Research and insights

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

Page 245 of 352 · 7031 published records

• Digital Assets and Forms 1099-DA: What Taxpayers & Brokers Need to Know — New reporting requirements and proposed regulations for digital asset transactions will change how brokers furnish 1099-DA statements—and how taxpayers report gains.
• Planning your taxes under the One, Big, Beautiful Bill: What changes for 2026 — Major deductions and credits have shifted under the ‘One, Big, Beautiful Bill’—here’s what individuals should plan for before filing their 2025 return and looking ahead to 2026.
• Compliance Essentials for Staying Ahead in 2026: UK Finance Bill 2025-26 Key Changes — The UK’s Finance Bill 2025-26 brings major compliance shifts — from new Income Tax ordering rules to tighter rules for non-doms and revised reliefs.
• Case Study: Navigating Digital Asset Reporting – What the 2024 IRS Final Regulations Mean for Crypto-Heavy Portfolios — Digital asset regulation changes now mean brokers and individuals face stricter reporting rules — here’s how one hypothetical portfolio was affected and what you must do to stay compliant.
• Entity Structuring for Digital Nomads: Choosing the Right Legal Form Abroad — For digital nomads working across borders, selecting the appropriate entity structure can mean savings in tax, simplified compliance, and enhanced asset protection.
• Charity & Trusts Update: New Community Charity Trust Declarations and What They Mean for Entity Setup — Australia has added 34 entities to the officially declared **community charity trusts** list from 26 February 2026—this change affects how trusts structure themselves to be eligible for Deductible Gift Recipient (DGR) status.
• How the New Non-Deductibility of ATO Interest from 1 July 2025 Affects Your Business — Australia has changed tax law so that **interest charges from the ATO, such as the General Interest Charge (GIC)**, are no longer tax deductible from 1 July 2025—this article explains the implications and how you can plan to minimise costs.
• Digital Nomad Case Study: Navigating Canadian Taxes While Working Remotely Abroad — A practical case study for remote workers living outside Canada—tracking residency, foreign income, and deductions to stay compliant and optimize your Canadian tax situation.
• Compliance: What Canadians Need to Know About Canada’s New Income Tax Rate Cut — A clear guide to understanding recent changes to Canada’s lowest federal personal income tax rate, what it means for your paycheck, credits, and tax return filings.
• Tax Planning: Leveraging the First-Time Home Buyers’ GST/HST Rebate — How first-time home buyers in Canada can save up to $50,000 off a new or substantially renovated home through a new GST/HST rebate—eligibility, timelines, and tips.
• Entity Setup Best Practices: Choosing Between LLC, S Corp, or C Corp for Remote Services — Which business entity structure suits your remote service business best depends on taxes, liability, and how you expect to grow. This article breaks down criteria and case studies to help you decide.
• Digital Nomads & Foreign Income: Navigating FEIE, FTC, and Style Without a Civil War — For U.S. citizens and green card holders living abroad or embracing location independence, the Foreign Earned Income Exclusion and Foreign Tax Credit offer powerful tools—but only when you follow eligibility rules and document well.
• Maximizing Your Tax Benefits in 2026: The Game-Changing Deductions Under the One, Big, Beautiful Bill Act — Explore the newly available deductions and inflation adjustments under OBBBA that can substantially reduce your tax liability—and how to incorporate them into your 2025 and 2026 returns.
• Preparing for HMRC’s 2026-27 Employer Payroll Codes & Making Tax Digital for Income Tax — HMRC’s new tax year brings updated tax codes (P9X), thresholds, and expands **Making Tax Digital** compliance—critical for employers, payroll administrators and self-employed individuals.
• U.S. Foreign Earned Income Exclusion 2026: Digital Nomads & Travel-Disrupted Residents Guide — The IRS has added several countries affected by conflict or unrest to allow waivers of the time tests under § 911 for foreign earned income exclusion—crucial for nomadic individuals displaced from those areas.
• Maximizing Year-End Tax Savings Under Canada’s New Lowest Income Rate of 14% — With Canada’s federal lowest tax bracket rate permanently reduced to **14%** effective July 1, 2025, taxpayers in the lowest brackets can lower liability through strategic deductions, withholding planning, and timing income.
• Establishing a Trust or Entity as a Digital Nomad in Australia: What You Should Know — Digital nomads living between locations or operating online businesses need to pick the right structure. This article explores entity setup options in Australia and key tax risks you need to plan for.
• GST Reclassification Alert: When Meals Turn GST-Free (or Not) under Australia’s New Determination — A recent ATO determination clarifies when food or frozen meal products marketed as meals are **not** GST-free—especially those marketed as ‘prepared meals’. Businesses must review marketing and labeling to avoid misclassification penalties.
• Planning for Pillar Two: How Multinational Entities Can Navigate Australia's Global Minimum Tax Reforms — With Australia’s adoption of OECD’s Pillar Two rules, multinational enterprises face new global and domestic minimum tax obligations from 1 January 2024. Plan now to align your structure and reporting to avoid surprises.
• Entity Setup Tips for Canadian Digital Nomads & Non-Residents — Setting up a business or choosing residency properly can hugely affect tax exposure for nomads and non-resident Canadian entrepreneurs. These practical tips help reduce double taxation and keep compliance clean.