Research and insights

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

Page 221 of 352 · 7031 published records

• Division 296 Super Tax Explained: High Balance Impacts & Strategies — Learn who pays the new super earnings tax on balances over $3M, how it's calculated and what retirement-savvy individuals can do to mitigate its effects.
• Navigating Payday Super: What Employers Must Do Before 1 July 2026 — Payday Super introduces sweeping reforms to when and how employers pay super contributions — here's a step-by-step guide to getting ready now.
• Elimination of Underused Housing Tax & Excise Duty Adjustments: What Property, Business, and Excise Tax Impacts to Expect in Canada — Key changes include the phasing out of the Underused Housing Tax from 2025, plus updated excise duty rates for alcohol and brewery businesses starting April 1, 2026.
• Simplified Filing and Benefit Access: Canada's Move Toward Automatic Tax Returns for Low-Income People — Canada is rolling out automatic tax filing and pre-filled returns for simpler tax situations—here’s who’s affected, when it launches, and how to verify your benefit eligibility.
• Claiming the Clean Electricity Investment Tax Credit in Canada: What Property Qualifies and How to Apply — A detailed guide to the newly enacted Clean Electricity ITC—learn which types of property qualify, how to meet requirements, and how to claim and file properly.
• Health Savings Account Changes for Digital Nomads and Remote Workers under OBBB — The One, Big, Beautiful Bill expands HSA eligibility: now bronze and catastrophic plans qualify, and telehealth services count—even if you haven’t met the deductible. Big news if you're remote or frequently abroad.
• Backup Withholding: What Gig Economy Workers Need to Know under OBBB — Proposed regulations under the One, Big, Beautiful Bill (OBBB) change the 1099-K reporting threshold, easing reporting burden for many gig and platform-based workers.
• Tax Relief Strategies for Digital Nomads in Canada After 2026 Benefit Reforms — Canada’s new GST-based benefits, rate reductions and housing rebates offer fresh planning paths for digital nomads; but beware five common pitfalls.
• Structuring US Entity Ownership Post-’One, Big, Beautiful Bill’: Key Anticipations — With recent Treasury regulations finalizing changes under the One, Big, Beautiful Bill, US entity structures around ownership, deductions, and nonpersonal use vehicles are seeing novel rules effective as of 2026.
• Navigating UK Reimbursements for Remote Workers & Employers (Post-April 6, 2026 Changes) — UK employees can no longer deduct homeworking expenses unless reimbursed; employers must now align reimbursements of eye tests, equipment, flu shots with new tax and NI rules effective from 6 April 2026.
• What Digital Nomads Should Know About Australia’s Pillar Two / GloBE Rules and Residency Testing — Australia’s GloBE rules and the permanent-residence test mean remote workers must carefully manage tax residency and foreign income reporting—details inside.
• Trustees Beware: Australia Streamlines Trust Reporting and Digitises Income Distributions — Upcoming reforms require trustees to report beneficiary TFNs and income distributions at lodgement time, enabling better pre-filling and modernization of ATO systems.
• How Australia’s New Division 296 Super Tax Affects High-Balance Members — Major changes under Division 296 introduce additional tax on super returns for balances above $3 million—what those affected need to know now.
• Entity Setup for Nomadic Entrepreneurs in Australia: Choosing the Right Structure in 2026 — Remote, global workers and digital nomads need clear guidance on structuring a business entity in Australia to manage tax obligations, imposts, and compliance efficiently.
• Navigating Electronics Trusts in Tax Time 2026: What DSPs and Advisors Need to Know — Major changes for Tax Time 2026 include new trust tax return formats and updated FBT, dependant offsets & pensioner tax offset reporting—prep now for compliance in the Digital Services Provider (DSP) Hub.
• Setting Up a Canadian Trust? Beware the 21-Year Rule & New Anti-Avoidance Measures — Recent proposed changes expand anti-avoidance rules for trust transfers, tightening the longstanding 21-year expiry to prevent indefinite deferring of capital gains.
• Ensuring Your Benefits Continue: Filing Taxes on Time to Protect Important Payments — Miss an income tax return, risk losing benefits: here’s how Canada’s rules on income-tested benefits and annual filings impact your rights and what to do now.
• Navigating Canada’s New Lowest Tax Rate Cut: What You Need to Know — Canada has lowered its lowest personal income tax rate and non-refundable tax credits rate starting July 1, 2025 — here’s how it affects your paycheck, deductions, and tax planning strategies.
• Entity Setup in the UK: Using EMI Share Options Post-April 2026 — Major changes to Enterprise Management Incentives (EMI) from 6 April 2026 offer better thresholds for UK startups looking to incentivize employees.
• How Digital Nomads Can Navigate the “One Big Beautiful Bill” Changes in the US — New US tax law reforms under the One Big Beautiful Bill introduce itemizing shifts, charity rules, and overtime deductions — all critical for digital nomads working from abroad.