Research and insights

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

Page 202 of 351 · 7013 published records

• Pillar Two Compliance and Minimum Tax Rules: A Guide for Multinational Entities in Australia — Australia has finalized its Pillar Two rules including new forms and combined reporting deadlines. For MNEs, practical preparation and understanding compliance are now essential.
• Navigating Australia’s Major CGT & Negative Gearing Overhaul: What Individuals and Investors Must Know — Australia’s 2026 Budget introduces sweeping changes to capital gains tax discounts and negative gearing rules affecting all investment property owners. This guide unpacks what’s changing, why it matters, and how to prepare.
• Alcohol Excise Duties Extended Relief & Fuel Tax Pause: What Small Business Brewers Should Know — Small breweries and producers benefit from recent extensions to excise duty relief and the temporary zero rate on fuel excise taxes—financial breathing room ahead of costing pressures.
• Automatic Filing & Benefits for Lower Income Canadians: What to Do in 2026 — Canada is expanding automatic tax filing and pre-filled returns for eligible low-income individuals. Here's how these changes work, what's required, and how to make sure you're ready to benefit.
• Making Employee Ownership Trusts Permanent: What Business Owners Need to Know — Canada’s 2026 Spring Economic Update proposes to make permanent a capital-gains exemption for sales to Employee Ownership Trusts or worker cooperatives—earnings up to $10M can be sheltered. Here’s how it works and what you should plan now.
• What the Rise in Electricity Generator Levy to 55% Means for Energy Firms and Investors — From 1 July 2026 the UK’s Electricity Generator Levy jumps to 55%—we explore what this change means for low-carbon generators, project finance, and your investment planning.
• EMI Expansion: How Growing UK Start-ups Can Use Enhanced Share Schemes From April 2026 — Budget 2025 expanded EMI thresholds on April 6 2026—this article breaks down what’s changed, who benefits, and how companies and employees can plan share options to maximise rewards.
• Modernising Tax Advice: What Tax Advisers Need to Know About HMRC’s New Registration Requirements — From 18 May 2026 UK tax advisers will be subject to new registration rules under the MMTAR initiative—this article explains who’s affected, what’s required, and how to avoid disruption for your clients.
• Avoiding Penalties from Promotion-Driven Conservation Easement Arrangements — IRS warns about inflated valuations and abusive conservation-easement tax schemes—learn how to assess risk, and seize the upcoming settlement opportunity if eligible.
• Navigating the New Remittance Transfer Tax & Proposed Regulations — As of Jan 1, 2026 the USA imposes a 1% excise tax on remittances funded with cash-like instruments; proposed IRS rules clarify who’s affected and how to comply.
• Disaster Tax Relief in Southeast Georgia: What Individuals and Businesses Must Know — After April 18, 2026 disasters in parts of Southeast Georgia, IRS-relief provides extended deadlines and income exclusions—here's how to qualify and use them.
• Natural Disaster Relief in Georgia: Key U.S. IRS Deadline Changes for Affected Taxpayers — Due to recent wildfires and winds in southeast Georgia, taxpayers in certain counties have extended deadlines through August 20, 2026 for federal returns and payments. Here's what those affected need to do.
• UK’s New Mandatory Registration Requirement for Tax Advisers from May 2026 — Starting 18 May 2026, UK tax advisers who interact with HMRC and get paid must register under a new regime, aiming to improve transparency and protect clients.
• U.S. Remittance Transfer Tax: What Providers and Senders Need to Know in 2026 — New federal rules under the One, Big, Beautiful Bill impose a 1% excise tax on certain remittance transfers. Here's what the proposed regulations change—and how to prepare.
• Machinations for Multinationals: Expanding GAAR Rules and New Penalties for Royalty Mispricing — Corporate entities with large global turnover in Australia face expanding General Anti-Avoidance Rule (GAAR) scope and new penalties for mischaracterised royalty payments from July 2026.
• Preparing for Payday Super: What Employers Need to Know from July 2026 — From 1 July 2026, Australia’s Payday Super reforms bring tighter rules for when and how superannuation is paid — here’s what businesses must do to stay compliant.
• How the 2026–27 Personal Income Tax Cuts Will Impact Your Take-Home Pay — Australia’s upcoming personal income tax rate changes from July 2026 will reduce the lower-middle rate and ease the burden of bracket creep. Here’s what to expect and how to plan.
• Digital Assets Reporting: Preparing for Electronic 1099-DA and Guidance Removal of Basis-Shifting TOI Rules — New proposals may require digital asset brokers to furnish 1099-DA statements electronically and remove outdated basis-shifting regulations for reporting tax outcomes.
• UK’s New Mandatory Registration for Tax Advisers: What You Need to Know — From 18 May 2026, all tax advisers interacting with HMRC on behalf of clients must register under a new system—transforming compliance and raising standards in the tax advice sector.
• How to Incorporate the Remittance Transfer Tax into Your Cross-Border Tax Planning — Starting January 1, 2026, the U.S. imposes a 1% tax on remittance transfers funded by physical instruments—an important change for businesses sending money abroad.