Research and insights

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

Page 236 of 352 · 7031 published records

• Fit for Digital Nomads: Leveraging New Deductions and Rules in OBBB While Abroad — Digital nomads can benefit from the One, Big, Beautiful Bill’s new deductions—but only if they understand the rules for vehicle interest, overseas income, and electronic payments.
• Compliance Check: Reporting Requirements for Third-Party Settlement Transactions Under OBBB — With the OBBB changes, third-party settlement organizations must now understand when to file 1099-K and perform backup withholding—only when certain thresholds are met.
• How the New ‘One, Big, Beautiful Bill’ Rules Shape Tax Planning for Car Buyers — With OBBB introducing a new deduction for Qualified Passenger Vehicle Loan Interest (QPVLI), car buyers can save—but only if they understand the new rules, thresholds, and what qualifies an "Applicable Passenger Vehicle."
• Case Study: How the US ‘One, Big, Beautiful Bill’ Inflation Adjustments Impact Tax Planning for Families — Increases to standard deductions, EITC, and foreign earned income exclusion reshape US tax strategies for 2026 — here’s how families can adjust.
• Compliance Essentials: UK Umbrella Companies and Labour Supply Chains from April 2026 — The UK is introducing stricter PAYE obligations in labour supply chains involving umbrella companies – here’s what employers, agencies, and contractors need to do.
• Tax Planning for Global Nomads: Managing the UK’s New Residence-Based Regime — How the UK’s shift from domicile to residence-based taxation for foreign income affects nomadic individuals, and strategies to reduce exposure under the new FIG regime.
• How Digital Nomads Can Leverage Canada’s 2026 Filing Tools and Support — With recent CRA innovations and benefit reforms, here’s what digital nomads should know to stay compliant, optimize refunds, and make use of Canada’s enhanced filing tools.
• Navigating the 2025 Marginal Tax Rate Cut: What Individuals Need to Know — The lowest federal tax rate drops to 14% on July 1, 2025—here’s how that change, plus related adjustments, affect your withholding, credits, and tax-return planning.
• Maximize Relief with the New Canada Groceries and Essentials Benefit — Learn how the recently passed Bill C-19 transforms the GST/HST credit into the Canada Groceries and Essentials Benefit—and how to maximize your payments starting in July 2026.
• Entity Setup Considerations: Tax Adviser Sanctions & Avoidance Promoters Rules Strengthened — From 1 April 2026 new legislation gives HMRC extra powers and sanctions against tax advisers and promoters facilitating non-compliance, with broad implications when setting up entities.
• Non-UK Domiciled Individuals: Understanding the New Foreign Income & Gains Regime — UK non-domiciled tax rules have changed: the remittance basis is abolished, replaced by a 4-year regime that grants tax reliefs for foreign income & gains beginning 6 April 2025.
• How Making Tax Digital Will Transform Tax Compliance for UK Sole Traders & Landlords — Sole traders and landlords with business or property income must prepare for phased rollout of Making Tax Digital for Income Tax, with key thresholds beginning in April 2026.
• Navigating the IRS’s New Notice 2026-3 Relief for Estimated Tax Underpayments — IRS Notice 2026-3 provides much-needed relief for taxpayers facing underpayment penalties due to deferrals under Section 1062 of the One, Big, Beautiful Bill. Here’s what the relief entails and how to make sure you benefit.
• Entity Setup Abroad: Choosing Between U.S. LLCs and Canadian Corporations for Cross-Border Entrepreneurs — Cross-border entrepreneurs operating between the U.S. and Canada face trade-offs when choosing between forming a U.S. LLC vs a Canadian corporation; tax treatment, liability protection, and treaty benefits all matter.
• Planning for UK Non-Dom Rules: How Digital Nomads Can Navigate the New Residence-Based Regime — With the UK ending domicile-based tax rules from 6 April 2025 and introducing a residence-based regime, globally mobile individuals need clear guidance on how to plan effectively under the new tax landscape.
• Entity Setup Essentials for Agricultural Businesses After Bovine Tuberculosis Tax Deferral — With extended tax deferral for farmers hit by recent bovine tuberculosis outbreaks, choosing the right entity structure and accounting policies has profound fiscal implications.
• Compliance Imperatives: CRA’s AI Expansion and Automatic Filing Plans — Canada’s CRA is integrating artificial intelligence and rolling out automatic/pre-filled tax returns, which raises new compliance responsibilities for taxpayers and businesses alike.
• How to Plan Your Taxes Around the New Canada Groceries & Essentials Benefit — With the Canada Groceries and Essentials Benefit (CGEB) replacing the GST Credit and richer benefits starting July 2026, there’s strategic planning to be done—especially for families and low-income individuals.
• UK Non-Dom and Foreign Income Regime: Digital Nomads and Long-Term Movers — With the remittance basis abolished and the new Foreign Income & Gains (FIG) regime in place since April 2025, digital nomads and long-term movers need new strategies for tax planning and residency decisions.
• Real‐Time Benefits in Kind Reporting: Preparing Employers Now — As the UK mandates real-time reporting of Benefits in Kind from April 2027, employers must take concrete steps now—this article walks you through what’s changing and how to prepare.