penalties taking effect for repeat late submissions.
• Navigating the Reduced VAT Window for Family Activities This Summer — A temporary VAT cut from 20% to 5% for children’s meals, attraction tickets, and family activities is coming this summer—here’s how both businesses and families should prepare.
• Navigating Conservation Easement Disputes: IRS’s New Settlement Window — The IRS is offering a new settlement opportunity for conservation easement cases—whether you’re a partnership, partner, or advisor, here’s what to know about risks, penalties, and timely action.
• How the One, Big, Beautiful Bill’s ‘Remittance Transfer Tax’ Could Affect You — A deeper dive into the new 1% excise tax on remittances under OBBBA—what it really means for senders and providers, including who pays, what’s taxed, and how to avoid unexpected costs.
• Digital Nomad Finances: What’s New for 2026 Regarding Housing Expense Limits and Withholding — New IRS guidance adjusts housing expense caps under section 911 and updates tax withholding tables—what nomads need to understand to manage tax liabilities abroad.
• Profiting from the One, Big, Beautiful Bill: Entity Setup & Incentives for Investors — Discover how the One, Big, Beautiful Bill reshapes depreciation and opportunity zones—and how your entity could benefit with strategic setup.
• Tax Filing Relief for Disaster-Affected Small Businesses: What You Need to Know — Learn how tax deadline postponements for wildfires and disasters can affect your filing strategy and what small businesses should do to stay compliant.
• Compliance Case Study: Navigating Conservation Easement Disputes in U.S. Tax Law — Explore how IRS’s recent settlement opportunity alters risk for taxpayers who claimed conservation easement deductions—what to do if you're involved in such disputes.
• Entity Setup Essentials: Choosing the Right Structure for International Business — Learn how to pick the right legal entity across jurisdictions—LLCs, branches, subsidiaries—to optimize taxes, liability, and compliance globally.
• Smart Tax Planning as a Digital Nomad: Global Residency + Tax Treaties — Unlock how digital nomads can legally optimize taxes through residency planning and tax treaties — with actionable strategies for minimizing global tax burdens.
• What Payday Super Means for Employers & Payroll Systems — Starting 1 July 2026, every employer must pay superannuation on payday—discover what changes are needed in your payroll and compliance processes.
• How CGT & Negative Gearing Changes Will Reshape Your Investment Strategy — Australia’s Budget 2026 introduces sweeping reforms to Capital Gains Tax and negative gearing—learn how these will affect your property and investment choices from July 1, 2027.
• How the Canada Groceries and Essentials Benefit Will Shape Your Tax-Year Planning — With the transformation of the GST/HST credit into the Groceries and Essentials Benefit and new timing for payments, taxpayers need to adjust planning to maximize benefit eligibility.