Research and insights

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

Page 215 of 351 · 7020 published records

• Compliance Alert: Canada’s Extended Alcohol Excise Duty Relief — Canada has extended excise duty relief for small brewers through 2027-28 — delaying inflation indexation and maintaining reduced rates for up to 15,000 hectolitres of beer. Corporations need to align their forecasts and cash flows accordingly.
• Navigating Canada’s Middle-Class Tax Cut and First-Time Home Buyers GST Relief — Key affordability measures in Canada’s recent Bill C-4 delivered permanent changes: lower income rates for the middle class and major GST relief for first-time home buyers — learn what’s changed and how it may benefit you.
• How Canada’s Employee Ownership Trust Exemption Can Aid Succession Planning — A new permanent capital gains exemption via Employee Ownership Trusts opens strategic pathways for business owners to exit with tax efficiency while ensuring workers benefit — here’s how it works in practice.
• Entity Setup for Digital Nomads: Optimizing Your U.S. Business While Abroad — Structuring your U.S.-based business entity as a digital nomad can affect taxes, liability, and compliance—learn smarter setups and pitfalls to avoid.
• Digital Asset Brokers & 1099-DA: What Crypto Investors Need to Know — Proposed rules will change how digital asset brokers deliver tax statements—learn how this impacts your record-keeping and compliance.
• Mastering the Remittance Transfer Tax: Planning Tips for Individuals Sending Money Abroad — A 1 % remittance transfer tax now applies to many cross-border payments made via physical instruments—here’s how to plan ahead and reduce exposure.
• Canada’s Spring Economic Update 2026: Tax Cuts & Benefit Reforms You Should Know — Canada’s latest fiscal update delivers sweeping tax relief—from middle-class rate cuts to benefit enhancements—to support affordability and boost economic competitiveness.
• How U.S. Remittance Transfer Tax Changes Impact Senders & MSBs — The 1% remittance transfer tax under the One, Big, Beautiful Bill brings new compliance rules for remittance service providers and immediate cost implications for senders using certain payment instruments.
• Trusts, TFNs & Modernisation: What digital nomads and small business owners should know — With changes to trust reporting and mandatory beneficiary TFN disclosure coming from 1 July 2026, digital nomads, foreign residents and small businesses should prepare now for updated compliance rules.
• Global Minimum Tax (Pillar Two) compliance & what multinational enterprises must do by 30 June 2026 — Australia’s Pillar Two rules require MNEs to file multiple returns—and the ATO has consolidated some into a Combined Global & Domestic Minimum Tax Return—but lodgement and payment due dates loom.
• How superannuation reform & Division 296 tax will impact high-balance members — With Division 296 coming into effect 1 July 2026, superannuants with balances over $3 million need to understand new tax on earnings and transitional rules to avoid surprises.
• Entity Setup: Using Employee Ownership Trusts for Canadian Businesses — Canada has made the **Employee Ownership Trust (EOT) Tax Exemption permanent**, offering an innovative ownership structure to share profits with workers—ideal for founders exploring succession strategies.
• Navigating the New Groceries & Essentials Benefit: Eligibility, Payments, and Tax Implications — The new “Groceries and Essentials Benefit,” launching in July 2026, replaces the GST/HST credit—offering increased and quarterly payments to over 12 million Canadians with updated eligibility thresholds.
• How Canada’s New Fuel Excise Suspension Reshapes Cost Planning for Businesses — With the federal excise tax on gasoline and diesel suspended from April 20 to September 7, 2026, Canadian businesses—and especially those in transport and logistics—must re-evaluate their cost structures to take full advantage of these savings.
• Working from Home Relief Ends: Tax Planning Moves Before the Relief Disappears — The removal of tax relief for non-reimbursed homeworking expenses from April 2026 urges employees and executives to adapt their tax planning — what you should do now.
• How the Expanded EMI Scheme Boosts Entity Setup & Funding for UK Scale-Ups — With changes as of 6 April 2026, Enterprise Management Incentives (EMI) limits have been adjusted significantly — enabling growing companies to attract and reward talent more effectively.
• Making Tax Digital for Income Tax: What Landlords & Sole Traders Must Know — From 6 April 2026 new digital reporting rules begin for UK landlords and sole traders. This article explains what qualifies, key dates, and how to stay compliant.
• Entity Setup Strategies After the One, Big, Beautiful Bill: Choosing the Right Structure — Big changes under the OBBB mean entity choice (LLC, S-Corp, C-Corp) matters more than ever—especially for gig workers, mixed income, and digital nomads.
• Remittance Transfer Tax Under the One, Big, Beautiful Bill: What Businesses & Senders Must Know — Starting January 1, 2026, remittances sent via physical instruments are subject to a new 1 % excise tax—understanding who pays, how deposits work, and upcoming proposed regulations.
• Digital Assets & Form 1099-DA: What Every Taxpayer Should Know — As digital asset regulations evolve, understanding broker reporting on Form 1099-DA for transactions in 2025-2026 is essential to avoid surprises and penalties.