Research and insights

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

Page 253 of 352 · 7031 published records

• Global Mobility & Digital Nomadism: New NIC and Benefits-in-Kind Reporting Rules from April 2026 — Changes in UK National Insurance contributions for periods abroad and new real-time reporting of Benefits-in-Kind are pivotal for digital nomads and mobile workers.
• Capital Allowance Shake-Up: How the New First-Year Allowance and Lower WDAs Will Affect Business Investment — Budget 2025 introduces a 40% first-year allowance and reduces the main rate of writing-down allowances to 14%—a major change for businesses investing in plant & machinery as of 2026.
• Navigating Making Tax Digital for Income Tax: Key Changes Sole Traders & Landlords Need to Know — A phased rollout of Making Tax Digital for Income Tax (MTD ITSA) starts April 2026, bringing quarterly reporting and stricter penalties for digital non-compliance among sole traders and landlords.
• Entity Setup Essentials: What U.S. Tribal Entities Need to Know Now — The IRS has recognized new rules expanding the tax status of tribal corporations—shedding light on tax parity for entities wholly owned by Indian tribes.
• Stay Compliant: Reporting Requirements & Voluntary Disclosure Updates — Recent voluntary disclosure proposals and new IRS rules highlight evolving compliance landscape—including voluntary participation and backup withholding.
• Entity Setup: Is a UK Limited Company Still Worth It in Light of Recent Officiality Changes? — With rising interest rates and new rules for umbrella companies, there's renewed reason to consider the UK limited company route—but it's not always the best fit. Here’s what to weigh in 2026.
• Late Payments and Interest Rates: Strategies for Self-Employed and Landlords in the UK — HMRC has raised late payment interest rates and introduced steeper penalties as taxpayers join Making Tax Digital — here’s how self-employed individuals and landlords can stay ahead of the curve.
• Preparing for April 2026: What UK Businesses Need to Know About Umbrella Company Reforms — New UK legislation set to take effect on 6 April 2026 will make recruitment agencies and end clients jointly liable for PAYE in umbrella company arrangements — here’s how to prepare now.
• Compliance Alert: Proposed Regulations for Trump Accounts and How Families Should Prepare — Starting January 1, 2026, new proposed IRS rules define “Trump accounts”—partial child savings accounts under the One, Big, Beautiful Bill Act. Families with children need to understand eligibility, contributions, and upcoming deadlines.
• Navigating the New Prohibited Foreign Entity (PFE) Rules: A Tax Planning Guide for Developers Using Energy Tax Credits — Recent guidance under Notice 2026-15 introduces “material assistance” restrictions tied to foreign entities that could disqualify energy tax credits, urging energy project developers to reshape sourcing and component decisions.
• How the IRS’s Interim CAMT Guidance (Notice 2026-7) Changes How Large Corporations Plan for Alternative Minimum Tax — New guidance under Notice 2026-7 modifies how adjusted financial statement income (AFSI) is defined, giving multinationals and domestic corporations clearer rules to reduce exposure under the Corporate Alternative Minimum Tax (CAMT).
• Digital Nomads and the U.S. Foreign Earned Income Exclusion Boost: What’s New in 2026 — With the foreign earned income exclusion rising in 2026, digital nomads can leverage higher thresholds—but must still satisfy eligibility tests carefully.
• Compliance Readiness: Postponed Filing Deadlines and Proposed Rule Changes for U.S. Companies — Recent IRS announcements extend deadlines for disaster-affected taxpayers and outline proposed rule changes for backup withholding under third-party payments—essential compliance updates.
• Tax Planning with the One, Big, Beautiful Bill: 2026 Inflation Adjustments — Explore how the recent IRS inflation adjustments under the One, Big, Beautiful Bill impact deductions, credits, and standard tax planning strategies for individuals and businesses in 2026.
• Case Study: Entity Setup and Tax Strategy for Nonresident Digital Nomads in Australia — How nonresident and nomadic workers can structure a business or income arrangements to comply with Australian tax laws while minimising risk—even if you only spend part of the year down under.
• Compliance Spotlight: Understanding Australia’s Global and Domestic Minimum Tax (Pillar Two) for Multinational Entities — Australia’s Pillar Two rules now law—detailing which multinationals must comply, when, and how to avoid penalties during the transition period.
• How Australia’s 2025–26 Budget Stage-Three Tax Cuts Will Affect Low and Middle Earners — A breakdown of the new tax cuts set to reduce the 16% tax rate to 15% in 2026, then to 14% in 2027—and what this means for taxpayers across income levels.
• Entity Setup Case Study: Using UK’s Enhanced Business Property Relief for Succession Planning — Increasing the Business and Agricultural Property Relief threshold offers new opportunities for estate planning for business owners in the UK.
• Compliance in Transition: Global Minimum Tax (Pillar Two) in Australia for MNEs — Australia’s Pillar Two rules introduce new compliance obligations for large multinationals; understanding transitional relief is key to avoiding penalties.
• Planning Ahead: How Inflation Adjustments in U.S. Tax Year 2026 Affect Your Strategy — Understanding the IRS's inflation adjustments for 2026 is essential for optimizing your deductions, credits, and liability ahead of filing in 2027.