Research and insights

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

Page 252 of 352 · 7031 published records

• Staying Compliant with IRS’s PFML Transition-Year Extension — The IRS is extending relief for employer-attributable state paid family & medical leave benefits through 2026, offering breathing room for payroll tax and income inclusion compliance.
• Navigating the New CAMT Rules Under the One, Big, Beautiful Bill — Large corporations face important changes under the **Corporate Alternative Minimum Tax (CAMT)**—key rulings clarify how income is measured and when interim guidance applies.
• Digital Nomads & Australia: Navigating Tax Residency and Foreign Income Rules — If you live or work across borders, Australia’s detailed tax residency and foreign income laws could affect you more than you think—plan wisely for 2026.
• Preparing for Super Changes Under Division 296: What High-Balance Members Need to Know — New legislation targets super balances over A$3 million—understand when it applies, how it’s calculated, and strategies to limit additional tax.
• What Australia’s Stage 3 Tax Cuts Mean for Your Income in 2026-27 — A breakdown of theStage 3 tax cuts reveals critical timing, who benefits most and how to plan ahead.
• Capital Gains Policy Reversal: What Entrepreneurs Must Know Now — After proposals to raise inclusion rate fizzled, the federal government cancelled the increase and raised the Lifetime Capital Gains Exemption to $1.25 million—impacting business exits and sale events.
• Tax Credits for Critical Minerals Exploration: Extensions and New Minerals Eligible — Canada is extending its Mineral Exploration Tax Credit and expanding eligible critical minerals, boosting exploration in remote and Indigenous communities.
• Lowering the Lowest Federal Tax Rate: What Canadians Need to Know for 2025-26 — Effective July 1, 2025, Canada is reducing the lowest federal personal income tax rate from 15% to 14%, a change with implications for withholding, annual filings, and budgets.
• Compliance Case Study: Avoiding Excise Tax Traps in Fuel & Remittance Services — With enforcement changing under OBBB, businesses involved in fuel dyeing or remittance transfers face new excise tax liabilities—see how to stay compliant with recent changes.
• Entity Setup: Choosing the Right U.S. Business Structure in Light of the One, Big, Beautiful Bill — The One, Big, Beautiful Bill (OBBB) has introduced major shifts affecting business entity tax treatment—this article guides entrepreneurs through entity selection, comparing LLCs, S-corps, and C-corporations.
• How Digital Nomads Should Maximize the Foreign Earned Income Exclusion in 2026 — Digital nomad income has some tax relief in 2026—learn how to properly use the Foreign Earned Income Exclusion (FEIE), avoid pitfalls, and plan your income recognition across jurisdictions.
• Entity Setup & Structure: UK Employers’ Move Toward Payrolling Benefits-in-Kind (BiKs) Real-Time Reporting — UK employers must prepare for a major shift starting April 2027: most benefits-in-kind must be payrolled in real time. Here’s how to adjust your entity setup and systems ahead of time.
• Smart Tax Planning: Taking Advantage of Canada’s Middle-Class Tax Cut and GST Rebate for First-Time Buyers — Canada recently passed legislation that changes tax rates for most citizens and offers relief for first-time homebuyers. Learn how to plan to make the most of these new laws.
• Reducing Tax Debt Risk: Best Practices for Compliance Under Global Minimum Tax Rules — As international tax norms shift, staying compliant with the global minimum tax and related disclosures is no longer optional. Here's how businesses and individuals can tighten compliance.
• Digital Nomads and Super: When Australian Super Obligations Kick In — For digital nomads working across borders, understanding when you become liable for super in Australia is crucial — this guide clarifies residency, earnings, and timing rules.
• Employer compliance essentials under Payday Super: What businesses need to prepare by 1 July 2026 — Payday Super will reshape employer obligations — this guide walks you through what compliance will look like and how to avoid penalties when SG falls due with every paycheck.
• How totax-plan your super when your balance exceeds $3 million under Division 296 — With Division 296 now in force for high super balances, learn how to plan smarter and reduce unnecessary tax on your super earnings.
• Digital Nomads & Canadian Tax Filing: Benefits, Tools, and Upcoming Changes — Canada’s CRA is rolling out pre-filled and automatic tax filing for low-income individuals; digital nomads working remotely must understand filing obligations, residency rules, and how new services help reduce the burden.
• Complying with New Tobacco Excise and Inventory Taxes Effective April 1, 2026 — Excise-duty and cigarette inventory tax rates in Canada are changing effective April 1, 2026; tobacco businesses need to prepare now to avoid surprises in compliance and accounting.
• Tax Planning for Individuals After the First Marginal Rate Drop in Canada — With Canada lowering its lowest federal income tax rate from 15% to 14%, individuals can take advantage of specific strategies to optimize their tax situation under the new bracket.