Research and insights

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

Page 229 of 352 · 7031 published records

• Entity Setup Considerations for UK-Based Foreign Digital Nomads — From residency to company type, here's what foreign digital nomads need to know when setting up a UK entity.
• How the Upcoming Dividend Income Tax Changes Will Affect Investors in the UK — From 6 April 2026, the tax rate on dividend income will increase—this article explains the change, who it impacts and how investors can adjust strategies now.
• Preparing for Making Tax Digital for Income Tax: What Sole Traders & Landlords Need to Know — From 6 April 2026, sole traders and landlords in the UK with qualifying income over £50,000 must use Making Tax Digital for Income Tax—here’s how to prepare and what to expect.
• Digital Nomad Tax Tip: Leveraging Canada’s New Lowest Rate and Credits — With Canada cutting its lowest personal income tax rate and expanding credits in 2025, nomads and remote workers can optimize their filings—here’s how.
• Compliance Checklist: Meeting the Latest UK Requirements for Tax Advisers — New UK rules from **April–May 2026** mandate registration and standards for all tax advisers interacting with HMRC—here’s what you need to know to stay compliant.
• Entity Setup Essentials: Choosing the Right Entity When Moving Abroad — How to strategically select and structure your business entity across global borders to maximize tax efficiency and minimize risk.
• Trusts & Beneficiaries: Modernised Reporting and Automatic Prefill Powers — Learn how Australia’s Modernisation of Tax Administration Systems (MTAS) Phase 2 changes trust reporting and beneficiary prefill—making trust income easier to lodge and reducing errors.
• Navigating 'Payday Super' and Super on Parental Leave: What Australian Employers Must Do — Learn how Australia’s upcoming Payday Super reforms and super contributions on parental leave will change employer obligations from 1 July 2026—and how to prepare.
• Maximizing Personal Tax Savings Before July 2026 Bracket Cuts — Australia’s upcoming changes to bracket rates offer a rare opportunity to restructure your income and deductions for significant savings before new tax brackets kick in.
• Digital Platform Operators & Synthetic Equity: How Canada’s Corporate Rules Are Shifting — New corporate reporting rules now target platform operators and synthetic equity arrangements, changing who can deduct dividends and what non-resident service providers must withhold.
• CRA’s 2026-27 Departmental Plan: What Automations, Pre-Filled Returns, and AI Mean for Taxpayers — The CRA’s roadmap for 2026-27 includes sweeping changes toward automation, pre-filled returns for simpler taxpayers, and increased use of AI across its services and compliance efforts.
• How Canada’s New Lowest Marginal Tax Rate Affects Your 2025 Return — A drop in the lowest federal tax rate to **14%** starting July 1, 2025, brings new implications for paycheques, credits, and refunds for millions of Canadians.
• For Digital Nomads: National Insurance Contributions Abroad & Residency Rules Tighten — Big shifts affecting nomads: voluntary NICs abroad are being removed, residency requirements strengthened, and tax on savings and investment income re-ordered—key for remote workers.
• Compliance Changes for PAYE Employers: Benefits‐in‐Kind and Umbrella Company Rules from April 2026 — New reporting requirements for benefits-in-kind (BiKs) and updated rules tightening responsibility across umbrella companies will significantly shift employer compliance.
• Maximizing Entrepreneur Reliefs: EIS, VCT & EMI Changes from April 2026 — Investment incentives are being overhauled in the UK: eligibility, thresholds and reliefs for EIS, VCTs and EMI change significantly. Here's how founders, investors, and employees can plan ahead.
• Case Study: How the New SALT Deduction Limit Could Impact High-Tax State Residents — An in-depth look at how the temporary increase of the SALT cap under OBBBA affects taxpayers in states like New York and California, including phase-outs and income thresholds.
• Navigating IRS Proposed Rules for Digital Asset Reporting via 1099-DA — Understand the implications of new IRS proposed regulations for furnishing Form 1099-DA electronically, and how digital asset brokers and taxpayers can prepare.
• Planning for Trump Accounts: What Parents and Guardians Need to Know — A closer look at the new Trump Accounts pilot under the One, Big, Beautiful Bill—how eligibility works, what contributions you can expect, and action steps now.
• Entity Setup Case Study: Choosing the Right Corporate Structure in British Columbia After New Tax Incentives — British Columbia has introduced refundable investment tax credits and extended existing credits—selecting the proper corporate form can maximise benefits under these changes.
• Compliance Checklist: How the GloBE Information Return Impacts Multinationals in Australia — Australia’s roll-out of Pillar Two/GloBE rules introduces new compliance obligations for MNEs—this article offers a step-by-step guide to meeting them and reducing risk.