Research and insights

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

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• Smart Digital Nomads: Managing Your Australian Tax Residency & Obligations — Understand the critical residency tests and tax obligations for digital nomads working while abroad or moving to Australia—and concrete steps to plan your tax affairs effectively.
• Maximising Share Schemes: EMI, CSOP & PISCES Opportunities Post-April 2026 — Changes to Enterprise Management Incentives (EMI), CSOP and PISCES from April 2026 offer scaling companies and employees major tax benefits—if structured properly.
• From Homeworking Relief to New Relief Structure: Planning Strategies After April 2026 UK Changes — With HMRC removing deductions for non-reimbursed homeworking expenses from 6 April 2026, individuals and businesses should rethink their employment contracts and benefit structures to maintain tax-efficient arrangements.
• Navigating PAYE Tax Codes for the 2026–27 UK Tax Year: What Employers Must Know — As the 6 April 2026 tax year approaches, UK employers need to update PAYE tax codes, personal allowance thresholds, and carryover procedures—failure to comply may lead to inaccurate withholdings and penalties.
• Current Corporate Alternative Minimum Tax: What Businesses Should Do Now — Recent guidance clarifies CAMT rules, adjustments, and anti-abuse measures; here’s what affected corporations must prepare for.
• Preparing for Digital Asset Reporting & 1099-DA Changes — Changes ahead for digital asset brokers and taxpayers: what to expect, how to track basis, and how to provide consent.
• Maximizing the One, Big, Beautiful Bill Deductions: What You Need to Know — Unlock new deductions for tips, overtime, car loan interest, and seniors under the One, Big, Beautiful Bill with practical record-keeping tips and filing guidance.
• Compliance Strategy: Navigating the ATO’s Enhanced Audit Focus on Large and Multinational Taxpayers — The ATO is stepping up enforcement actions, especially against large and multinational entities—here’s how to anticipate changes and manage risk effectively.
• Entity Setup in Australia: Choosing the Right Structure for Foreign-Owned Investment Funds — Foreign investors in Australia must carefully choose entity forms—managed investment trusts, companies, unit trusts—to access concessional tax treatment; recent changes have sharpened integrity rules.
• Digital Nomads and Tax Home Determination: Avoiding Pitfalls When Working Remotely from Australia — Understand how Australia’s tax residency rules impact remote workers and nomads, and learn strategies to manage tax obligations when staying temporarily in Australia.
• Entity Setup for Climate Innovation: Using Investment Tax Credits for Clean Hydrogen & CCUS — Explore how Canadian entities can structure themselves to benefit from clean hydrogen production and carbon-capture investment tax credits, including eligibility, timing, and strategic structuring examples.
• What Every Digital Nomad Should Know: Canadian Compliance & Tax Residency Rules — Understanding Canada’s residency tests, reporting obligations, and digital economy changes is essential for nomads to avoid unexpected liabilities or missed benefits.
• Maximizing Relief: How the New Lowest Personal Income Tax Rate Cut Impacts Your 2025 Tax Planning — The first marginal tax rate in Canada drops from 15 % to 14 % effective July 1, 2025 — here’s how that change affects planning, withholding, credits, and your take-home pay.
• Entity Setup: How UK Capital Allowances and First-Year Allowance Changes Affect New Businesses — For companies starting up in the UK, recent Budget 2025 legislation introduces a 40% First-Year Allowance and reduces writing-down allowances—altering depreciation planning and investment decisions significantly.
• Compliance Imperatives under UK’s Mandatory Tax Adviser Registration & Penalty Reforms — UK businesses and tax professionals must prepare for enhanced HMRC powers, mandatory registration, and stiffer penalties starting April 2026—compliance failures will carry greater risk.
• How the New “FIG” Regime Transforms Tax Planning for Former Non-Domiciled Individuals — With the UK non-dom regime being replaced by a residence-based Foreign Income & Gains (FIG) regime from 6 April 2025, individuals with international income need to understand eligibility, transitional reliefs, and how to align their planning accordingly.
• Case Study: Using SALT Cap Increase to Your Advantage in High-Tax States — With the 2026 SALT cap raised to $40,400, this case study shows how a high-earner in New York reclaims lost deductions and maximizes shelter planning.
• Digital Nomad Taxes: Filing Abroad and Automatic Extensions Simplified — If you live outside the U.S. or move frequently, understanding automatic extensions can relieve stress and prevent penalties—here’s what nomads need to know in 2026.
• Planning with OBBBA: How New Interest Deduction Elections Can Save Your Business — Revenue Procedure 2026-17 offers flexibility in business interest limitation elections under the One Big Beautiful Bill Act — here’s how businesses can leverage it.
• Entity Setup Case Study: Planning for BEAT & Securities Lending Rules in AmalgamCorp’s International Structure — How a large company doing securities lending to foreign-related parties should adjust its structure and reporting under recently enacted BEAT rules.