Research and insights

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

Page 207 of 351 · 7013 published records

• Navigating the New Division 296 Super Tax: What High-Balance SMSF Trustees Must Do Now — The new Division 296 super tax begins 1 July 2026 and means substantial changes for trustees with super balances over AU$3 million; here’s a planning guide to stay ahead.
• Inheritance Tax Changes on Unquoted Shares: Cut Relief to 50% — What That Means for Your Estate Plan — Major reforms to IHT relief now mean many unquoted shares will only qualify for 50% relief from 6 April 2026 — forcing a rethink of trust, gifting, and succession structures.
• Capital Gains Tax Overhaul 2026: What Entrepreneurs & Investors Need to Know — With Capital Gains Tax rates rising and reliefs shrinking from April 2026, investors, founders, and business owners need to rethink exit strategies and relief eligibility now.
• How the Removal of Home-Working Expense Deductions Affects Remote Workers in the UK — With unreimbursed home-working expense deductions abolished from 6 April 2026, employees and digital nomads must adapt quickly to new tax norms and employer policies.
• Compliance Guide: Resolving ERC Disallowances and Avoiding Litigation — New procedures allow more time to settle Employee Retention Credit disputes before entering litigation—smart compliance steps to protect your rights and refunds.
• Strategic Tax Planning for Digital Nomads: US Rules You Might Be Overlooking — How U.S. tax changes in 2026 and the One, Big, Beautiful Bill affect digital nomads—what to watch, what’s changed, and strategies to minimize double taxation.
• Lowest Federal Tax Rate Cut & Excise Relief in Canada: What Digital Nomads, Small Businesses, and Individuals Should Know — Canada’s Bill C-4 delivers a cut to the lowest bracket, permanent fuel charge removal, and excise alleviation for brewers—all with implications for remote workers, micro-businesses, and cross-border lives.
• Entrepreneurs’ Edge: UK’s Reforms to Venture Reliefs and Incentives — A sweeping reform of UK tax reliefs for start-ups and scale-ups delivers expanded Enterprise Management Incentives, more generous limits under EIS and VCT, and fresh Listing Relief to drive institutional capital to new growth companies.
• Planning for Remittance Transfers: New U.S. Excise Tax Rules You Need to Know — Learn how the new 1% remittance transfer tax under the “One, Big, Beautiful Bill” will affect cross-border fund transfers and what steps both senders and remittance providers should take now.
• What Global and Domestic Minimum Tax Means for Multinationals in Australia — New lodgement APIs and obligations under Pillar Two are in force, affecting how large multinationals report income inclusion and top-up tax in Australia.
• Modernisation of Trust Reporting: Mandatory Beneficiary TFN from July 1, 2026 — ATO’s MTAS Phase 2 mandates new disclosure for closely-held trusts including beneficiary TFNs and new return labels—practical guidance for trustees and tax practitioners.
• Tax Cuts for Every Taxpayer from 1 July 2026: What You Need to Know Now — Australia’s newest tax cuts coming from 1 July 2026 reduce the bottom marginal rate and shift obligations across Medicare levies—practical tips ahead for individuals and advisors.
• Digital Nomad Tax Strategy: Maintaining or Severing Canadian Residency — For remote workers considering life beyond Canada’s borders, understanding the rules for residency and tax obligations can make the difference between legal surprises and optimized tax outcomes.
• Choosing Between Sole Proprietorship and Corporation: What Entrepreneurs in Canada Need to Know — A detailed guide breaking down the tax, liability, and compliance trade-offs between sole proprietorships and corporations in Canada—helpful if your revenue is growing or risk is rising.
• Case Study: How IHT Changes from April 2026 Impact Family Farms and Business Owners — Inheritance Tax reliefs for business and agricultural property have been capped; this case study shows what that means for farm owners, with planning strategies to mitigate the new charge.
• Tax Planning for Entrepreneurs: Leveraging UK Growth-Friendly Reliefs Starting April 2026 — Entrepreneurs can tap into enhanced reliefs for EMI, EIS, VCT and Listing Relief now that key caps and thresholds have changed. This guide shows how start-ups and scale-ups can plan effectively.
• How Making Tax Digital for Income Tax Affects Sole Traders and Landlords from April 2026 — From 6 April 2026, many sole traders and landlords must adopt digital record-keeping and quarterly reporting under MTD for Income Tax. This article unpacks who’s in scope, what has to change, and how to stay compliant.
• Entity Setup Essentials: Handling Dyed Fuel Excise Under New OBBB Rules — Understand the new temporary excise tax refund system for dyed fuel post-One, Big, Beautiful Bill, and how entities should adjust operations to comply and avoid penalties.
• Case Study: Streamlined ERC Disallowance Process Simplifies Appeals — See how the IRS’s new streamlined procedure helps businesses and nonprofits resolve Employee Retention Credit controversies without entering litigation — through Form 907 and Notices CP320B.
• Mastering Digital Nomad Taxes: Foreign Earned Income Exclusion & One Big Beautiful Bill — Learn how the filing season changes under the One, Big, Beautiful Bill and Foreign Earned Income Exclusion affect U.S. citizens working abroad — with concrete steps to stay compliant in 2026.