Research and insights

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

Page 257 of 352 · 7031 published records

• Navigating Canada’s Updated Trust Reporting Requirements (2025 Tax Year) — Trustees and beneficiaries should understand the proposed changes under Bill C-15 impacting filing obligations, beneficial ownership disclosure, and deadlines for T3 trusts.
• Compliance Case Study: Calculating Segment Rates for Pension Plan Minimum Funding — An inside look at how employers must use corporate bond yield curves and average segment rates for plans under IRC § 430 and § 417 under recent IRS guidance.
• Entity Setup Insight: Leveraging the Special Depreciation Allowance for Qualified Production Property — For businesses setting up in manufacturing or production, the IRS interim guidance on 100% depreciation for qualified production property offers major setup advantages.
• Tax Planning Tips for Digital Nomads: Foreign Earned Income Exclusion & Housing Deductions — How digital nomads can leverage the updated Foreign Earned Income Exclusion and housing deductions for 2025–2026 to optimize their U.S. tax liability.
• Middle-Class Tax Cuts and Filing Improvements: What Canadians Should Expect for the 2026 Season — New in Canada: reduced lowest federal rate, expanded automatic benefits, and digital improvements to simplify tax filing—especially for low-income and middle-income individuals.
• U.S. Clean Fuel Production Credit: New Proposed Rules Under OBBBA and What Producers Need to Know — Domestic producers of clean transportation fuel face important regulatory updates under the One, Big, Beautiful Bill—this guide breaks down proposed rules, key compliance steps, and feedstock requirements.
• Leveraging Depreciation Under the One, Big, Beautiful Bill: Brownfields, Sound Recordings, and Production Facilities — Learn how new IRS interim guidance under the One, Big, Beautiful Bill transforms depreciation rules for qualified production property (QPP) and additional first-year deductions—including impact for sound recordings and manufacturing facilities.
• Digital Nomads in Canada: What Recent Tax Rules Mean if You Live Abroad and Earn Canadian-Cut Income — With recent capital gains changes, alternative minima rules, and shifting personal income brackets, digital nomads need clarity to avoid surprises when returning or maintaining Canadian tax ties.
• Compliance Alert: What to Know About Changes to Forms and Reporting for 2026 Tax Returns — Recent updates to CRA forms and reporting obligations mean non-compliance risk is rising — here's how individuals and businesses can stay ahead.
• Tax Planning Tips: How to Handle the Increase in Capital Gains Inclusion Rate (Effective Jan 1, 2026) — With Canada's capital gains inclusion rate set to increase from one-half to two-thirds on many types of gains starting January 1, 2026, strategic planning can help individuals and corporations minimize impact.
• Entity Setup & Cross-Border Structures: Navigating Transfer Pricing, PE & Diverted Profits UK Reforms 2026 — From January 2026, UK legal reforms to transfer pricing, permanent establishments and diverted profits tax redefine how entities operating internationally must structure operations and profits.
• Beyond Domicile: How the New Residence-Based Tax Regime Transforms UK Non-UK Domiciled Individuals — The UK has removed the old ‘domicile’ system and introduced a residence-based tax regime from 6 April 2025—understand what this means for foreign income, inheritance tax, and transitional reliefs.
• Preparing for Making Tax Digital: What Sole Traders & Landlords Need to Know Before April 6, 2026 — Over 860,000 UK sole traders and landlords with incomes above £50,000 need to prepare for the rollout of MTD for Income Tax—understand what changes are coming and how to comply from day one.
• Entity Setup Case Study: Structuring a Clean Fuel Facility to Leverage Section 45Z Credits — How a U.S. facility owner can use strategic setup to maximize Section 45Z clean fuel production credits under the One, Big, Beautiful Bill.
• What Digital Nomads Should Know About Foreign Earned Income Exclusion for 2026 Filing — Changes to the Foreign Earned Income Exclusion and its phase-outs mean digital nomads need to update their tax strategy for the 2026 filing season.
• Maximizing Deductions: The Enhanced Seniors Standard Deduction Under the One, Big, Beautiful Bill — Seniors have new deduction benefits for tax years 2025-2028—know who qualifies, how it phases out, and how to plan ahead to reduce your tax bill.
• Case Study: A Digital Nomad’s UK Residency & Tax Risk Post-Budget 2025 — Discover how the UK’s recent tax policy changes affect digital nomads—when are you taxed as UK resident, what foreign income reliefs survive, and how to plan around tighter rules from April 2026?
• Compliance Alert: HMRC Steps Up Enforcement & Penalties from 2026 — UK’s HMRC is increasing compliance efforts with new sanctions on tax-advice non-compliance, crackdowns on avoidance promoters, and growing penalties under Budget 2025—learn what to watch out for.
• How UK Agricultural & Carried Interest Tax Reforms Impact Investors April 2026 — UK’s Budget 2025 introduces sweeping changes from April 2026 for agricultural reliefs, business asset disposal reliefs, and how carried interest is taxed—updates investors and fund managers need to know.
• Pillar Two Global Minimum Tax for Multinationals: How Australia’s New Rules Impact Large Enterprises — Australia’s Pillar Two rules impose a domestic and global minimum tax for multinationals with over €750 million revenue—this article unpacks the obligations, timeline and examples.