Research and insights

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

Page 205 of 351 · 7013 published records

• How Digital Nomads Can Leverage the U.S. 100% First-Year Depreciation Rule — The One, Big, Beautiful Bill allows eligible property purchases to be fully depreciated in the first year—here’s how digital nomads operating businesses abroad can use it to their advantage.
• US Remittance Transfer Tax Rules Explained: What Businesses and Individuals Must Know — A new 1% excise tax on certain remittance transfers has introduced significant obligations starting Jan 1, 2026—this article breaks down what triggers the tax, who’s responsible, and how to plan ahead.
• For Digital Nomads: How Australia’s 2026 Tax Reforms Could Affect Your Investments & Expat Income — From changes in CGT treatment to restrictions on property deductions, Australia’s upcoming reforms will alter the landscape for expatriates and foreign investors with ties to the Australian tax system.
• What Australia’s 2026-27 Budget Means for Compliance: Trusts, Discretionary Trust Tax, and PAYG Changes — New rules for discretionary trusts, loss carry back, and PAYG instalment flexibility are changing what trustees and small businesses need to do to stay compliant under the Australian tax system.
• Navigating Australia’s Negative Gearing and CGT Overhaul: What Property Investors Must Know — Australia’s 2026-27 Budget introduces sweeping changes to negative gearing and the capital gains tax discount — effective July 1, 2027 — transforming what many property investors have counted on for decades.
• Claiming Refunds on Dyed Fuel Excise Tax: What Businesses Need to Know — OBBB introduced §6435 allowing recovery of excise tax paid on dyed fuel—this explains criteria, filing procedures, and how to ensure you’re eligible.
• Maximizing Tax Benefits with the Expanded Opportunity Zones in 2027 — The OBBB permanently renews Opportunity Zones and allows new nominations beginning July 2026—here’s how investors and state officials can make the most of these changes starting in 2027.
• How US Workers Should Leverage the New Remittance Transfer Tax Rules — The recent One, Big, Beautiful Bill has introduced a 1% excise tax on certain remittance transfers from the U.S.—who pays, what instruments trigger it, and how businesses must comply.
• Entity Setup: Choosing the Right Structure in Australia Under New Trust and Reporting Rules — Changes in trust reporting and beneficiary TFN requirements mean your choice of business structure can affect compliance burden—this article helps you compare trust, company, partnership options under evolving law.
• How Digital Nomads Might Be Taxed in Australia: Residency, Income, and Remote Work Rules — If you live nomadically but have Aussie roots or income, it's essential to understand how tax residency, superannuation, and foreign income mix under Australian law.
• Navigating Pillar Two and Global Minimum Tax: What Multinational Enterprises Need in Australia — As Australia tightens its digital economy rules, MNEs must understand Pillar Two obligations, APIs for filing, exemptions & safe harbour to stay compliant and optimise tax outcomes.
• Entity Tax Classification: New Final Rules for Tribal Entities Under OBBB — Final IRS/Treasury regulations alter how Tribal-government-owned entities are treated for tax classification—this is a pivotal shift for such entities' federal obligations.
• Compliance Checklist for IRS Proposed Remittance Transfer Tax Under OBBB — A run-down on the 1% remittance tax, who is liable, key deadlines, and how to avoid penalties under the new regulations.
• Maximizing the New No-Tax Tips Deduction: What Gig Workers Need to Know — The One, Big, Beautiful Bill introduces a powerful deduction for tipped workers—here’s how to claim it, who qualifies, and how it interacts with other income.
• Tax Planning Tips for 2026-27: Leveraging Australia’s Stage 3+ Tax Cuts — With the second marginal rate falling on 1 July 2026, individuals can rethink deductions, withholdings, and investments to make the most of lower tax rates.
• Getting Ready for Payday Super: Superannuation Reform from 1 July 2026 — Australia’s Payday Super reform changes when employers pay super contributions—mark your calendars and update your payroll systems.
• Navigating the Global & Domestic Minimum Tax Rules: What Multinationals In Australia Must Know — Australia has implemented new minimum tax rules as part of its Pillar Two commitments—key for any large multinational operating with low effective tax rates overseas.
• Digital Nomads and Canadian Residency: Understanding Factual and Deemed Status Rules — Whether you're travelling, working abroad, or moving between countries, understanding how CRA determines Canadian residency (factual vs deemed) is key for limiting global tax exposure.
• Compliance Update: Properly Claiming Home Office Expenses Under New Rules — Starting in the 2023 tax year, none of the temporary flat-rate options apply: employees must use detailed expenses to claim home-based work expenses.
• Smart Tax Planning: Leveraging the First Marginal Rate Cut in Canada — Learn how reducing the first federal marginal rate from 15 % to 14 % (effective July 1, 2025) changes deductions, credits and planning strategies to maximize savings.