Research and insights

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

Page 246 of 352 · 7031 published records

• Enhancing Compliance: What Canada’s CRA is Prioritizing in 2026-27 — With rising tax debt and aggressive schemes, Canada Revenue Agency’s 2026-27 plan reveals new tools and shifts in enforcement and taxpayer services.
• Smart Capital Gains Planning under Canada’s New Inclusion Rate Rules — With inclusion rates changing nationwide starting mid-2024 and further measures in Budget 2025, investors and business owners need to reassess how and when they realise gains to minimise their tax liability.
• Employment Expense Changes & Travel Pay: A Digital Nomad’s UK Compliance Guide — UK non-resident workers and digital nomads face changing expense rules—especially for homeworking and shift cancellations. Stay compliant with the latest updates effective April 2026.
• Smart Tax Planning 2026-27: Navigating the Income Tax & Dividend Landscape — As the UK freezes tax thresholds and hikes dividend rates, understanding these shifts can protect more of your income. This article breaks down the changes and outlines planning strategies.
• Transitioning to Making Tax Digital: What Sole Traders and Landlords Need to Know — From April 2026 UK sole traders and landlords with gross income over £50,000 will be required to adapt to Making Tax Digital for Income Tax. This article demystifies deadlines, requirements, and strategies to ease the shift.
• Penalty Relief & RMDs: What Retirement Savers Need to Know Post-COVID & SECURE 2.0 Updates — New IRS rules ease penalties for disaster distributions and amend the timeline for required minimum distributions (RMDs) under SECURE 2.0—vital info for anyone with retirement accounts.
• Trump Accounts under the One, Big, Beautiful Bill: Opportunities & Key Compliance Tips — New savings vehicles called Trump Accounts start taking effect in 2026 for eligible children—learn how they work and what you need to do to benefit without missteps.
• How the 1099-DA Changes Affect Digital Asset Traders & Brokers (2025-26 Rules) — Digital asset brokers have new optional rules for furnishing 1099-DA statements electronically starting January 1, 2027—discover what that means for both brokers and traders.
• UK Creative Industries Tax Reliefs: New Forms, Timelines & How to Get Ahead — Starting April 2026, claiming CT reliefs for theatres, museums, orchestras requires new supplementary filings. Here's how creative businesses can prepare.
• Navigating UK Host-Country Tax Obligations as a Digital Nomad Post-April 2026 — The UK’s new rules around National Insurance contributions and voluntary classes threaten adverse tax surprises for nomads—know what’s changing and how to comply.
• Maximizing Deductions under the One, Big, Beautiful Bill: A Guide for Individuals & Businesses — The One, Big, Beautiful Bill introduces sweeping changes—100% first-year depreciation, SALT deduction cap increases, and more. Learn how to leverage these shifts for tax-savings strategies in 2026.
• GST Attribution Rules Overhauled for Motor Vehicle Incentives: What Dealers Must Know — A new determination clarifies when dealers must attribute GST on motor vehicle sales involving incentive payments—a change that shifts reporting obligations and timing for GST obligations substantial for dealers and manufacturers alike.
• What the Superannuation Transfer Balance Cap Increase Means for Retirement Strategy — From 1 July 2026, Australians will be able to transfer more of their super into the retirement phase thanks to an indexed cap increase—a change that reshapes planning for contributions, pensions, and wealth preservation.
• How the PAYG Withholding Rule Change Helps Company Directors and Office Holders — Australia has finalised a major change to the PAYG withholding regime that eliminates withholding tax and reporting duties in certain director payments—significant relief for individuals who act as intermediaries or for entities receiving such payments.
• Preparing Your Business for Budget 2025 Changes: Entity Setup & Reporting Impacts — With new rules under Budget 2025 and Bill C-15, certain entities must adjust how they operate. Learn what those changes mean for corporations, trusts, and investors.
• How the 2025 Budget Lowers Taxes for Millions: Middle-Class Relief & Personal Rate Cut — Budget 2025 introduced sweeping tax relief measures—including lowering the lowest federal tax bracket to 14%—discover who gains, how much, and why timing matters.
• Automatic Federal Benefits: What to Know if You're a Low-Income Canadian — Starting with the 2026 tax year, CRA is expanding its automatic filing for eligible low-income Canadians—learn how it works, who qualifies, and what steps to take now.
• Living and Working Globally: Digital Nomads & the UK FIG Regime — The UK’s new Foreign Income and Gains regime reshapes how digital nomads are taxed—understanding these rules is vital for anyone frequently moving in and out of UK tax residency.
• Navigating HMRC’s Upcoming Employer and Adviser Obligations — Major compliance shifts are due around payrolling of benefits in kind and mandatory registration of tax advisers—Geared toward cleaner tax administration.
• Essential Tax Planning Moves Before the 2026 UK Threshold Changes — With major Income Tax and Capital Gains Tax thresholds shifting from April 2026, individuals and business owners in the UK should take action now to minimise tax impact.