Research and insights

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

Page 216 of 352 · 7031 published records

• 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.
• UK’s Removal of Homeworking Expense Relief: What Employees & Employers Must Do Now — From 6 April 2026, UK employees can no longer claim tax relief for additional household costs from homeworking—understanding this change is essential for both workers and employers.
• Tax Relief on Fuel and Alcohol in Canada: What Businesses and Consumers Should Know — Recent Canadian tax policy has temporarily lowered fuel & alcohol excise duties to ease cost pressures for households and small breweries—key for planning and compliance.
• Entity Setup and Structuring in Light of Australia’s Division 296: What Businesses Should Consider — Choosing how you hold high-value assets matters: structuring through SMSFs, public funds or private entities can influence exposure to large-balance super taxation under new laws.
• Preparing for Payday Super from 1 July 2026: What Employers Need to Know — With Payday Super reforms kicking in on 1 July 2026, employers must rethink payroll timing, reporting, and contributions—this guide walks you through compliance steps and key responsibilities.
• How Division 296 Will Impact High-Balance Super Holders and What You Can Do About It — Australia’s new Division 296 tax introduces extra levies on super balances over $3 million and $10 million—now's the time to understand thresholds, planning windows, and actionable strategies.
• Using the 2026 Disability Tax Credit: What Canadians Need to Know Now — With changes in criteria and new streamlined options for certain conditions, here’s how to take full advantage of the Disability Tax Credit in Canada.
• Seven Tax-Smart Moves for Digital Nomads Under Canadian Tax Law — Navigating residency, deductions, and compliant planning — this guide helps digital nomads live globally while staying on the right side of Canadian tax laws.
• How Employee Ownership Trusts Can Reshape Small Business Succession in Canada — Learn how the permanent tax exemption for Employee Ownership Trusts (EOTs) opens new doors for business owners and workers to secure generational wealth — and how to plan to use it.
• ‘No Tax on Tips’ Final Rules: What Tipped Workers Should Know for 2026 — IRS has issued final regulations under the One Big Beautiful Bill removing income tax on tips for many occupations — here's how that works and who qualifies.