Research and insights

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

Page 196 of 351 · 7013 published records

• Navigating the New Conservation Easement Settlement: Risks & Strategies — The IRS’s May 13, 2026 settlement opportunity for conservation easement cases offers partnerships a chance to resolve disputes with lower penalties—but strict deadlines and valuation risks remain.
• Entity Setup for U.S. Businesses: Choosing Between Partnerships, S Corps, and LLCs in 2026 — In the post-OBBBA tax universe, entity choice can make or break your bottom line—this article breaks down trade-offs between pass-through, double taxation, flexibility, in light of recent changes.
• Compliance Deep Dive: IRS’ New Settlement Opportunity for Conservation Easement Disputes — The IRS is offering a time-limited chance to settle historic easement disputes—this article explains what taxpayers must know, how to evaluate risk, and examples of when settlement might win over litigation.
• Smart Tax Planning for Digital Nomads: Navigating the U.S. Remittance Transfer Tax — The One, Big, Beautiful Bill introduces a 1% excise tax on certain remittance transfers—this article shows digital nomads exactly what that means, how to avoid surprises, and when to report.
• Entity Setup and Deductions: Enhanced Seniors’ Deduction under the One, Big, Beautiful Bill — A key provision gives those aged 65+ in the U.S. a larger deduction through 2028, with implications for joint filings and income thresholds—important for retirement planning and entity selection.
• Disaster Relief Deadline Extensions: How Montana Flood Tax Relief Works and What Taxpayers Must Do — IRS has extended certain due dates for tax filings and payments for individuals and businesses impacted by severe storms and flooding in parts of Montana—here’s what qualifies and what you need to act on.
• Planning for the 1% U.S. Remittance Transfer Tax: What Senders and Providers Need to Know — A freshly announced excise tax has big implications for anyone sending money abroad using cash-like instruments, and remittance providers now face new collection, reporting, and operational rules.
• Planning Your First Home Purchase? How Canada’s Updated RRSP HBP Grace Period Helps — New proposals extend grace periods under the Home Buyers’ Plan—this could be a game-changer for those saving with RRSPs to buy their first home.
• How Canada's New Transfer Pricing Rules Are Changing Cross-Border Tax Compliance — Canada has recently overhauled its section 247 transfer pricing framework—here’s what cross-border businesses and multinationals need to know to avoid surprises and penalties.
• Digital Transformation: What Making Tax Digital Means for Landlords and Sole Traders — With MTD for Income Tax now live for many, this guide explains how landlords and sole traders can adapt to quarterly reporting and software requirements to avoid penalties.
• What Investors, Landlords & Savers Need to Know: Tax Rate Changes from 6 April 2026 — Dividend, savings, and property incomes face new rates under Finance Act 2026 – here’s how the changes affect you and what you can do to minimise liability.
• How UK Tax Advisers Must Register Under the New MMTAR Regime — A step-by-step guide to HMRC’s Modernising and Mandating Tax Adviser Registration (MMTAR): who must register, when, how – and what the risks are for non-compliance.
• Digital Nomad Guide: Dealing with Canadian Tax Residency and Cross-Border Remote Work — Remote work across borders can get complicated—the key is residency, treaty rules, and income sourcing. Learn how Canadian tax applies to digital nomads working for foreign employers or clients.
• Compliance Essentials: New GST/HST Rebate Rules for First-Time Home Buyers & Trust Reporting — Understand the new GST/HST rebate for first-time home buyers and updates to trust reporting requirements for tax year 2025—key for both individuals entering real estate and trustees.
• Mastering Tax Planning: Employee Ownership Trusts and Permanent Capital Gains Exemption in Canada — Learn how the recent Employee Ownership Trust exemption becoming permanent offers business owners powerful planning opportunities—especially when selling shares, structuring exits, or transitioning ownership to employees.
• Digital Nomads & Non-Residents: How UK Dividend Tax Credit Changes Affect You — If you earn UK dividends and live abroad, reforms abolishing the notional tax credit from April 6 2026 change your tax position—here’s what to watch and plan.
• Mandatory Tax Adviser Registration: What You Need to Know Now — New rules are forcing paid tax advisers to register with HMRC starting May 18, 2026—learn steps, timelines and risks if you act late.
• How New Investment Reliefs Can Supercharge UK Start-ups — Expanding schemes like EMI, EIS, and VCTs offer founders and employees fresh tax planning opportunities—here’s how to take full advantage.
• Leveraging the New Cost-of-Living Tax Cuts: Practical Insights for Employees and Sole Traders — From 1 July 2026 the first marginal tax rate drops, with further relief coming in 2027. Here's how employees and sole traders can maximise these changes.
• Updates from Mid-Year Demonstrations: Trust Reporting & Mandatory Beneficiary TFNs — New trust reporting rules will require beneficiary tax file numbers from 1 July 2026. Find out what changes trustees, beneficiaries and practitioners must prepare for.