Research and insights

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

Page 213 of 351 · 7020 published records

• 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.
• Maximizing Tax Savings with Canada’s Employee Ownership Trust Tax Exemption — A deep dive into the newly permanent Employee Ownership Trust Tax Exemption, with strategies for transitioning your business ownership—and what small and medium enterprises should know.
• How States Can Nominate Qualified Opportunity Zones for 2027: A Guide for Local Governments — State and local officials: learn how to identify eligible tracts and meet IRS requirements for QOZ nominations beginning mid-2026.
• Compliance Checklist for the New Remittance Transfer Tax — Ensure your business meets its reporting, collection, and deposit obligations under the 1 % remittance transfer tax effective from Jan 1, 2026
• Maximizing the “No Tax on Tips” Deduction Under the One, Big, Beautiful Bill — A deep dive into how tipped workers—including gig economy performers—can use the new tax deduction for qualified tips to reduce tax liability in 2025 and beyond.
• Understanding the U.S. Remittance Transfer Tax under the One, Big, Beautiful Bill — A new 1% excise tax on remittances using cash or similar instruments begins Jan 1, 2026. Here's what remittance providers and senders need to know to stay compliant under proposed regulations.
• Maximizing U.K. EMI Tax Relief after the 2026 Expansion — The U.K. significantly expanded its Enterprise Management Incentives scheme earlier this tax year. Learn how startups and scale-ups can benefit from increased thresholds and changes to the EMI eligibility rules.
• International Tax & Pillar Two: What Multinationals Must Track in 2026 — Australia’s Pillar Two and Global Minimum Tax rules are evolving. This article outlines the compliance dates, recent clarifications, and steps multinationals need to comply under these new rules.
• Payday Super: What Employers Need to Do From 1 July 2026 — Major reforms to super guarantee payments under Payday Super are coming. Employers must ensure contributions align with salary payments and meet new timing and reporting rules.
• Navigating Division 296: High Super Balance Tax and Planning Strategies — Big changes to superannuation balance tax hit from 1 July 2026. Here’s how Division 296 works and how you can plan ahead if your total super balance is above the thresholds.
• Entity Setup Guide: Employee Ownership Trusts and Immediate Expensing in Canada — If you're considering structuring your business with employee ownership or taking advantage of new expensing rules for buildings, here’s what to know from 2026 policy.
• Spring 2026 Key Compliance Changes for Canadian Businesses — Recent updates from Canada’s Spring Economic Update bring tax compliance changes that affect trusts, reporting obligations, and more for corporations and non-profits.
• How Canada’s First Marginal Tax Rate Cut Impacts Everyday Tax Planning — With Canada reducing the first federal tax bracket rate to **14% starting July 1, 2025**, here’s how you can optimize your income, deductions, and credits in 2026.
• Entity Setup for Non-UK Parent Companies: How UK Corporate Re-domiciliation May Shape Cross-Border Structure Choices — The UK is consulting on introducing an inward re-domiciliation regime—this article explores what that means for foreign companies considering using UK entities, and offers strategic insight for structuring to capture tax, legal and operational advantages.