Research and insights

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

Page 225 of 352 · 7031 published records

• Understanding the New Tax Adviser Registration Rules in the UK — From April and May 2026, a legal requirement to register as a tax adviser is being introduced—this article breaks down who needs to register, when, and why this matters.
• Planning Retirement Abroad: UK National Insurance Changes & What Digital Nomads Must Know — With the removal of voluntary Class 2 NICs abroad from 6 April 2026 and new criteria for Class 3, those planning long-term work or retirement overseas need to act now to protect their UK pension entitlement.
• Entity Setup and Provincial Credits in British Columbia Starting April 2026 — BC introduces new refundable credits and extends key industry reliefs—important for Canadian entrepreneurs and corporations planning state-provoked expansions this year.
• Digital Nomads and the Foreign Earned Income Exclusion: What Changed in 2026 — For remote workers abroad, the increase in FEIE and related housing expense limits provides fresh leverage—learn how to maximize your benefits.
• Maximizing Deductions and Credits Under the ‘One, Big, Beautiful Bill’ for 2026 — Learn how the sweeping One, Big, Beautiful Bill package expands deductions and credits in 2026—and concrete ways to apply them to lower your tax liability.
• Compliance Strategies 2026: Tackling Australia’s Pillar Two & Small Business Pressure Points — New minimum tax rules and small business compliance hotspots are redefining what makes a tax-safe entity; here’s how to stay ahead and avoid costly penalties.
• Entity Setup Essentials: Choosing the Right Structure in Australia — The decisions you make when setting up your business entity—sole trader, company, trust—directly affect tax rates, compliance burden, and your ability to benefit from new incentives.
• Smart Moves for Digital Nomads: Navigating Australia’s Tax Landscape — If you’re a digital nomad operating in or with Australia, understanding the global minimum tax (Pillar Two), superannuation, and resident vs non-resident status can save you real money.
• Idle Assets to Entities: Structuring for Small Businesses in Light of Canada’s New Lifetime Capital Gains Exemption — With the Lifetime Capital Gains Exemption set to $1.25 million and proposed tax changes, structuring your small business or farm entity can significantly affect long-term succession and capital planning.
• Compliance Spotlight: CRA’s 2026–27 Strategy to Tackle GST/HST Schemes and Tax Debt — The Canada Revenue Agency’s 2026–27 Departmental Plan increases enforcement of GST/HST refund schemes, and expands tools for managing tax debt and compliance for both individuals and businesses.
• Tax Planning Tips: Maximizing Benefits Under Canada’s Lower Marginal Tax Rate — With the lowest federal personal income tax rate dropping to **14% as of July 1, 2025**, many Canadians can adjust their tax planning strategies to optimize income and reduce liabilities.
• Compliance Checklist: Adapting to the UK's Residence-Based Tax System — As the UK’s tax laws transition, individuals and employers must update reporting, PAYE operations, and ensure records align with the residence-based treatment of foreign income and gains.
• Inheritance Tax Overhaul: From Domicile to Long-Term UK Residence — The UK’s shift from domicile-based to residence-based IHT from 6 April 2025 means non-UK assets and trusts now taxed based on 10-of-20-year UK residence; here’s how families and trustees must adapt.
• How the New Residence-Based Regime Replaces Non-Dom Status: What Digital Nomads Need to Know — With the UK abolishing domicile-based tax treatment from April 2025, digital nomads must understand eligibility for the new 4-year foreign income & gains (FIG) regime and what ‘long-term UK residence’ means for Inheritance Tax.
• Structuring Entities for Remote Entrepreneurs & Nomads: U.S. Entity Setup & Safe Harbor Options — Choosing the right structure—whether LLC, corporation, or foreign-owned – and utilizing safe harbors under updated regulations can optimize taxes for remote entrepreneurs and digital nomads working across borders.
• Digital Assets, Foreign Entities & Brokers: Navigating Reporting and Withholding in 2026 — IRS proposed and final regulations are reshaping how digital assets and foreign entities must report transactions, furnish statements, and comply with backup withholding—crucial for nomads, businesses, and brokers alike.
• Maximizing the Increased SALT Deduction and New Child Tax Credit Rules from the OBBB Act — With the One, Big, Beautiful Bill enacting significant changes to SALT deductions and child tax credit thresholds starting in 2025–2026, U.S. taxpayers should plan now to leverage these new opportunities.
• Entity Setup Case Study: Choosing Between a Canadian Corporation vs. Sole Proprietorship — For entrepreneurs considering launching in Canada, deciding between a corporation or sole proprietorship can be the difference between high taxes and optimized growth—let’s dive into their trade-offs.
• Staying Compliant: How the UK’s Making Tax Digital for Income Tax Reforms Will Impact Small Businesses and Landlords — UK sole traders and landlords face major reporting changes with the rollout of Making Tax Digital (MTD); understanding timeline and avoiding penalties will be critical.
• Smart Tax Planning for Digital Nomads: Maximizing the Foreign Earned Income Exclusion — Digital nomads can unlock huge savings by navigating the U.S. tax rules—especially the Foreign Earned Income Exclusion—and structuring their time and income in the most advantageous way.