Research and insights

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

Page 201 of 351 · 7013 published records

• For Non-Residents & Digital Nomads: UK Dividend Rules Update & Notional Tax Credit Abolition — If you’re a non-UK resident receiving UK dividend income, the abolition of the notional tax credit from 6 April 2026 changes your tax calculation – here’s what to watch.
• Navigating MTD for Income Tax: What Sole Traders & Landlords Need to Do from April-2026 — Making Tax Digital for Income Tax (MTD ITSA) begins 6 April 2026 for many self-employed and landlords – here’s what that means for record-keeping, reporting and avoiding penalties.
• Unlocking Growth: How UK Startups Benefit from the Expanded EMI, EIS & VCT Reliefs — From April 2026, UK startups get boosts to tax reliefs under EMI, EIS & VCT – here's what changes and how you can use them to attract talent and capital.
• Refunds for Dyed Fuel Excise Tax: What Qualifies and How to Claim — Recent IRS temporary regulations offer refunds for excise taxes on dyed fuel for those who initially paid tax but later used it for nontaxable purposes.
• How Businesses Can Handle ERC Disallowance Efficiently — New IRS rules offer better ways for businesses to extend deadlines and resolve disputes when an Employee Retention Credit claim is disallowed.
• Mastering the ‘No Tax on Tips’ Provision: What Tipped Workers Need to Know — Major updates under the One, Big, Beautiful Bill now let over 70 occupations qualify for a tax deduction on tips—if certain rules are met. Here’s your complete guide to see if you qualify.
• How Digital Nomads Can Stay Compliant With Remittance Transfer Tax in the U.S. — The U.S. recently introduced a 1% remittance transfer tax affecting physical-instrument-based remittances abroad—what it means for globally mobile individuals.
• Digital Nomad Tax Planning: Navigating Australia’s Global Minimum Tax Rules — Australia’s adoption of OECD Pillar Two rules brings new obligations—and opportunities—for nomads running cross-border businesses or earning from multiple jurisdictions.
• Mini Entity Setup Guide: Trusts, Companies & Public Benefit Entities in Australia (2026) — Choosing the right entity type is essential for tax effectiveness, liability protection and compliance—especially for digital nomads or small investors.
• Getting Ready for ‘Payday Super’: What Employers Must Do Before 1 July 2026 — Australia’s Payday Super reforms bring sweeping changes to how superannuation is calculated and paid—employers need to act now to align systems and avoid penalties.
• What Digital Nomads Should Know About Filing Canadian Taxes in 2026 — If you're earning income abroad or moving between countries, here's a clear guide on how Canada's 2026 tax regime affects you—including residency rules, foreign income reporting, and claiming tax credits.
• Canada Carbon Rebate for Small Businesses Goes Tax-Free: What Every CCPC Needs to Know — Legislation passed in March 2026 makes the Canada Carbon Rebate for Small Businesses non-taxable for all related fuel-charge years—automatic refunds included. Here's how to benefit.
• Navigating Canada’s Employee Ownership Trust (EOT) Capital Gains Exemption: Succession Planning Made Permanent — The temporary $10 million capital gains tax exemption for sales to Employee Ownership Trusts (EOTs) is now permanent—as of Spring Economic Update 2026. Here’s how business owners and employees can leverage this for exit strategies and wealth sharing.
• What Digital Nomads Should Know: Tax Advice Registration & HMRC Assistant Powers — With new rules forcing all paid tax advisers to register from May 2026 and strengthened powers to sanction misconduct, digital nomads relying on overseas advisers must tread carefully.
• When Working From Home Rules Changed & What Employers and Employees Must Do Now — As of 6 April 2026, non-reimbursed homeworking expense reliefs ended, but new employer reimbursement exemptions simplify what is allowed—knowing the difference is essential.
• Mastering EMI Changes: How to Leverage Expanded Share Option Rules for Start-ups — With the Enterprise Management Incentives scheme limits significantly expanded from April 6, 2026, founders and employees now have new room to structure share options—knowing the updated thresholds is crucial.
• UK Employees Lose Tax Relief for Homeworking Costs From April — As of April 6, 2026, UK employees can no longer claim tax relief for non-reimbursed homeworking costs—what this means and how to adapt.
• Navigating New Reporting Rules for Digital Asset Basis Identification — IRS has extended relief allowing digital asset holders to use their own books to identify assets sold—even when brokers’ reports differ; learn how to comply.
• Maximize Benefits of the 1% Remittance Transfer Tax Under the One, Big, Beautiful Bill — The U.S. has introduced a 1% excise tax on certain remittances as of January 1, 2026—here’s how it works, who’s liable, and strategies to minimize impacts.
• Superannuation’s Evolving Landscape: Contribution Caps, Payday Payments, and High Balance Tax Changes — Australia’s 2026 Budget reshapes superannuation—from higher contribution caps to new taxes on ultra-big super balances and stricter rules for parent leave. Tax-aware savers need to take action.