Research and insights

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

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• Misclassification of Workers & T4A Reporting: What Contractors in Trucking Must Know — Tax obligations in the trucking sector shifted: learn when T4A reporting is required, and how misclassification penalties are being enforced.
• Immediate Expensing for Manufacturing Buildings: A Game Changer for Investing Businesses — Explore Canada’s proposed immediate expensing rules for manufacturing and processing buildings under Budget 2025 and how businesses can benefit.
• How to Navigate Canada’s Global Minimum Tax: What Multinationals Need to Know — Understand Canada’s newly enacted Global Minimum Tax (Pillar Two) rules, who they affect and how to stay compliant.
• How the High Value Council Tax Surcharge Will Impact UK Property Owners — A new surcharge is coming in April 2028 affecting residential properties in England valued at £2 million or more—property owners must understand bands, liabilities, and how to prepare.
• Preparing for Making Tax Digital (MTD) for Income Tax: A Guide for Sole Traders and Landlords — From April 2026, self-employed individuals and landlords in the UK with qualifying income over £50,000 will need to comply with MTD for Income Tax—it’s time to gear up now.
• Navigating the New Dividend, Savings & Property Income Rates: What UK Taxpayers Must Know — Major changes are coming to how dividend, savings, and property income are taxed in the UK—as early as April 2026 and 2027—for many taxpayers. This article breaks down who’s affected, how rates will shift, and key strategies to prepare.
• Compliance Guide: Backup Withholding & 1099-K After OBBB — Reporting obligations under the One, Big, Beautiful Bill for payment apps and third-party platforms introduce new thresholds—this guide shows what small businesses and individuals must do to stay compliant.
• Tax Planning in the Gig Economy: How OBBB Transforms Income, Tips & Depreciation — With the One, Big, Beautiful Bill (OBBB) in force, gig workers gain powerful new deductions and relief—this article walks through planning strategies to use them effectively without triggering unexpected tax hits.
• Canada’s “Making Life More Affordable Act”: Impacts for Digital Nomads and Low-Income Earners — With Canada eliminating the lowest tax rate and GST on first-time homes, the new Act introduces benefit changes especially relevant for nomads and those on modest incomes—understanding them is vital.
• Compliance Must-Knows: UK Business Tax Reliefs and Filing Rules Changing in Spring 2026 — From new reporting requirements for tax relief claims to updated deadlines, UK businesses need to be aware of upcoming shifts that affect how they comply with corporation tax rules.
• How the US’s One, Big, Beautiful Bill Shapes Tax Planning for 2026 — Major inflation-indexed changes in US tax brackets, deductions, and credits under the One, Big, Beautiful Bill require active planning to minimize tax liability.
• Entity Setup Case Study: Choosing Between a Trust and Company for Australian Investments — Exploring a realistic scenario, this case study helps you decide whether a trust or company structure delivers better tax outcome for investment properties in Australia.
• Setting Up a Cross-Border Digital Nomad Arrangement in Australia: Key Steps and Risks — With remote work becoming the norm, digital nomads have unique tax exposure. This article guides you through establishing compliant cross-border work setups in Australia.
• How Australia’s New Cost-of-Living Tax Cuts Affect Your Paycheck from 1 July 2026 — From 1 July 2026, new tax bracket adjustments are set to reduce the rate for many Australians — learn how these changes impact your after-tax income and planning strategies.
• Navigating Tax Expenditures: What Businesses Need to Know from Budget 2025 Changes — New investment and clean-growth tax measures under Budget 2025 offer powerful opportunities—but only if businesses understand their eligibility and timing.
• Middle-Class Tax Cut: How to Make It Work for You — With Bill C-4 now law, millions of Canadians will benefit from a lowered lowest federal tax rate—here’s how this change affects your paycheques, deductions, and tax-planning opportunities.
• How Creatives & Employers Should Prepare for Upcoming Changes in Student Loan Plan 5 and Payrolling Benefits in Kind — April 2026 ushers in new student loan repayment rules and revisions to how benefits-in-kind must be reported; this article guides both creatives and employers through what’s coming and how to get ready.
• Navigating the New Residence-Based Regime for Non-UK Domiciled Individuals — Since April 2025, UK non-dom rules have transformed—this article explores the residence-based Foreign Income and Gains regime, Temporary Repatriation Facility, and how globally mobile individuals should adapt.
• Understanding Making Tax Digital: What Sole Traders and Landlords Need to Know — With gross income thresholds set to change from April 2026, sole traders and landlords face new obligations under the UK’s Making Tax Digital (MTD) regime—this article breaks down what qualifies, when it starts, and how to prepare.
• How Australia’s Mid-Tier Tax Rate Cuts Will Impact Digital Nomads and Remote Workers — Australia’s announced reductions in middle tax rates from mid-2026 provide lowers tax burdens for remote work, but digital nomads must still navigate residency, double taxation, and superannuation rules.