Research and insights

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

Page 212 of 351 · 7013 published records

• Foreign Resident CGT Regime: What Digital Nomads and International Investors Need to Know — New draft legislation will tighten capital gains tax for foreign residents – don’t be caught unaware if you’re investing or disposing of Australian real estate or natural-resource assets.
• Payday Super and the Closing of SBSCH: Compliance Imperatives for Employers — Beginning 1 July 2026, new superannuation payment rules and the closure of SBSCH are en route—are your payroll systems ready?
• Maximizing Small Business Deductions Before 30 June: The $20,000 Instant Asset Write-Off Explained — Small businesses have a limited window to leverage the $20,000 instant asset write-off before it reverts drastically. Timing and asset setup are critical to lock in the deduction for FY 2025-26.
• Case Study: Using Low-Carbon LNG Asset Expensing & Tax Credits to Improve Project Viability — An in-depth example showing how new Canadian policy on accelerated capital cost allowance and CCUS tax credit can make low-carbon LNG projects more attractive.
• Entity Setup in Canada: Employee Ownership Trusts Become Permanent – What You Need to Know — Canada’s Autumn and Spring economic changes make Employee Ownership Trusts (EOTs) permanent – here’s how businesses and owners can leverage this tool for succession planning and tax savings.
• How Canada’s New Spring Economic Update Impacts Digital Nomads: Travel & Tax Insights — Discover what recent legislative changes mean for Canadians working abroad—especially tax deductions, relocations, and claiming benefits under the 2026 updates.
• Taxation of Carried Interest from April 2026: What Asset Managers and Globally Mobile Individuals Must Know — From April 2026, the UK’s carried interest rules are overhauled: moving fully into the income tax regime with new multipliers and stricter definitions — vital reading for fund-managers and cross-border professionals.
• Compliance Alert: Homeworking Cost Deductions Removed & What Employers Need to Do — A recent UK change removes employee tax deductions for non-reimbursed homeworking expenses. Here’s what that means for you as employer or employee to stay compliant.
• Planning for 2026: How UK Start-ups Can Maximize EMI, EIS & VCT Reliefs — Recent enhancements to UK entrepreneurial reliefs like EMI, EIS and VCT offer scale-ups and founders significant tax advantages — but only with careful structure and timing.
• Digital Record-keeping and Obligations for Property Income: Preparing for MTD Changes — The UK’s new digital-record rules for property income, even below VAT thresholds, are impacting landlords and rental income. Know your obligations now.
• Startup Reliefs Expanded: How Entrepreneurs Can Leverage New Investment Incentives — From 6 April 2026, UK startups have more generous conditions under EMI, EIS and VCTs. Here’s how to use them to keep talent and raise capital efficiently.
• Digital Mandation Threshold Drops: What This Means for Sole Traders and Landlords — From April 2028, more UK sole traders and landlords will need digital record-keeping under Making Tax Digital. Here’s how to prepare to avoid penalties.
• Canada’s Affordability Measures: What Makes Life More Affordable Means for Individuals & First-Time Home Buyers — With Bill C-4 now law, Canadians are seeing permanent tax changes—lower rates, rebates, and benefit programs—that change both daily living and housing decisions.
• UK’s Entrepreneur Tax Relief Boost: What Startups Need to Know — The UK has expanded tax relief under EIS, VCT, and EMI schemes—good news for startups looking to attract talent and capital; here’s how to use these changes to scale globally.
• Planning Your Taxes Around the New U.S. Remittance Transfer Excise Rules — With the IRS’s recent proposed regulations on the remittance transfer tax under the One, Big, Beautiful Bill, individuals and businesses sending remittances should know how this excise tax applies and what steps to take.
• What Multinationals Need to Know: Australia’s Pillar Two Minimum Tax Rules — Australia’s global minimum tax rules now law, applying from 1 January 2024 for large MNEs—understand how this affects foreign income, tax offsets and reporting obligations.
• Trustee Obligations from July 2026: Mandatory Beneficiary TFN Reporting Explained — Closely held trusts will need to report beneficiary Tax File Numbers (TFNs) mandatorily starting 1 July 2026—trustees must prepare now.
• Preparing for the 2026 Bracket-Creep Tax Cuts: What Every Australian Should Know — Starting 1 July 2026, the marginal tax rate for income between $18,201-$45,000 drops from 16% to 15%, then to 14% on 1 July 2027—it's crucial to plan ahead now.
• Compliance Essentials: Reporting Changes for the Canada Carbon Rebate for Small Businesses — Learning how small businesses must now treat the Canada Carbon Rebate for tax reporting, including automatic CRA adjustments and what you must do if you already claimed it.
• Navigating Canada’s New GST/HST First-Time Home Buyer Rebate: What You Need to Know — With Bill C-4’s Royal Assent, the GST/HST Rebate for first‐time home buyers is changing. Learn eligibility, savings, and how to apply.