Research and insights

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

Page 250 of 352 · 7031 published records

• Entity Setup & Digital Assets: What Businesses Need to Know Post-OBBB — Businesses navigating entity formation and digital assets face evolving rules under OBBB; staying ahead of depreciation, CAMT, and broker reporting is essential.
• Compliance Tips: Filing and Withholding in the Wake of New IRS Rules — Recent IRS changes under the OBBB complicate withholding, reporting, and compliance—here’s how to meet your obligations and stay audit resilient.
• How the ‘One, Big, Beautiful Bill’ Transforms Deductions for Individuals in 2025-2026 — New deductions under the One, Big, Beautiful Bill (OBBB) offer taxpayer-friendly opportunities—understanding eligibility, limits, and practical claims can lead to big savings in the 2025-2026 tax time.
• Digital Nomads & the U.S. Filing Season: How OBBB Changes Impact Overseas Earners — Global digital nomads need to know how recent U.S. tax law updates under the One, Big, Beautiful Bill shift deductions, exclusions and filing requirements—even if you’re abroad.
• UK Compliance Shake-Up: Creative Industry Reliefs & Charity Regulation Updates from April 2026 — Important UK tax compliance changes starting 6 April 2026 will affect creative firms, charities and relief-claiming entities—whether you’re a producer, donor or regulator.
• Maximizing Special Depreciation: What Global Businesses Should Know Under U.S. Tax Law — A deep dive into how the U.S. One, Big, Beautiful Bill’s new special depreciation allowance for qualified production property can be a game-changer for capital-intensive businesses.
• Digital Nomads & Foreign Residents: Key Tax Traps & Residency Rules in Australia — For remote workers, frequent travelers, and non-residents engaging with Australia: how residency, withholding, and CGT rules might affect your tax bill.
• Compliance Spotlight: What Businesses Need to Know About MTAS & Penalties from Mid-2026 — From changes in reporting requirements for trusts to increased penalties for understating royalties, here's what Australian businesses must prepare for under new tax integrity laws.
• Navigating Australia’s New Personal Income Tax Cuts: What Low-to-Middle Earners Should Know — From 1 July 2026 and 1 July 2027, Australia will reduce the tax rate on income between $18,201 and $45,000—offering meaningful relief for low-to-middle income taxpayers.
• Automatic Federal Benefits & Filing: Opportunities for Non-Filers and Low-Income Canadians — Canada’s CRA is expanding automatic tax filing and benefit delivery for low-income individuals. Learn how this program works and how non-filers can benefit.
• Mandatory Backup MFA & Digital Security Changes at CRA: What You Need to Know — New rules on CRA account security are changing how you sign in—backup multi-factor authentication is now required. Here's how this impacts your tax compliance and digital safety.
• How Canada’s Reduced Lowest Personal Tax Rate Impacts Planning for 2025–26 — Discover how the drop in Canada’s lowest federal income tax rate from 15 % to 14 % (effective mid-2025) changes tax-planning strategies for individuals and two-income families.
• UK Tax Reliefs & Thresholds for UK Residents and Non-Residents: Navigating the April 2026 Changes — From April 2026, the UK will adjust many tax rules: increasing relief allowances, changing business rates, and altering rules for non-resident tax and inheritance taxes — impacting those setting up entities, moving in, or owning property.
• U.S. IRS Guidance Alerts for Tax Professionals: Energy Credits, Depreciation & Digital Tools — Recent U.S. tax policy updates include new IRS guidance on energy-production property, digital tools for tax professionals, and the streamlined treatment of adoption tax credits under changing eligibility rules.
• Planning Around Canada’s Bill C-4: What First-Time Home Buyers & Middle-Class Taxpayers Need to Know — Bill C-4, the Making Life More Affordable for Canadians Act, introduces major tax relief for middle-income earners and first-time home buyers alongside permanent changes to fuel and GST-based measures.
• Entity Setup Considerations with Canada’s Global Minimum Tax and Hybrid Mismatch Rules — Canada’s draft proposals under Budget 2025 and recent consultations target hybrid mismatch arrangements and global minimum tax adjustments—crucial for corporations and foreign affiliates as they reimagine structure to comply and optimize.
• Tax Planning Strategies in Light of Canada’s Budget 2025: What Investors Need to Know Now — Budget 2025 brought important changes like lowering the first personal tax rate and expanding tax credits—strategies like timing gains or using flow-through shares are now more relevant. Here's how to plan effectively.
• How the 2026 CRA Automatic Filing Pilot Could Simplify Tax Lives for Low-Income Canadians — Beginning in 2027, CRA will auto-file tax returns for around 1 million eligible individuals—low-income, simple-situation Canadians—making tax season easier and preventing missed benefits. Here's what to know.
• Entity Setup Alert: ICTS, Non-Resident Capital Gains & ATED Reforms You Can’t Ignore — Budget 2025 will introduce an International Controlled Transactions Schedule, tighten non-resident capital gains rules and ATED relief claims—with many changes effective from 6 April 2026.
• How Non-UK Residents and Former ‘Non-Doms’ Should Navigate the FIG Regime — Since 6 April 2025, the UK has replaced the remittance basis with a residence-based tax system. Learn whether you qualify for the 4-year Foreign Income & Gains (FIG) relief and how overseas trust distributions and IHT rules have shifted.