Research and insights

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

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• Payday Super: Superannuation Changes Employers Need to Prepare for by July 2026 — The 'Payday Super' reforms require employers to sync super guarantee payments with salary payments and to meet tighter deadlines. This article helps businesses understand what to do now.
• Personal Income Tax Cuts from July 2026: What Every Australian Needs to Know — From 1 July 2026, the 16% tax bracket drops to 15% (and then 14% in 2027): this article frames how the staged tax cut works, who benefits, and how to plan ahead.
• Entity Setup Strategies for Small Businesses Under Canada’s 2025 Tax Reforms — With tax reforms rolling out in Budget 2025—lower personal rates, new investment incentives, and clean-growth credits—discover how small business owners and startups can structure their entity efficiently.
• New Federal Tax Supports for Low-Income Canadians: What to Know in 2026 — Starting in 2026, several new measures aim to help lower-income individuals access benefits and simplify tax filing—here’s how to make sure you don’t miss out.
• How to Optimize Capital Gains Planning Ahead of Canada’s 2026 Inclusion Rate Increase — Canada is set to increase the inclusion rate for certain capital gains starting January 1, 2026—here’s how individuals and corporations can plan to minimize impact and take advantage of available exemptions.
• Dividend, Savings & Trust-Income Tax Changes from 6 April 2026: What Investors Must Know — From April 2026, UK rates for dividends, savings, and trust income change—affecting small investors, landlords, and estate-holders alike.
• What the Remote Gambling Duty Rise Means for Entrepreneurs & Digital Nomads from April 2026 — Remote gambling duties are set to surge from April 2026. For those involved in gaming, affiliate marketing, or digital platforms, the new rates could reshape their business margins.
• Tax Adviser Liability: What UK Businesses Need to Know for Advisers Facilitating Non-Compliance — From April 2026, UK law strengthens HMRC’s powers to penalise tax advisers who facilitate non-compliance. Businesses and individuals need to understand what’s changing to avoid risk.
• Compliance Measures UK Businesses Need to Watch: Budget 2025’s HMRC Enforcement Enhancements — The UK is increasing enforcement powers, penalties and compliance requirements under Budget 2025—businesses of all sizes should adapt now or face serious risks.
• Digital Nomads and Global Minimum Tax Rules: What Australia’s Pillar Two Implementation Means for You — Australia’s upcoming changes under the Pillar Two/GloBE rules affect multinational entities and digital nomads with foreign income—practical steps are essential before reporting begins.
• Maximizing Retirement and Senior Benefits: US Tax Filing Season Updates — As the 2026 US tax filing season begins, significant new rules for seniors and retirees—plus inflation adjustments—are reshaping deductions, credits, and filing strategies.
• Case Study: Entity Setup Choices for Cross-Border Digital Nomads — For digital nomads earning income in Australia and abroad, choosing the right entity structure can have big tax implications. This case study explores options and reveals practical trade-offs.
• Navigating Compliance: Pillar Two Global Minimum Tax and What It Means for Australian Multinationals — Australia has implemented Pillar Two tax rules effective from 1 January 2024. Multinational businesses need to understand their new obligations, reporting requirements, and transitional relief.
• Tax Planning in 2026: Understanding Australia’s Upcoming Personal Income Tax Cuts — The 2025-26 Federal Budget introduces new personal income tax rate cuts starting 1 July 2026. Here’s how they work and how you can plan ahead to maximise benefits.
• Digital Nomad Tax Guide: What Remote Workers Should Know Before Filing in Canada — Remote work from anywhere comes with tax complexities—understanding residency, non-resident filing, and recent changes can save remote workers money and avoid pitfalls.
• Navigating Business Compliance: SR&ED Reforms and Immediate Expensing under Budget 2025 — Budget 2025 brings major compliance and incentive shifts: expanded SR&ED rules, immediate expensing, and tighter rules around dividend refunds for corporate groups.
• Strategic Tax Planning Under Canada’s New Middle-Class Tax Cut — With the lowest federal tax rate dropping from 15% to 14% as of July 1, 2025, Canadian earners need careful tax planning to maximize benefits in 2025–26 and beyond.
• Preparing for Mandatory Benefits-in-Kind Payrolling: What Employers Need to Know — Starting April 2027, employers must payroll most benefits-in-kind (BiKs); this article guides businesses through upcoming deadlines, how to register now, and mistakes to avoid.
• Estate & Wealth Tax Updates: Business and Agricultural Property Relief Reforms — The UK is revamping Inheritance Tax reliefs for business and agricultural property from April 2026—this article explains the changes and offers strategies for high-net-worth individuals and family businesses.
• Navigating Voluntary National Insurance Changes for Those Abroad — From April 2026, major changes to voluntary National Insurance contributions affect UK nationals living overseas—here’s what digital nomads, expats, and returning residents need to know to protect their State Pension.