Research and insights

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

Page 242 of 352 · 7031 published records

• UK Employers Brace for Real-Time Reporting of Benefits in Kind from April 2026 — From 6 April 2026 UK employers must report and pay tax and National Insurance on most Benefits in Kind via payroll software in real time—a major shift in compliance expectations.
• Planning for Canada’s Upcoming Capital Gains Changes — With new rules for capital gains inclusion and tax rates coming into effect in 2026, Canadians and global investors need to reassess their capital gains strategies to stay compliant and optimize outcomes.
• Study Mode vs. Digital Nomad: Taxing Foreign Income & Withholding Rules for Working Overseas — If you earn foreign employment income or spend time working abroad while staying Australian resident, recent PAYG foreign-resident withholding rules have important implications for your tax and cash flow.
• GST Attribution & PAYG Withholding: What Small Businesses Need to Know Now — Recent ATO legislative updates affect how GST is attributed for motor vehicle dealers and PAYG withholding for directors. Small businesses should adapt quickly.
• Super System Shake-Up: Understanding Division 296 and LISTO Changes — From 1 July 2026, Australia will introduce new superannuation measures like Division 296 tax and expanded low income super tax offset (LISTO), reshaping super contributions and retirement savings for many.
• Planning for Capital Gains: How Canada’s Inclusion Rate Shift Affects You — A shift in how Canada taxes capital gains—from one-half to two-thirds inclusion for many—brings strategic planning opportunities and pitfalls for investors and business owners.
• How Canada’s 2026 CRA Departmental Plan Impacts Individual Filing: What You Need to Know — Canada’s Revenue Agency is introducing automatic tax filing and pre-filled returns for eligible individuals, fundamentally changing how low-income Canadians interact with the tax system.
• The Move to Electronic Payee Statements: What Employers and Brokers Need to Know under Notice 2026-4 — IRS Notice 2026-4 proposes changes to electronic furnishing of payee statements, affecting employers and brokers in how they deliver W-2s, 1099s, and digital asset statements.
• Optimize Your Tax Planning: Inflation Adjustments You Can Leverage in 2026 — The IRS has released inflation adjustments for 2026 that affect standard deductions, AMT exemptions, estate tax, and more—offering new planning windows for savers and retirees.
• How Digital Asset Reporting on Form 1099-DA Impacts Remote and Gig Workers in 2026 — New IRS final regulations now require brokers to issue Form 1099-DA for digital asset transactions, a change that significantly affects gig workers, remote contractors, and digital nomads.
• Emerging Opportunities under Canada’s Budget 2025: Entity Structure, Tax Credits & Clean Growth — Budget 2025 introduces technical proposals and tax incentives—especially for Canadian entities in manufacturing, clean hydrogen, and deferred structures—perfect to plan ahead from 2026-2027.
• UK’s Making Tax Digital & PAYE Code Changes: What Sole Traders and Employers Must Know — From April 6, 2026, UK payroll tax codes update and Making Tax Digital extends to more self-employed and landlords—prepare now to avoid compliance risks and streamline your tax workflows.
• Managing Inflation-Indexed Tax Thresholds: US Updates from the One, Big, Beautiful Bill — Major inflation adjustments under the US One, Big, Beautiful Bill change standard deductions, tax brackets, and more for tax year 2026—optimizing your withholdings and planning now can deliver meaningful savings or prevent surprises at tax time.
• Tax Planning 2026: Leveraging New Personal Income Tax Cuts — Learn how the upcoming legislated income tax cuts from July 2026 can be maximised to improve your tax flow, budgeting, and returns.
• Entity Setup 2026: Choosing the Right Structure for Businesses in Australia — Selecting the optimal entity structure is critical for tax efficiency, liability protection, and growth — understand all your options through practical comparisons and case-based insights.
• Building a Compliant Digital Nomad Tax Profile in Australia — Discover how digital nomads can navigate Australian tax residency, deductions, and obligations while maintaining compliance and optimizing their tax positions.
• How UK Non-Domicile Reform and FIG Regime Opens Doors for Digital Nomads in 2026 — As the UK abolishes non-dom status and usher in the Foreign Income & Gains (FIG) regime, digital nomads have new options—and costs—to consider for living or working here.
• What the Shadow ACT Repeal Means for Businesses Holding Surplus Advance Corporation Tax — With the removal of shadow ACT rules from 1 April 2026, businesses can use surplus ACT balances more flexibly—so understanding eligibility and timing is crucial.
• Navigating the New Notification of Uncertain Tax Treatment (UTT) Regime: What Large Businesses Need to Know — From April next year, UK large businesses must reckon with expanded UTT rules that widen obligations beyond just corporations, incorporating more taxes and transparency requirements.
• Compliance for 2025 Gig Workers: New Reporting & Back-Up Withholding Thresholds — The One, Big, Beautiful Bill ushers in important changes for gig earnings—Form 1099-K thresholds, backup withholding rules, and how digital platforms interact with payees.