Research and insights

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

Page 256 of 352 · 7031 published records

• How Non-UK Domicile Rules Have Transformed Residence-Based Taxation — The abolition of the non-UK domicile system means major shifts for expatriates, foreign investors, and those with overseas income—understand the rights, risks, and strategies under UK’s new regime.
• Preparing for New PAYE Tax Codes from April 2026: What Employers Must Do — HMRC has updated the P9X tax codes effective from 6 April 2026—employers need to act now to ensure payroll compliance and avoid errors.
• UK Fuel Duty Freeze Extension: What Drivers Need to Know — A recent UK policy has extended the 5p per litre fuel duty cut, delaying planned rate increases—here’s what motorists, businesses, and tax planners should prepare for.
• Entity Setup for Digital Nomads: What Non-Residents Should Know in Australia 2026 — If you're living outside Australia but earning income from Australia (or considering setting up a structure), it’s vital to understand residency, withholding, investment structures, and tax treaties for 2026-27.
• Staying Compliant with the ATO’s Pillar Two & Global Minimum Tax Rules — Multinational enterprise groups operating in Australia must prepare for new global and domestic minimum tax rules, including reporting, lodgment, and compliance obligations ahead of June 2026 deadlines.
• Navigating Australia’s Upcoming Resident Tax Rate Cuts: Planning Ahead for 2026–27 — With Australia’s new income tax cuts legislated to take effect from 1 July 2026 and further cuts in July 2027, taxpayers and advisors need to get ready to adjust withholding, investment strategy, and year-end planning.
• Entity Setup & International Strategy: Planning for Hybrid Mismatch Rules in 2026 — The incoming hybrid mismatch amendments change treaty oversights and cross-border deductions—setup your entity structure now to avoid costly surprises.
• Simplifying Compliance: What Canadians Must Know for the 2026 Tax Season — New rules and programs are making compliance easier—and missteps can be costly. Here's what 2026 brings for filers, businesses, and trustees.
• Tax Planning in a Changing Canadian Landscape: Top Opportunities from Budget 2025 — Budget 2025 unveils expanded investment incentives and adjusted credit limits that can optimise your tax position if leveraged smartly this year.
• Estate & Gift Tax Exemption Jumps to $15 Million in 2026: What That Means for You — The One, Big, Beautiful Bill increases the federal estate and gift tax exemption to $15 million for 2026—potential strategies to keep in mind before the end of the year.
• Maximizing Health Savings: New HSA Eligibility Rules in 2026 — Thanks to the One, Big, Beautiful Bill, many more Americans can now contribute to Health Savings Accounts—even with bronze or catastrophic plans or telehealth coverage.
• How Not to Overpay Your IRS Penalties: Relief Under Section 1062 for Farmland Owners — Farmland owners and farmers can avoid hefty estimated tax penalties under the One, Big, Beautiful Bill by making the Section 1062 election — here’s how.
• Entity Setup Essentials: Foreign vs Domestic Corporation Choices for Global Entrepreneurs — Forming a business abroad or at home involves tax trade-offs: understand how entity choice affects U.S. and foreign taxes, treaty benefits, and effective rates under current inflation adjustments and international company rules.
• Case Study: Navigating Interest Rates and Underpayment Penalties Under IRS Revenue Ruling 2026-8 — Understanding how small missteps in estimated tax payments could cost big money—this case study examines Revenue Ruling 2026-8’s impact on interest rates and penalties for underpayments, with strategy to mitigate risk.
• Maximizing Tax Efficiency for Global Digital Nomads in 2026 — As your laptop becomes your office across borders, understand the latest rules on foreign-earned income exclusions, tax treaties, and U.S. changes like inflation-adjusted thresholds to stay compliant and optimize savings.
• Entity Setup in Light of Australia’s Global Minimum Tax Rules — What entities need to know before starting business operations in Australia under the new Pillar Two rules.
• Preparing for Payday Super: What Businesses Must Do Before 1 July 2026 — A deep dive into Australia’s ‘Payday Super’ reform and how employers need to align operations for superannuation guarantee obligations tied to paydays.
• How Australia’s New Tax Cuts Impact Salaried Individuals from 1 July 2026 — Understanding the upcoming federal tax cuts and what they mean for your taxable income starting in the 2026–27 year.
• Digital Nomad in Canada? Trust, Capital Gains & Residency Rules You Should Know — For remote workers or digital nomads spending time in Canada, understanding tax residency, trust exposure, and capital gains rules is essential to staying compliant.
• Capital Gains Inclusion Rule & Business Owners: What’s New & What’s Not — Canada’s proposed changes to capital gains taxation and what was confirmed or rolled back, including the LCGE, inclusion rates, and entrepreneurial incentives.