Research and insights

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

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• How Digital Asset Reporting Changes in 2026 Affect Real Estate Sales — New IRS rules require digital assets used in real estate sales to be reported on Form 1099-S—learn what this means, who’s affected, and how to stay compliant.
• Digital Nomads & IRS: Tips for Applying the New Inflation Adjustments & Exclusions — With the U.S.’s One, Big, Beautiful Bill introducing key updates for 2026, digital nomads should be aware of how new exemption, deduction, and foreign income rules affect their tax obligations abroad.
• Canada’s New Excise Duty Relief: What Breweries & Wineries Need to Know — A fresh two-year extension of excise duty relief measures in Canada is offering major savings for breweries, distilleries, and winemakers—here’s how to qualify and maximize benefits.
• How the U.S.'s One, Big, Beautiful Bill Empowers Gig & Tip Workers — Recent changes under the U.S. One, Big, Beautiful Bill (OBBBA) are reshaping tax benefits for gig economy and tipped workers—unlocking greater deductions and relief for millions.
• Digital Nomad Residency: How the New Australia Tax Cuts and Global Rules Change Your Tax Home — For remote workers and digital nomads considering Australia, or maintaining ties here, recent tax changes impact residency tests, brackets, and global income exposure—here's what you should know.
• Preparing for Pillar Two and Global Minimum Tax: A Guide for Multinational Entities in Australia — With new global minimum tax rules coming into force and lodgments due from 30 June 2026, entities operating across borders need to understand how to comply and avoid penalties.
• Planning for the 2026–27 Income Tax Cuts: What Australian Individuals Should Do Now — New income tax rates effective from 1 July 2026 will change your marginal rate—here’s how to optimize deductions, withholding, & investment timing before the changes hit.
• Entity Setup Case Study: Choosing Between a CCPC or Public Corporation Under the SR&ED & Domestic Investment Incentives — A case-study style comparison showing how different entity types capture benefits under SR&ED, investment tax credits, and provincial incentives in Canada.
• Compliance Essentials: Reporting Fees in the Trucking Industry & Penalties — New CRA rules lift a moratorium—trucking companies now face penalties for failing to report fees for services paid to CCPCs over \$500. Understand who must file, what slips to use, and how to avoid fines.
• How to Navigate Canada’s Middle-Class Tax Cut: Planning Tips for 2025-2026 — With Canada’s lowest personal tax rate dropping from 15% to 14% as of July 1, 2025, millions stand to benefit—but getting full advantage requires thoughtful planning.
• Entity Setup & Planning: Using Trusts After UK’s Non-Dom Reforms — With the non-dom regime overhauled, how should entities and trusts be structured (or re-assessed) to manage tax risk and inheritance exposure under the new laws?
• How Making Tax Digital for Income Tax Will Affect Sole Traders & Landlords from April 2026 — Starting 6 April 2026, many sole traders and landlords will face digital record-keeping and quarterly reporting—here’s how to prepare and stay compliant.
• Navigating the New UK Non-Dom Regime: What Digital Nomads & Expats Need to Know — As of 6 April 2025 the UK’s non-dom tax regime has been abolished and replaced by a residence-based system—here’s how digital nomads and expats can adapt.
• Understanding Interest Rates, Underpayments, and Overpayments: What’s Changing in Q2 2026 — The IRS has set new interest rates for Q2 2026 affecting underpayments, overpayments, and corporate vs individual obligations—important for cash-flow planning and compliance.
• Planning for Trump Accounts: What Parents Need to Know About the One-Time $1,000 Contribution — The IRS has issued proposed regulations for Trump Accounts including a one-time $1,000 pilot program contribution for eligible children; here’s how to plan ahead and avoid pitfalls.
• Tax Relief & Digital Access: How to Use Business Tax Account for Partnerships and Non-Profits — Recent IRS policy expands digital access to the Business Tax Account, opening benefits for partnerships, governments, and non-profits—this article explains why that matters and how to make it work for you.
• Digital Nomads & Canadian Tax: Key Rules When Working Remotely from Abroad — Remote workers living overseas or considering leaving Canada should understand residency, reporting of global income, and tax treaties: rules have shifted—with serious implications.
• Staying Compliant: What Businesses Should Know About CRA’s 2026–27 Departmental Plan — The CRA’s 2026-27 plan unveiled recent measures businesses must watch—risk selection, debt resolution, SR&ED changes, and compliance priorities.
• How to Navigate Canada’s First Personal Tax Rate Cut: Smart Planning Moves — Canada’s reduction of the lowest marginal tax rate from 15% to 14%, effective July 1, 2025, opens planning windows—here’s how taxpayers can make the most of it now.
• Maximizing Investment Relief: New 40% First-Year Capital Allowance in the UK — UK businesses now can claim 40% first-year allowance on qualifying plant and machinery from 1 January 2026—this article explains when it's beneficial and how to optimise capital allowance planning.