Research and insights

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

Page 233 of 352 · 7031 published records

• Compliance Update: New Rules for Reporting Financial Institutions under HMRC’s AEOI Framework — From January 2026, UK financial institutions must comply with tighter registration, due diligence, and reporting rules under updated CRS, FATCA, and CARF regulations.
• Smart Tax Planning with Inheritance Tax Changes from April 2026 — Major reforms to Agricultural Property Relief and Business Property Relief, and inheritance tax treatment of pensions and death benefits, kick in from 6 April 2026–get ahead with planning tips.
• Remittance Transfer Tax: What You Need to Know Now — Starting January 2026, a new 1% excise tax hits remittances sent abroad via physical instruments. Know who is liable, reporting duties, and what the proposed rules suggest.
• New Definition of ‘Qualified Nonpersonal Use Vehicles’: Relief for First Responders — Final regulations now recognize **unmarked vehicles used by firefighters, EMT crews, and more** as qualified nonpersonal use vehicles, exempting them from strict IRS substantiation requirements.
• Maximizing Your Refund: Transition to Direct Deposit & Electronic Payments in 2026 — With the IRS phasing out paper checks and enforcing new rules for refund disbursements, taxpayers and businesses must understand how to secure faster, safer refunds through electronic options.
• Canada’s Middle-Class Tax Cut & First-Time Home Buyers’ GST Rebate: What Digital Nomads Should Know — Canada has passed significant tax relief with Bill C-4—lowering first tax rates and introducing GST rebates for first-time homebuyers, with implications even you abroad should understand.
• UK’s National Insurance and Overseas Workforce Rules Overhaul: Compliance Must-Knows for 2026 — From April 2026 the UK is changing how voluntary NI abroad works, and tightening rules for umbrella companies in labour supply chains — critical for employers and expats alike.
• How the US Inflation Adjustments Under the 'One, Big, Beautiful Bill' Change Your Tax Planning for 2026 — The US standard deduction and marginal tax rates have shifted for tax year 2026 — here's what you need to know and how to plan accordingly.
• Tax Planning and Compliance for Foreign Resident CGT Withholding Regime — Understanding the foreign resident capital gains withholding changes: how they affect property and what steps to avoid surprises.
• Understanding Australia’s Global Minimum Tax: What Multinationals Must Know Now — Australia’s adoption of the OECD’s Pillar Two rules introduces new global and domestic minimum taxes – here’s what these mean and how in-scope multinationals can prepare.
• Navigating Australia’s Division 296 Superannuation Tax (Effective from 1 July 2026) — How the new Division 296 tax reshapes superannuation taxation for those with large balances—and what you can do now to prepare.
• Entity Setup Tips for Small Entrepreneurs with Access to Enhanced Credits — Between flow-through share updates, the LCGE increase, and investment tax credit expansions, new entity structures or share arrangements could unlock tax savings for small business founders.
• CRA’s 2026-27 Plan: What Businesses Need to Know for Compliance & Digital Changes — The CRA’s departmental plan for 2026-27 outlines accelerated compliance enforcement, digital service expansion, and tax debt management—critical for businesses and digital nomads alike.
• How the Lower First Federal Tax Rate Can Boost Your Planning Strategy — Discover why the drop in Canada’s lowest federal tax rate to 14% (from July 1 2025) can reshape your tax planning, especially if you’re in the lower income bracket or run payroll.
• Compliance Guide: What Sole Traders & Landlords Must Do for MTD from April 2026 — Making Tax Digital for Income Tax becomes mandatory from 6 April 2026 for sole traders and landlords with qualifying income over £50,000—here’s how to comply seamlessly.
• Essential Tax Planning Tips Ahead of Remote Gaming Duty Changes — The UK is about to significantly increase Remote Gaming Duty from 21% to 40% from April 2026—learn how this impacts your business and what you can do now to prepare.
• Case Study: How a Business Uses the New Remittance Transfer Tax to Save Costs — When SkyBridge Logistics restructured its payment flows, it reduced its excise tax burden under the remittance transfer rules—learn how they did it.
• Compliance Essentials: IRS’s Rev. Proc. 2026-8 and Group Exemption Letter Overhaul — Nonprofit organizations face updated procedures to obtain and maintain group exemption letters—enforcement tightens and timelines are now strict under Rev. Proc. 2026-8.
• Smart Tax Planning for Digital Nomads: Leveraging the One, Big, Beautiful Bill — New U.S. tax policies like the remittance transfer tax and amended fringe benefit rules under the One, Big, Beautiful Bill open planning opportunities—if you know how to use them.
• Case Study: How Recent Tax Cuts Reshape Take-Home Pay for Middle-Income Earners — With new tax cuts kicking in July 2026-27, middle-income earners will see meaningful relief—but understanding thresholds and timing matters to maximise benefit.