Research and insights

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

Page 240 of 352 · 7031 published records

• Case Study: Impact of Luxury Tax Removal on Aircraft & Vessel Transactions — Budget 2025 proposes ending the luxury tax on aircraft and vessels—see how that affects sales, importations, and vendor obligations through real-world scenarios.
• Compliance Update: Reporting & XML Changes for 2026 Information Returns in Canada — Significant changes to what’s required when filing slips like T4/T5 in 2026—including XML schema updates and new validation rules—mean you must adjust your systems now.
• How to Navigate Canada’s New Pre-Filled and Automatic Tax Filing Initiatives — Canada is launching automatic and pre-filled return services—transforming tax filing for low-income Canadians. This article guides you through eligibility, timelines, and actions to take now.
• Inheritance Tax Thresholds Fixed Until 2031: Implications for Estates & Succession — The UK has extended the freeze on inheritance tax nil-rate and residence bands until 5 April 2031—learn who it impacts, and how to plan proactively under this fixed threshold regime.
• New VAT Relief for Business Donations: What Companies & Charities Need to Know — Starting 1 April 2026, VAT on many business donations to charities will be relieved—this guide breaks down who qualifies, what goods are affected, and how to prepare.
• How the Fall in Business Asset Disposal Relief (BADR) Rates Impacts Entrepreneurs — From 6 April 2026, BADR rates increase—this article explains what qualifies, what changes, and how entrepreneurs can adapt to capital gains tax reforms.
• Entity Setup and CAMT: What Corporations Must Know Now — The Corporate Alternative Minimum Tax (CAMT) rules are evolving. Large corporations and those in complex entity structures must act now to understand recent interim guidance and form changes.
• Planning for Inflation Adjustments: 2026 Standard Deduction, AMT, and Gift Exclusion Insights — Significant inflation-indexed changes under the "One, Big, Beautiful Bill" for tax year 2026 offer new planning opportunities across standard deductions, AMT exemptions, and gift thresholds.
• How US Digital Asset Brokers Can Transition to Fully Electronic 1099-DA Statements — An upcoming IRS proposed regulation aims to ease burdens for brokers by allowing fully digital 1099-DA furnishing starting January 1, 2027 — here’s how to prepare.
• Entity Setup and Compliance: Navigating the New Thin Capitalisation & DDCR Rules in Australia — Entity structures with debt and cross-border financial flows are affected by new rules; here’s how entities can stay compliant and avoid denied deductions.
• How New Cost-of-Living Tax Cuts Affect Your 2026-27 Tax Planning in Australia — From July 2026, Australia’s individual tax rates will shift significantly — learn how to optimize your income, deductions, and super contributions to make the most.
• Living and Working Abroad? What Australian Digital Nomads Must Know Before Tax Time — Australia’s global minimum tax changes and recent policies have big implications for digital nomads — here’s how to plan and stay compliant in 2026.
• Entity Setup Case Study: Structure to Capture Clean Energy Investment Tax Credits — For businesses investing in clean electricity or low-carbon systems, setting up the right structure determines how much of the **Clean Technology/Clean Electricity ITCs** can be accessed and maximized.
• Compliance Essentials: What Digital Nomads Should Know About Canadian Tax Residency — Canadian digital nomads—those working abroad or remotely—often assume they’re off the hook for Canadian tax, but residency rules and reporting obligations mean vigilance is key.
• Tax Planning for First-Time Home Buyers: Maximizing the GST/HST Rebate — Bill C-4, now law, offers a significant opportunity for first-time home buyers to cut costs via a GST/HST rebate on new homes. Learn how to qualify, calculate savings, and apply effectively.
• Tax Planning under UK Budget 2025: How to Prepare for the Incoming Rates & Allowance Shifts — Budget 2025 heralds changes in property, savings, and dividend tax rates—plus a new High-Value Council Tax Surcharge and threshold freezes. Here’s how to plan ahead.
• Navigating the UK’s New Foreign Income & Gains Regime: What Digital Nomads Need to Know Now — The UK has replaced the non-domicile tax regime with a residence-based system as of 6 April 2025—learn what this means for digital nomads and how to adapt.
• Compliance Deep Dive: Depreciation Limits for Passenger Vehicles in 2026 — Recent IRS guidance tightens depreciation limits on passenger vehicles—owners and lessees must know the new caps to avoid surprises.
• Entity Structuring for Digital Nomads: Navigating US Tax Compliance While Living Abroad — Digital nomads face unique challenges in entity choice and US compliance—forming the right structure abroad can reduce tax burdens and simplify filings.
• Maximizing Tax Savings with the One, Big, Beautiful Bill: Backup Withholding & 1099-K Thresholds — Proposed IRS regulations drastically change the rules around backup withholding and payment reporting for third-party networks—small sellers and platforms need to know whether the old $600 reporting trigger still applies.