Research and insights

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

Page 218 of 352 · 7031 published records

• Compliance Essentials: Navigating PAYE and Overseas Workday Relief Notifications — From 6 April 2026 employers submitting PAYE notifications for qualifying new residents must cap non-UK income at 30 %. Missing this risks under-withholding and penalties.
• Entity Setup: Leveraging Expanded EMI Rules for UK Start-ups From April 2026 — The EMI scheme thresholds have increased dramatically from 6 April 2026. Start-ups can now grant more share-options, with larger asset and employee caps, opening up equity incentives.
• How UK Digital Nomads Should Prepare for Changes in National Insurance from Abroad — From 6 April 2026 new rules remove voluntary Class 2 NICs for those abroad and require a 10-year UK link for Class 3 contributions — essential for digital nomads’ pension planning.
• Relief for Farmers and Fishermen Underestimated Their Estimated Tax in 2025? — Notice 2026-24 waives penalties for qualifying farmers and fishermen who underpaid estimated taxes—provided certain conditions are met by April 15, 2026.
• Foreign Earned Income & Housing Exclusion: How the 2026 Adjustments Open Doors for Digital Nomads — Important adjustments to housing exclusions under IRC section 911 allow digital nomads to exclude higher foreign housing costs for 2026—and even apply them retroactively to 2025 in many cases.
• How the Final Regulations for “No Tax on Tips” Impact Tipped Workers — The IRS has issued final regulations defining “qualified tips” and published the occupations eligible under the “No Tax on Tips” provision, offering major savings for tipped employees and gig workers starting in tax year 2025.
• Navigating UK Non-UK Residence Regime: Digital Nomad Insights from Reforming Taxation of Non-UK Individuals — The UK is overhauling tax for non-UK domiciled persons, removing domicile status and shifting to a new residence-based system. Crucial for digital nomads and international workers.
• UK Employers: Get Ready for Major Payroll & Expense Rule Changes from April 6, 2026 — Starting 6 April 2026, the UK rolls out sweeping changes affecting workplace benefits, contractor returns, umbrella companies and homeworking expense relief. Employers need to act now to stay compliant.
• Case Study: Indigenous Artist Without ABN & Withholding Relief Under New Instrument — New withholding rules now ease tax compliance for Indigenous artists in remote zones who don’t hold ABNs. This case study explores eligibility and how to benefit under the 2026 Legislative Instrument.
• Compliance Spotlight: Payday Super – What Employers Must Do Now — The shift to Payday Super rules from 1 July 2026 demands companies revamp payroll, reporting, and payment timing. This guide helps employers get compliant before it's too late.
• Strategic Super Moves Before Division 296: What Australians Need to Know — With the new Division 296 tax coming into force from 1 July 2026, high-superbalance holders must plan ahead to manage tax on excess super earnings. This article breaks down the rules, thresholds, and smart actions you can take now.
• Tax Considerations & Residency for Digital Nomads in Canada: What’s New in 2026 — For digital nomads crossing borders in 2025-26, changes to tax rates, foreign income rules, and deductions, including northern zones, can significantly affect your obligations and benefits.
• Compliance Essentials for Non-Resident Service Providers: Withholding, Portals, and New Rules — Canada’s updated withholding requirements and new digital tools make it crucial for non-resident service providers to understand when and how tax is withheld and reported.
• Middle-Class Tax Cut and First-Time Home Buyers’ GST Rebate: How to Maximize Savings in 2026 — Canada’s Bill C-4 brings significant tax relief in 2026 with a lower marginal rate and GST savings for first-time home buyers—here’s how these changes affect you and what action to take now.
• Compliance Alert: Updated IRS Mileage Rate and Vehicle Use Regulations for 2026 — Fresh from IRS Bulletins: rules on nonpersonal use vehicles and updated standard mileage rates — crucial for anyone deducting vehicle expenses or using employer-provided autos.
• Navigating Group Exemption Letters: IRS Rev. Proc. 2026-8 Changes for Tax-Exempt Organizations — New IRS procedures ease the process for subordinate entities to gain group exemption status — learn deadlines, documentation and effective dates.
• Optimizing the New Deduction for Qualified Passenger Vehicle Loan Interest (QPVLI) — Learn how recent US policy changes under the One, Big, Beautiful Bill now allow deductions on car loans, including phase-outs, criteria, and how to use Schedule 1-A.
• Navigating the New Division 296 Tax: High Super Balances and You — If your super balance is over AUD 3 million, the new Division 296 tax rules will affect you — here’s how to calculate, prepare and minimise the impact.
• Digital Nomads and Foreign Income Reporting in Canadian Taxes: Key Rules Under 2026 — If you’re working remotely from Canada or abroad, understand the rules around foreign income, foreign property disclosure, and how this affects your Canadian taxation and compliance.
• Automatic Tax Filing for Lower-Income Canadians: What’s New and How to Use It — The government is rolling out pilot programs so eligible individuals with lower income might not even need to file—the CRA could file for you under this optional scheme.