Research and insights

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

Page 198 of 351 · 7013 published records

• How Property Investors Need to Adjust: CGT, Negative Gearing, and Discretionary Trusts — Australia’s Budget has overhauled how investment property losses, capital gains and trust income are taxed—worth understanding if you own real estate or income-earning assets in trust.
• Navigating Australia’s 2026-27 Personal Tax Reforms: What Workers Need to Know — Major changes in Australia’s 2026-27 Budget aim to give working taxpayers more relief—but you’ll want to know when they take effect and how to plan ahead.
• Digital Nomads and Canadian Residency: What Recent Policy Moves Mean for Remote Workers — Changes in tax residency guidance and automatic benefit filings carry key consequences for digital nomads in Canada—know where you stand and how to stay compliant.
• Understanding the Reversion in CRA’s Guidance on Partnership Residency for CRS Reporting — Recent CRA guidance changes reverse a broader definition of partnership residency under the Common Reporting Standard, restoring focus on *place of effective management*.
• How New Tax Breaks in the Spring 2026 Economic Update Affect Canadian Small Business Owners — The 2026 Spring Economic Update introduced **accelerated capital cost allowance** for low-carbon LNG projects and permanent **employee ownership trust exemptions**, offering significant tax savings for small business owners.
• Compliance Essentials Under Budget 2025: Inheritance Tax Anti-Avoidance & Employee Expense Reliefs — With Budget 2025 introducing new anti-avoidance measures for trusts and non-long-term residents, and changing reliefs for employee home-working and eye tests from April 2026, businesses and individuals must adjust to avoid unexpected tax liabilities.
• Entity Setup & Investor Incentives in 2026: EMI, EIS & Listings Relief After Budget 2025 — Entrepreneurs, investors and founders should understand the expanded Enterprise Management Incentives (EMI), Enterprise Investment Scheme (EIS), Venture Capital Trusts (VCTs) and UK Listings Relief rules newly in effect from April 2026 under Budget 2025.
• Navigating the New Residence-Based Regime: What Digital Nomads Need to Know — With the removal of domicile status from UK tax law as of 6 April 2025, digital nomads should understand how the new residence-based rules, the 4-year foreign income & gains (FIG) regime, and the Temporary Repatriation Facility (TRF) may affect their UK tax obligations.
• Planning for Tax Filing Relief After Disasters: Lessons from Georgia Wildfires — Affected by disasters? Learn how the IRS provides relief and extensions during disasters, and how taxpayers can plan ahead using the recent Georgia wildfire relief as a guide.
• Case Study: How Stablecoin Tips Are Handled Under the New Regulations — With recent IRS regulations excluding digital assets from “cash tips,” stablecoin-based tipping platforms must revisit their tax reporting—learn how these rules apply and what changes platforms should make.
• Navigating the New Remittance Transfer Tax: What Digital Nomads and Expat Senders Need to Know — Beginning January 2026, a 1% excise tax applies to certain remittances sent using physical payment instruments—find out how this impacts those frequently sending money overseas and what safeguards you can employ.
• Canadian Small Brewers Get Longer Relief: Extending Excise Rate Cuts — Canada is extending its alcohol excise duty relief for small breweries and capping inflation adjustments across the board – a win for producers and consumers.
• Digital Nomads and U.S. Tax: New Proposed Rules for Remittance Transfer Tax — The U.S. IRS has issued proposed regulations on the novel remittance transfer tax under the “One, Big, Beautiful Bill” – here’s how this affects international senders and nomads abroad.
• UK Tax Advisers Must Register Under New HMRC Rules – What You Need to Know — From 18 May 2026, UK tax advisers who interact with HMRC must register under the Modernising and Mandating Tax Adviser Registration (MMTAR) regime – here’s how to prepare and avoid penalties.
• Pay As You Go Withholding Updates: What Employers Must Do From July 2026 — Major changes to PAYG withholding tax tables are coming from 1 July 2026—understanding updated rates, study loan thresholds, and payroll obligations is essential for employers.
• Understanding Australia’s New Minimum Global Tax Regime for Multinational Entities — Australia has implemented the OECD’s Pillar Two reforms, bringing in a global and domestic minimum tax for multinational enterprises—here’s what it means and how to prepare.
• What Canada’s Latest Spring Economic Update Means for Your Business Entity — From tax exemptions to capital cost allowances—here’s how the 2026 Spring Economic Update reshapes tax policy for businesses and how to align your entity strategy.
• Understanding Canada’s First-Time Home Buyers’ GST/HST Rebate — A new rebate for first-time home buyers changes how GST/HST applies on eligible homes, with significant savings for new entrants into the housing market.
• Making Sense of Canada’s Extended Alcohol Excise Relief — Canada is extending its alcohol excise duty relief—what that means for brewers, wine & spirits producers, and businesses reliant on imports.
• How the 2025 Budget’s Tax Reductions Affect New Residents and Digital Nomads in Canada — Budget 2025 cuts the lowest federal tax rate and introduces the CGEB—key changes that new residents and digital nomads should understand to optimize their tax residency and filing.