Research and insights

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

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• How UK’s New UTT Extension Shapes Tax Risk for Large Businesses — The UK has launched a consultation to **extend the Notification of Uncertain Tax Treatment (UTT)** regime—here’s what large businesses need to know now to manage compliance and tax risk.
• Navigating Group Exemption Letters for Nonprofits Under Rev. Proc. 2026-8 — After years of moratorium, the IRS has released updated guidance for group exemption letters under Section 501(c); nonprofits must comply with new supervision, reporting, and control rules.
• 2026 Standard Mileage Rates: Maximize Deduction or Reimbursement — IRS’s 2026 mileage rates have shifted—learn how to use these new rates to your advantage whether you're self-employed, a remote worker, or using your car for medical or moving purposes.
• Leveraging the $20,000/$200 Backup Withholding Threshold Under OBBBBA — The One, Big, Beautiful Bill significantly raised the trigger for backup withholding by payment platforms—this article breaks down what that means for sellers, gig workers, and businesses.
• Canada’s CRA Modernisation: Pre-Filled Returns & Filing Relief — Canada is advancing tax filing with pre-filled returns and system enhancements to reduce compliance friction for millions—but what it means for users and what to watch out for.
• UK Compliance Checklist for 6 April 2026 Tax Code & PAYE Changes — UK employers must prepare for sweeping changes from 6 April 2026: new tax codes, altered thresholds, and stricter rules for umbrella companies.
• How to Navigate U.S. Inflation Adjustments for Tax Year 2026 — Learn how the IRS inflation adjustments impact standard deductions, marginal tax rates, credits, and how to optimize your tax planning for 2026.
• Setting up Community Charity Trusts under New DGR Rules: A Practical Guide — Recent expansions to community charity trust eligibility mean more entities can get tax-deductible gift recipient status – here's a step-by-step guide to joining and staying compliant.
• GST Treatment of Infant and Toddler Food: What Australian Businesses Need to Know — A recent ATO Determination clarifies when formula products are GST-free, distinguishing between infants vs toddlers—businesses must update pricing, invoicing, and compliance practices accordingly.
• Maximizing Stage-3 Tax Cuts and Personal Income Strategies for 2026–27 — With **Stage-3 tax cuts** coming into full effect on 1 July 2026, individuals and families need clear strategies to optimise savings and avoid pitfalls as income brackets shift.
• Setting Up a Canadian Entity Under the Global Minimum Tax Regime — With Budget 2025 and CRA’s 2026-27 Plan implementing Global Minimum Tax rules, entities must adapt. This article explains what that means for new private corporations and how to structure smartly.
• Automatic Tax Filing for Low-Income Canadians: Simplifying Compliance in 2026 — Canada is rolling out automatic tax filing services to help low income and non-filers claim credits and benefits without having to file manually—key for reducing errors and increasing access.
• Navigating Canada’s New Middle-Class Tax Cut: What It Means for You — Canada is cutting its lowest federal personal income tax rate from **15% to 14%** effective July 1, 2025. Learn how this affects your paycheque, non-refundable credits, and change your withholding strategy.
• Student Loan Repayment Thresholds & Plan 5: Employer and Employee Guide — From 6 April 2026, Plan 5 launches with new repayment thresholds—essential to understand for employers, payroll agents, and borrowers.
• Residence-Based Regime: What Non-UK Domiciled Individuals Must Understand — The UK has abolished the remittance basis and replaced it with a residence-based tax regime—fundamental for non-UK domiciled individuals post-6 April 2025.
• Navigating the New CT600P Requirement for Creative Industries Reliefs — Starting 6 April 2026, companies in the creative sector must attach a new CT600P page when claiming Creative Industries tax reliefs and expenditure credits. Here's what that means and how to prepare.
• Compliance & Digital Nomad Tips Under New IRS Guidance and Broker Statement Rules — As the IRS proposes new rules about electronic furnishing of broker statements, and other administrative notices, digital nomads and remote workers must update compliance practices accordingly.
• Entity Setup & Incentives in Canada: New BC Investment Tax Credit and Corporate Changes for 2026 — As federal and provincial governments in Canada roll out new incentives for corporations and adjust key rates, businesses setting up entities need to align structures now to maximize credits.
• Smart Tax Planning for U.S. Individuals Amid OBBB Inflation Adjustments — With annual inflation updates under the One, Big, Beautiful Bill affecting standard deductions, tax brackets, and more for 2026, strategic planning can mitigate unexpected tax burdens.
• Setting Up the Right Entity: Company vs Trust vs Sole Trader — Comparing sole traders, companies and trusts in Australia—how to choose the structure that suits your business, with real costs and compliance obligations.