Research and insights

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

Page 254 of 352 · 7031 published records

• Setting Up Your Entity Right: Choosing Between Discretionary Trust, Company, or Individual Structure — Entity-structure decisions impact tax, liability, estate, and foreign-income exposure. Here’s how each main structure works in Australia in 2026 and what to watch out for.
• Multinational Tax in Transition: Navigating Pillar Two & DPT Rules in Australia — Australia’s global minimum tax (Pillar Two) and diverted profits tax (DPT) regimes are now law—companies must understand obligations well ahead of first lodgments due 30 June 2026.
• Stretching Dollar with Australia’s New Personal Tax Cuts: What You Need to Know — From July 2026 and 2027, Australia is lowering the income tax rate for the $18,201–$45,000 bracket — plus raising thresholds for the Medicare levy low‐income exemptions. Here’s how to plan and benefit.
• Voluntary Disclosures Program Changes: When and How to Use It to Fix Past Filing Mistakes — Canada’s CRA has updated its Voluntary Disclosures Program (VDP) as of October 1, 2025, simplifying applications and introducing ‘general’ and ‘partial’ relief tiers—crucial information if you've realized past mistakes in your returns.
• Introducing CRA’s Non-Resident Withholding Tax Portal: A Game-Changer for Digital Nomads & International Contractors — Canada’s CRA has launched a new online portal for Non-Resident Withholding Tax – helping non-residents and their payers manage withholding obligations more efficiently ahead of increased reporting demands in the platform economy.
• How the Middle-Class Tax Cut (Lowest Federal Rate Reduced to 14 %) Changes Your March-2026 Paycheck — Starting July 1, 2025, Canada’s lowest personal tax rate drops from 15 % to 14 %, offering significant annual savings for low- and middle-income earners—and that affects not just your tax return but also your payroll deductions this year.
• Compliance Essentials: Understanding PFE Rules for Energy Tax Credits Under New OBBB Safe Harbors — New guidance under OBBB introduces safe harbor rules for “Prohibited Foreign Entities” (PFEs) affecting energy tax credits—understanding MACR and PFE definitions is critical to claim these credits safely.
• Digital Nomad Guide: Navigating US Tax Rules When You Travel Long-Term — Long-term travel doesn’t mean skipping tax obligations—US citizens and residents working abroad need to know the rules on foreign earned income exclusion, housing exclusion, and reporting.
• Tax Planning Under the One, Big, Beautiful Bill: Unlocking the 100% First-Year Depreciation Opportunity — Businesses acquiring qualifying property after January 19, 2025 under the One, Big, Beautiful Bill (OBBB) can now deduct **100% of the cost in the first year**, drastically altering asset recovery strategies.
• UK Employers & Payroll-Heavy Changes From April: From Student Loan Plan-5 to Moving PAYE Tools Forward — With tax year 2026-27 beginning, several employer and payroll rules in the UK are changing—from new student loan repayment plans to switching off old payroll tools.
• Navigating the U.S.’s Corporate AMT & Energy Tax Credit Changes Under Notice 2026-11 — Understand recent IRS guidance on the Corporate Alternative Minimum Tax and rules for clean energy tax credits—key for business tax planning in 2026-27.
• Entity Setup Essentials: Managed Investment Trusts (MITs) and Withholding Tax Risks — Choosing and structuring a Managed Investment Trust (MIT) requires attention to withholding tax rules—restructures are under scrutiny and improper setups could trigger Part IVA or loss of concessional MIT status.
• Navigating Foreign Resident Capital Gains Withholding: Planning Tips for 2025-26 — Foreign investors and resident sellers must understand the revised Foreign Resident Capital Gains Withholding rules which now apply to all taxable Australian property sales—no matter the value.
• Payday Super: What Employers Need to Know Before 1 July 2026 — Australia's new “Payday Super” law comes into force soon—employers must deliver superannuation contributions within 7 business days of each pay date. Are you ready for the shift?
• Digital Nomads & Canada: What Remote Workers Need to Know in 2025-2026 — Remote working across borders? Here’s how recent Canadian tax policy changes impact digital nomads—resident status, deductions, withholding, and planning.
• Staying Compliant With CRA Changes: Automatic Filing & Tax Debt Priorities — Canada’s CRA is modernizing with automatic filing for low-income individuals and reshuffling compliance priorities—important shifts for staying tax compliant.
• Smart Tax Planning With the 2025 First Marginal Rate Cut — How cutting Canada’s lowest federal income tax rate from 15% to 14% (effectively 14.5% in 2025, 14% starting in 2026) can shape your tax planning tactics in real situations.
• Cross-Border Tax Planning: Do Foreign Investors Still Qualify for U.S. Income Exemptions? — With new IRC §892 regulations now final, non-U.S. investors must rethink cross-border tax planning especially for entities holding U.S. securities or financial instruments.
• Navigating New RMD Deadline Changes and Grace Periods Under SECURE 2.0 — Changes to required minimum distribution regulations under employee plans now bring clearer deadlines and grace periods—critical for retirees and plan administrators.
• Strategic Entity Setup for Foreign Governments Investing in U.S. Securities — New IRS final regulations under IRC §892 clarify when foreign sovereign entities and controlled commercial entities are taxable in the U.S.—essential reading if you’re structuring cross-border investment vehicles.