Research and insights

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

Page 235 of 352 · 7031 published records

• Mandatory Beneficiary TFN Reporting for Closely Held Trusts Begins 1 July 2026 — Australia’s MTAS Phase 2 introduces mandatory reporting of beneficiary tax file numbers for closely held trusts—marking a step toward greater trust transparency and tax compliance.
• Tax Cuts Coming for Every Australian Taxpayer from 1 July 2026 — Australia's 2025–26 Federal Budget sets out new income tax rate cuts that will significantly ease bracket creep, with staged reductions to the 16% rate.
• Canadians Abroad & Digital Nomads: Tax Implications under Canada’s New Policies — For Canadians living or working overseas, recent tax changes, especially in personal taxation and CRA filing obligations, may alter your tax planning—here’s what to look out for.
• Compliance Spotlight: CRA’s Focus Areas & What Businesses Should Know in 2026-27 — The CRA is increasing enforcement and streamlining compliance—this article outlines where the risks lie and what businesses should do to stay ahead.
• Navigating the 2026 Tax Landscape: Planning for Canada’s Middle-Class Tax Cut and First-Time Home Buyers’ GST Rebate — With Bill C-4 now law, Canadians face major changes in personal income tax rates and GST relief for homebuyers—this article shows how to plan to maximize these benefits.
• Remote Gambling Duty Overhaul: What Gambling Operators & Contributors Must Prepare For — Remote Gaming Duty jumps from 21% to 40% from April 2026, bingo is duty-free, and remote betting gets its own rate — here’s what operators and stakeholders need to know
• Inheritance Tax Reliefs for Farms & Businesses: How the £2.5m Threshold Works — From April 2026, farms and family businesses can pass on far more qualifying assets without incurring IHT thanks to a raised £2.5m threshold for Agricultural & Business Property Reliefs
• Making Tax Digital (MTD) for Income Tax: What Sole Traders & Landlords Need to Know by April 2026 — A major reform mandates that self-employed individuals and landlords with income above £50,000 adopt digital record keeping and quarterly reporting — here’s how to prepare
• How Digital Nomads Can Navigate Foreign Earned Income Exclusion & Standard Deduction Changes — Tax year 2026 brings big standard deduction hikes and a rising Foreign Earned Income Exclusion—here’s how those affect nomads working abroad.
• Understanding Your Deduction for Qualified Tips, Overtime & Car Loan Interest — The OBBB introduces brand-new deductions for qualified tips, overtime, and certain car loan interest—here’s how to determine eligibility and claim them in your 2025 tax return.
• Maximizing Deductions for Seniors Under the One, Big, Beautiful Bill — Seniors now get a brand new additional deduction of up to $6,000 even if they itemize—and it applies whether or not you take the standard deduction. Here’s what that means.
• Entity Structure and Capital Cost Allowances in Canada: How Budget 2025 Affects Manufacturing Businesses — Canada’s Budget 2025 proposes enhanced expensing and capital cost allowances—great opportunity for manufacturing entities or those planning to invest in real assets.
• US IRS Guidance on Digital Asset Cost Basis and Proposed Regulations under the One, Big, Beautiful Bill — The IRS has issued new digital asset rules and proposed regulations under the One, Big, Beautiful Bill—crucial for anyone dealing in crypto, NFTs, or using brokers.
• Navigating UK Income Tax Reforms from Budget 2025: From Property Income to Dividend Rates — Understand how the UK’s Budget 2025 changes to property, savings, and dividend tax rates will impact different taxpayers, including landlords, investors, and high earners.
• Entity Setup for Small Businesses Under New Canadian Rules: From Mutual Funds to Hybrid Entities — New corporate entity rules affect mutual fund corporations, bankrupt corporations, and synthetic equity—knowing these can influence your choice of legal form.
• Trust & Bare Trust Reporting Changes in 2025: What Trustees Must Know — Significant changes in 2025 trust reporting—especially for bare trusts—and legal shifts impacting Schedule 15 mean accurate compliance is more important than ever.
• Maximizing Deductions for Digital Nomads in Canada: What’s Allowed & What’s Not — If you’re living the remote life and earning income abroad, Canada’s recent trust reporting changes and global tax minimums could reshape your deductions game.
• Staying Compliant Under the UK Business Rates & VAT Reforms — With widespread changes to business rates multipliers, VAT treatment of private hire and duties on vaping products, UK businesses must act now to remain compliant and avoid penalties.
• Effective Entity Setup in the UK Post-Budget 2025 for Start-Ups & SMEs — With sweeping reforms in Budget 2025, setting up the right entity structure—sole trader, company, or trust—requires attention to new allowances, VAT reliefs, and penalties. Here's a guide to help SMEs make optimal decisions.
• Navigating the New UK Non-Dom Regime: What Digital Nomads Must Know — Significant reforms to the UK’s tax treatment of non-UK domiciled individuals (non-dom regime) took effect from 6 April 2025; digital nomads need to understand how the new residence-based rules, FIG regime, and Moving Abroad protections affect them.