Research and insights

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

Page 227 of 352 · 7031 published records

• Using Pillar Two Rules to Guide Global Tax Planning for Multinationals in Australia — Discover how Australia’s implementation of global minimum tax rules reshapes tax planning for multinational enterprises and how to adapt proactively.
• Maximizing Value with BC’s New Manufacturing & Processing Investment Tax Credit — British Columbia has introduced a refundable tax credit for manufacturing or processing investments—how to take full advantage while avoiding pitfalls.
• How Canada’s New Penalties in the Trucking Industry Change Reporting Rules — Starting in the 2025 tax year, trucking businesses are required to report large service‐payments with new penalties. What this means for contractors & fleet operators.
• Capital Allowance Changes: Leveraging the 40% First-Year Allowance & Reduced Writing-Down Rate — From 1 January 2026 and 6 April 2026, businesses face key shifts in capital allowances: a new 40% first-year allowance is available, but writing-down allowances drop from 18% to 14%. Know how to adapt both your investments and tax planning accordingly.
• Navigating Making Tax Digital for ITSA: What Sole Traders and Landlords Need to Know from April 2026 — From April 2026, HMRC’s Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) rule mandates digital quarterly reporting for sole traders and landlords with qualifying income over £50,000—understanding this change now can save you compliance headaches later.
• Case Study: How a Gig Worker Can Reduce Tax Bill Under Recent IRS Adjustments — The latest cost-of-living and tax law changes offer surprising savings for gig economy earners—here’s a breakdown of real opportunity.
• Entity Setup for Small Businesses: Choosing Between LLC vs. S Corporation in Light of the One, Big, Beautiful Bill — The 2025 OBBB law impacts how small businesses are taxed—here’s how to choose between LLC and S-Corp for tax savings and compliance.
• How Digital Nomads Can Take Advantage of the Foreign Earned Income Exclusion in 2026 — Remote work from abroad? The Foreign Earned Income Exclusion has increased for tax year 2026—here’s how nomads can use it, and when it might not make sense.
• Australian Tax Integrity and Global Minimum Tax: What Multinationals Need to Prepare For — Australia is extending its Tax Avoidance Taskforce, shifting focus to Pillar Two Global Minimum Tax and transparency requirements—multinationals must get ready for stricter reporting and possible transitional reliefs.
• Key UK Budget 2025 Changes: SME Reliefs, Corporate Tax Shifts & Compliance for Tax Advisers — Budget 2025 introduced sweeping changes in UK tax policy—raising allowances, expanding reliefs for small businesses, increasing penalties, and toughening adviser obligations. Here’s what every SME and tax adviser should know.
• Navigating Inflation Adjustments in the IRS 2026 Tax Year: What Individuals Should Know — The IRS has updated over 60 inflation adjustments for tax year 2026 under the One, Big, Beautiful Bill — learn what these changes mean for your deductions, brackets, and foreign income exclusions.
• Digital Nomads in Australia: Residency, Taxes & Optimising Your Setup — If you work remotely in Australia part time or are a frequent traveller, navigating tax residency is crucial—learn how it works, what counts, and what you can claim.
• Understanding the Global & Domestic Minimum Tax Rules for Multinationals — Australia’s minimum tax rules under Pillar Two are now law—this article breaks down who’s affected, what to prepare, and how to comply.
• How the 2026–27 Personal Income Tax Cuts Impact Everyday Australians — With the new tax cuts beginning 1 July 2026, many taxpayers will see changes to their marginal rates—here’s what you need to know and how to plan ahead.
• Compliance Checklist in Canada: What's New for Low- and Modest-Income Taxpayers — Important compliance changes are rolling out for 2026-27: new benefits, benefit eligibility, and cutting costs via rebates—here’s a guide to staying compliant and maximizing returns.
• Entity Setup in Canada: Choosing the Right Structure for Entrepreneurs — Selecting between a sole proprietorship, partnership, or incorporating can impact your taxes, liability, and growth—learn which fits your plan best.
• Smart Tax Planning for 'Digital Nomads' in Canada: What to Know Before You Move — Thinking of becoming a digital nomad? Discover the essential tax rules, residency tests, and deductions that can make or break your Canadian tax obligations.
• Compliance and Planning After Budget 2025: What Individuals in the UK Should Do Now — Budget 2025 introduced sweeping changes—from increased tax on foreign income and gains, to stronger HMRC enforcement and late payment penalties—this article lays out a compliance roadmap and planning tips to protect against surprises.
• Entity Setup & Trusts Post-Non-Dom Reforms: What Founders Need to Know — With non-dom status gone and residence-based rules in place, founders, entrepreneurs and trust users need to rethink how they structure entities—this article covers trust exposures, enterprise incentives, and what corporate structures now make sense in the UK.
• Navigating the Post-Non-Domicile Regime: Digital Nomads and New Foreign Income Rules — With the abolition of the remittance basis from 6 April 2025 and the introduction of a residence-based foreign income and gains (FIG) regime, digital nomads and foreign workers in the UK face major shifts—this article breaks down what’s new, what obligations apply, and strategies to manage your tax footprint.