Research and insights

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

Page 234 of 352 · 7031 published records

• Staying Compliant from Abroad: Tax Rules for Australian Digital Nomads — Working or travelling outside Australia? Here’s how your residency status, foreign income, super obligations, and lodging returns can get complicated — but manageable with the right preparation.
• Entity Setup & Corporate Credits in British Columbia: New Opportunities From April 2026 — British Columbia is adding new refundable tax credits for Canadian-controlled private corporations investing in manufacturing & processing assets. Discover how to position your entity to benefit.
• What Canadians Need to Know for 2026 Tax Filing Season — The 2026 tax season brings several procedural and administrative changes—from new CRA account security requirements to paper filing shifts. Here’s how to be prepared and compliant.
• Middle-Class Tax Cut in Canada: What It Means for Your Paycheque — Canada recently passed legislation reducing the lowest personal income tax rate to 14%, offering direct relief to millions. Learn how this impacts your withholding and annual tax bill.
• What Digital Nomads Need to Know: UK Residency, Taxes, and Income Sources — Remote work across borders doesn’t always protect you from UK tax. This guide explains how UK residency works, what income gets taxed, and smart ways for nomads to structure their finances.
• Tax Planning in a Threshold-Freeze Era: How to Minimize UK Tax under Frozen Pay Bands — With income tax and National Insurance thresholds frozen until at least 2030/31, UK taxpayers face “fiscal drag” — here's how to plan your income sources to reduce bracket creep effectively.
• AITSA Transformed: How UK Self-Employed and Landlords Must Adapt Before April 2026 — From 6 April 2026, new rules under Making Tax Digital for Income Tax Self Assessment will force many sole traders and landlords in the UK to shift from annual returns to quarterly digital reporting — here's what that means and how to prepare.
• Entity Setup & Digital Nomad Considerations under Australia’s Minimum Tax Rules — With new global minimum tax laws now law in Australia, setting up your residency, entity or cross-border structure needs fresh care—especially if you travel, work remotely, or run a small cross-border enterprise.
• Compliance Focus: Navigating Australia’s Royalty Withholding and Intangibles Rules — Australia is tightening the rules on royalty payments, withholding tax and the treatment of intellectual property—high stakes for companies with cross-border intangibles or software revenue.
• Tax Planning Strategies Ahead of Australia’s New Personal Income Tax Cuts — With tax rates dropping in 2026–27 and again in 2027–28, savvy taxpayers can plan ahead to maximise deductions and timing of income—especially self-employed and freelancers.
• Non-Residents & Regulation 105 Waivers: What Digital Nomads Should Know — If you’re a non-resident providing services in Canada or earning Canadian-source income, a Regulation 105 waiver can mean big savings—here’s how it works and recent consultation developments.
• Compliance Spotlight: CRA’s New 2026-27 Plan Tightens Focus on GST/HST Fraud & High Risk Sectors — Canada Revenue Agency is ramping up enforcement and audits across high risk sectors, with new tools, collaborations, and faster turnaround for SR&ED claims.
• Maximizing Savings from Canada’s Middle-Class Tax Cut: What You Need to Know — With the first marginal tax rate dropping, millions of Canadians stand to get relief—but timing, deductions, and source withholding changes matter.
• Non-Resident Capital Gains: Key Changes & What Overseas Investors Should Know — UK’s rules on non-resident capital gains are changing from April 2026. If you’re a non-UK individual or company investing in UK property through a protected cell company (PCC), these updates matter.
• Non-UK Individuals and the 4-Year Foreign Income & Gains Regime: Opportunities & Pitfalls — The dom status and remittance basis rules ended in April 2025. Explore the new 4-Year Foreign Income & Gains (FIG) regime, who qualifies, how to claim it, and what to watch out for.
• MTD for Income Tax: What Sole Traders & Landlords Need to Do Before April 6, 2026 — From 6 April 2026, some sole traders and landlords must switch to HMRC’s Making Tax Digital (MTD) for Income Tax. Learn how to prepare, who’s affected, and what software and deadlines matter.
• Extended Tax Deferral for Canadian Producers Hit by Bovine TB: What Digital Nomads & Farmers Need to Know — Canada proposes to extend income tax deferral for livestock producers impacted by recent bovine tuberculosis outbreaks, giving more flexibility to those rebuilding herds through 2030.
• UK Employers Beware: New PAYE & Nil-Return Rules Take Effect April 6, 2026 — In the UK from April 6, 2026, employers will face stricter rules in labour supply chains involving umbrella companies, and reinstatement of nil-return filing penalties under CIS. Employers must act now to update payroll operations.
• How U.S. Businesses Can Maximize the New § 45Q Carbon Capture Credit — With recent IRS guidance refining eligibility for § 45Q carbon capture credits, businesses investing in carbon capture and sequestration projects face new compliance demands and opportunities for tax incentives.
• Streamlining Super Contributions with NPP Rule & SuperStream v3 – What Employers Must Do — From 1 July 2026, Australia's super funds and employers must be ready for SuperStream Contributions v3, including the ability to receive payments via the New Payments Platform (NPP) and enhanced member verification features.