Research and insights

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

Page 197 of 351 · 7013 published records

• Optimising Tax for Super Balances Above $3 Million: Planning Super Concessions from 2026 — From 1 July 2025, superannuation earnings above $3 million face tighter concessions. Here's how high-net-worth individuals can restructure and plan ahead.
• Immediate Expensing for Greenhouse Buildings: A Boost for Agri-Business and Food Producers — Canada’s new immediate expensing rule for greenhouse buildings offers agricultural businesses an opportunity to deduct full costs upfront—learn how to plan for this incentive and maximize its benefits.
• Permanent Employee Ownership Trust Tax Exemption: What Corporations Need to Know Now — Canada has made the Employee Ownership Trust tax exemption permanent—this article explores the details, impacts, and how companies can structure ownership to benefit from it.
• How Canada’s Temporary Suspension of Fuel Excise Taxes Can Help You Save Big — Learn what Canada’s federal fuel excise tax suspension from April to September 2026 means for you, your business’s bottom line, and ways to take advantage of this relief now.
• Tax Relief for Georgia Wildfires: Key Deadlines You Shouldn't Miss — If you live or do business in Clinch, Echols, or Brantley counties (GA), tax return and payment deadlines postponed to August 20, 2026 offer temporary relief due to wildfires—know what's covered.
• Navigating the Remittance Transfer Tax: What Senders & MSBs Need to Know Now — A 1% remittance transfer excise tax took effect Jan 1, 2026 for certain transfers—this article explains who pays, which instruments are taxed, reporting rules, and tips to stay compliant.
• Maximizing the Qualified Tips Deduction: Eligibility, Occupations & Best Practices — A new final regulation under the One, Big, Beautiful Bill allows many tipped workers to claim deductions on qualified tips starting June 12, 2026—understanding who qualifies and how fillings work is crucial.
• Entity Setup Strategy: Avoiding High-Wealth Super Tax Fallout Ahead of Division 296’s 2026 Impact — Super funds with large balances face higher tax on earnings under Division 296; choosing the right entity structure now can help preserve wealth.
• Navigating Pillar Two Compliance: What Multinational Groups in Australia Must Do Before June–July 2026 Deadlines — Australia’s global minimum tax regime introduces new reporting obligations and forms – MNEs need to prepare now to meet compliance requirements and avoid penalties.
• How Australia’s New CGT Reforms & Negative Gearing Changes Affect Investors Building Wealth — Major changes from 1 July 2027 to Capital Gains Tax discounts and negative gearing will reshape property and investment strategies; understanding these shifts is crucial for planning.
• Vehicle Tax Relief & Fuel Duty Cuts for Hauliers and Drivers: What This Means — Recent reliefs on fuel duty, road tax and red diesel offer big savings for drivers and businesses – here’s how to make the most of them.
• Preparing for the £20,000 MTD-ITSA Threshold: What Self-Employed & Landlords Need to Do — From April 2028, sole traders and landlords with income over £20,000 will be required to use Making Tax Digital for Income Tax Self Assessment – here’s a roadmap.
• How Mandatory Tax Adviser Registration Affects Entities and Digital Nomads — From 18 May 2026, tax advisers in the UK must register with HMRC to act for clients – impacts agencies, freelancers, and foreign advisers alike.
• Abusive Conservation Easements: What Investors & Partnerships Need to Know — IRS is stepping up enforcement around conservation easements—learn how to spot red flags, prepare for audits or settlements, and protect your deductions.
• How Partnerships, Governments & Tax-Exempts Can Navigate the Expanded Business Tax Account — The IRS has opened digital Business Tax Accounts to more entities—this article shows how partnerships, tribals, nonprofits, and government organizations can use the expansion to streamline compliance.
• Planning Your Finances Under the New Remittance Transfer Tax Rules — A 1 % remittance transfer tax took effect in 2026 under the One, Big, Beautiful Bill—this article explains who is affected, what counts, and how to optimize your payments.
• Canada’s Spring 2026 Update: Aid for Low-Income Canadians & Tax Relief Measures — Canada’s Spring Economic Update 2026 introduces benefits for over 12 million citizens, including a one-time credit top-up, and proposes expanding disability credit and permanent exemption for employee ownership trusts.
• Fuel Relief Measures in the UK: What Motorists & Businesses Need to Know — As of 20 May 2026, UK drivers, farmers, and hauliers gain new cost reliefs including an extended fuel duty cut, lower red diesel rates, and a year-long road tax break—this article decodes how these affect different taxpayers.
• How the UK’s New Mandatory Tax Adviser Registration Affects You — Starting 18 May 2026, tax advisers in the UK must register under new HMRC rules—this article explains who needs to register, what changes, and how it impacts clients and entities alike.
• Setting Up a Business Entity Post-Budget: Opportunities & Considerations — With reforms targeting businesses and small-business tax incentives, the Budget creates new windows for structuring your entity in a more efficient way.