Research and insights

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

Page 208 of 351 · 7013 published records

• Setting Up Entity Structures with the Global & Domestic Minimum Tax in Mind — Australia’s implementation of the GloBE rules and the Domestic Minimum Tax means entity structures must be carefully planned to comply and optimize tax outcomes.
• Your Study Loan Repayments Just Got Easier: Key Loan Changes You Need to Know — Legislation has enacted major changes to how study and training loans are repaid in Australia—learn what’s new, who saves, and what you need to do.
• How to Navigate the 2026–27 Personal Income Tax Cuts in Australia — Australia is delivering new tax cuts for every taxpayer from 1 July 2026—learn how these changes affect your marginal rates, how to plan now, and what to watch out for.
• Transfer Pricing Modernization: Case Study in Section 247 for Multinational Entities — Canada’s introduction of a single operative adjustment rule under section 247 requires multinational companies to rethink their transfer pricing arrangements—this case study helps you understand practical implications.
• Using Fuel Excise Suspensions & Groceries Benefit Wisely: Tax Planning for Households and Businesses — Recent Canada policy suspends excise tax on fuels through early September 2026 and rolls out an enhanced Groceries & Essentials Benefit; here’s how individuals and businesses can plan to maximize benefit.
• How Digital Nomads Can Navigate Canada’s New Trust Reporting Rules — Bill C-15 introduces major changes to trust reporting—important for digital nomads using trust structures. Understand who must file, when, and how to stay compliant.
• Inheritance Tax Reliefs for Farms and Businesses: What’s Changing in 2026 — From April 2026, the UK’s inheritance tax reliefs for agricultural and business property are being tightened—this article tells you how estates are affected and steps you can take now.
• Electricity Generator Levy’s Increase: What Renewable Generators Must Know — From July 2026, the UK dimensions of the Electricity Generator Levy rise—renewables-sector stakeholders need to understand the 55 % rate, new duration, and how to plan around EGL exposure.
• How ‘Making Tax Digital’ Threshold Cuts Affect Sole Traders and Landlords — UK’s mandation threshold for Making Tax Digital (Income Tax) falls to £20,000 from April 2028—this article shows what it means, who’s impacted, and how to stay compliant.
• Digital Access & Entity Compliance: Business Tax Account Now Opening to More Organizations — The IRS has expanded digital access—Business Tax Account (BTA) now available to partnerships, tax-exempts, tribes, and government entities—making compliance faster, simpler, and more secure.
• Leveraging Qualified Opportunity Zones Under the One, Big, Beautiful Bill — New guidance gives states a rare opportunity to nominate rural and distressed census tracts for long-term tax incentives starting in 2027—ideal for investors or businesses targeting underserved communities.
• Strategic Use of Employee Retention Credit Disallowance Relief — Many businesses face disallowed Employee Retention Credit (ERC) claims—but new IRS policies now give eligible taxpayers a **streamlined pathway** to extend deadlines and preserve refund rights.
• Digital Assets & Basis Identification Relief: What Cryptocurrency Holders Need to Know in 2026 — New IRS guidance extends relief for digital asset holders using brokers—this article outlines how to identify basis, use standing orders, and minimize risk under upcoming regime changes.
• Navigating the Remittance Transfer Tax: New IRS Proposed Regulations Under the One, Big, Beautiful Bill — From 2026, a 1% tax on remittances using physical instruments poses compliance challenges—this article breaks down who pays, how it's collected, and what the proposed rules require.
• How Wildfire-Related Tax Relief Applies in Southeast Georgia: Planning Ahead After the IRS Extension — Individuals and businesses in parts of Southeast Georgia have been granted extended deadlines due to wildfire damage—understanding who qualifies and how to act can save you from costly penalties.
• Division 296 Tax: Super Strategies for High Net-Worth Individuals — From 1 July 2025, individuals with super balances over $3 million may now face the new Division 296 tax—this article explains who’s affected, how it’s calculated, and smart ways to manage the impact.
• Pillar Two in Action: Navigating Australia’s Global & Domestic Minimum Tax for Multinationals — Multinational groups operating in Australia face new obligations under the OECD’s Pillar Two rules—this article breaks down the lodgment requirements, exemptions, and key actions to stay compliant.
• Entity Setup for Non-Residents and Digital Nomads in Canada: Residency, Tax Treaties, and Section 217 — For digital nomads or non-residents, setting up minimal Canadian exposure via permanent establishments or election under section 217 can minimize tax while keeping compliance intact.
• Automatic Tax Filing & SimpleFile: Innovations in Canadian Filing Compliance — Canada’s CRA is moving toward automatic tax filing and pre-filled returns for eligible individuals. Here’s how compliance and timely filing will be easier— plus key steps you should know.
• Leveraging Canada’s First Marginal Tax Rate Cut: Practical Planning for Middle-Class Canadians — With Canada’s first income tax rate dropping from 15% to 14% as of July 1, 2025 under Bill C-4, understanding how this change affects marginal rates, credits, and deductions could save families hundreds.