Research and insights

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

Page 255 of 352 · 7031 published records

• How Global Minimum Tax Rules Under Pillar Two Will Impact Australian Multinationals — Learn what Australia’s implementation of OECD’s Pillar Two means for multinational groups, and how to plan for new reporting, compliance, and potential tax costs beginning mid-2024 to 2026.
• U.S. Disaster Relief: What Tax Relief Means If You Were in Winter Storm Zones — If you lived or did business in Louisiana during the recent severe winter storms, you may have new extensions for filing and paying taxes. Here’s what counts and what you need to do.
• Deductions You Didn’t Know You Could Claim Under the One, Big, Beautiful Bill — Explore the new deductions for seniors, tipped workers, and car loan interest introduced under the One, Big, Beautiful Bill. Make sure you're not leaving money on the table this tax season.
• Entity Setup & Structure: Choosing the Right Vehicle Under Australia’s Minimum Global Tax Regime — With Pillar Two Global Anti-Base Erosion (GloBE) and Domestic Minimum Tax (DMT) rules active in Australia from 1 January 2024, selecting the right business entity structure carries new international tax implications.
• Compliance Trends: What Businesses Should Know About Foreign Resident CGT Withholding and the ATO’s Push on Trust Reporting — Australia is tightening rules around foreign resident capital gains withholding (FRCGW) and trust beneficiary reporting—businesses and trustees must adapt now to stay compliant.
• Smart Tax Planning Ahead of the 2026-27 Rate Cut: How to Maximise Your Savings — With Australia’s lowest personal income tax bracket dropping from 16% to 15% on 1 July 2026—and further to 14% from July 2027—there are smart strategies individuals can employ now to amplify savings.
• Setting Up a Foreign-Earned Income Strategy as a Digital Nomad in Canada — If you're a Canadian digital nomad earning abroad or working remotely for foreign clients, here's how to manage your tax residence, claim foreign income properly, and maximize deductions.
• Automatic Federal Benefits: How Canada is Simplifying the Tax and Benefits System for Low-Income Individuals — By 2028, up to 5.5 million low-income Canadians will benefit from automatic tax filing and pre-filled returns—altering how benefits like the GST/HST Credit and Canada Child Benefit are accessed.
• How Canada’s New Lowest Personal Income Tax Rate Affects Workers and Budget Planning — Starting July 1, 2025, the lowest personal income tax rate in Canada drops from 15% to 14%, a move that could mean up to $420 extra annually per person in 2026 and new opportunities for tax planning.
• Workplace Perks and Homeworking Expenses: UK Tax Reliefs Sharpened for 2026 — From 6 April 2026 UK taxpayers will see expanded benefits reliefs for employer-provided eye tests, home working equipment, and flu vaccinations – while reliefs for non-reimbursed home-working expenses are removed.
• Startups Raise the Bar: New Limits and Rules for EMI, EIS, and VCT Schemes from April 2026 — The UK Spring policies increase investment limits and alter reliefs under schemes like EIS, VCT, and EMI, reshaping how founders, investors, and scaling firms plan equity incentives and capital structure.
• Preparing for the Abolition of the Non-Resident Dividend Tax Credit: What UK Non-Residents Need to Know — From 6 April 2026, non-UK residents receiving UK dividend income alongside rental or partnership income will lose the notional tax credit – a change that aligns their tax treatment with UK residents and could increase their tax bills.
• Digital Nomads and the U.S. Tax System: What’s New for 2025-2026 — With updates to foreign earned income exclusion, digital asset reporting, and new rules under OBBBA, digital nomads should reconsider income structuring and record-keeping strategies.
• What Employers Must Do: Compliance Update on Fringe Benefits and Reporting in 2026 — Learn about the new rules for fringe benefits, digital asset reporting, and information statement formats that businesses can’t ignore this year.
• Maximize Your Returns: Strategic Tax Planning in Light of OBBBA Changes — Discover how the One Big Beautiful Bill Act’s (OBBBA) inflation adjustments and new provisions for 2025–2026 can be leveraged for smarter tax planning.
• Compliance Shift: Mandating Identification for Agent Lodgments in Tax Time 2026 — ATO to require agents to include client-verified identity (FID) when lodging refunds, part of broader cheque-elimination efforts.
• Tax Planning Under the 2026-27 Tas Cuts: How Australians Can Benefit — Australia’s new personal income tax rates from 1 July 2026 present fresh planning opportunities — here’s who benefits and how to get ready.
• Setting Up a Canadian Controlled Private Corporation (CCPC) This Year: Entity Setup Tips — Thinking of incorporating in Canada? Key recent changes make structuring a CCPC more important than ever—here’s what you need to know.
• Tax Planning Under the Lower First-Bracket Rate: What to Do in 2025-26 — With Canada’s lowest federal personal income tax rate dropping from 15% to 14% in 2026, there's major opportunity for middle-income earners—here’s how to plan smart.
• Mastering CRA’s New Voluntary Disclosures Program Rules — The CRA has recently overhauled the Voluntary Disclosures Program—learn how the **simplified form, expanded eligibility, and new relief tiers** affect taxpayers.