Research and insights

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

Page 259 of 352 · 7031 published records

• How Tax Professionals Can Use the Updated Tax Pro Account Features to Streamline Client Management — Recent IRS upgrades to Tax Pro Account give businesses and firms new tools to manage client authorizations digitally—saving time, reducing paper, and improving control.
• Navigating the New Special Depreciation Rules for Qualified Production Property — A little-known change under the One, Big, Beautiful Bill lets businesses take a **100% special depreciation allowance** on qualified production property. Here's how to use it without tripping IRS guidance issues.
• Maximizing the Adoption Tax Credit After Recent IRS Changes — Recent changes to the adoption tax credit under the One, Big, Beautiful Bill have made it more valuable—especially for lower- and middle-income families. Here’s what’s new and how to benefit.
• Planning Your Entity Structure in Australia under New Trust & Superannuation Rules — Recent Budget proposals and actions promise changes to tax treatment of super balances above $3 million and to concessions for trusts—important for anyone structuring their wealth or planning intergenerational transfers.
• Australia’s Pillar Two Rules & GloBE Regime: Compliance Guide for Multinationals — Australia’s global and domestic minimum tax rules are now in force for fiscal years starting 1 Jan 2024. Multinational enterprises with large operations must prepare to meet new reporting and penalty regimes.
• How Australia’s Upcoming Tax Cuts (2026–27) Affect Middle and Low-Income Earners — From 1 July 2026 the tax rate for incomes between $18,201 and $45,000 drops to 15%, and from 1 July 2027 back down further to 14%, offering regular Australians welcome relief. Learn who benefits most and how to plan ahead.
• Digital Nomad Game Plan: Understanding Canadian Tax Rules When You Live Abroad Part-Time — Thinking about splitting your time between Canada and abroad? Learn how Canadian residency rules, foreign income and TIEA treaties affect your tax situation to optimize your obligations and keep surprises low.
• Compliance Spotlight: Trusts & New Reporting Rules in Canada for 2025 Tax Year — Trust holders, trustees and beneficiaries need to know new CRA reporting requirements sweeping for the 2025 taxation year. Missing Schedule 15 or trust-return deadlines could result in penalties.
• Mastering Tax Planning in Canada: New Cut in Lowest Personal Income Tax Rate & What It Means for You — Canada’s Budget 2025 introduced a cut to the lowest federal personal income tax rate—effective July 1, 2025. Learn what this means for different income levels, married couples, *non-refundable credits*, and practical strategies to maximize your savings.
• Living as a Digital Nomad: U.S. Tax Residency & One-Big-Beautiful Bill Guidance — New rules and credits under OBBB force digital nomads to reconsider U.S. tax residency, foreign income, and energy-credit implications—key for cross-border workers.
• Compliance Checklist for Businesses Under the U.S. Clean Fuel Production Credit (Section 45Z) — The revamped clean fuel production credit introduces stricter compliance: feedstock limits, emissions testing, and reporting rules. Businesses must adapt fast.
• Planning Your U.S. Personal Taxes in Light of the One, Big, Beautiful Bill Changes — The One, Big, Beautiful Bill (OBBB) introduces sweeping changes to U.S. deductions, credits, and tax brackets. Here's what individuals must do now to plan effectively.
• How Digital Service Providers Should Adapt to the Trust Reporting Reforms — DSPs will play a critical role in implementing beneficiary TFN reporting—this article provides guidance on system updates, APIs, and supporting clients through the change.
• Trustee Planning for Tax Time 2027: Using the MTAS Phase 2 Reforms Strategically — Trustees should begin planning now for the Modernisation of Tax Administration Systems Phase 2 reforms to optimise trust distributions and compliance for Tax Time 2027.
• Mandatory Beneficiary TFN Reporting for Trusts: Key Changes from 1 July 2026 — Closely held trusts will be required to report beneficiary tax file numbers (TFNs) from 1 July 2026—this article explains what's changing, why it matters and how to prepare.
• Digital Nomads and Cross-Border Work: Tax Obligations for Canadians Abroad in 2026 — With changes in return-filing, income tax brackets, and treaty-oriented compliance, it’s more crucial than ever for Canadians working abroad—or remotely for foreign employers—to understand their tax footprint for 2025/26.
• Staying Compliant in 2026: Non-Resident Filing, UHT, and Business Updates You Must Know — Several shifts in remittance obligations and tax law—for **non-resident individuals**, the **elimination of the Underused Housing Tax**, and **corporate-credit changes**—mean businesses and foreign-based taxpayers must adjust practices come 2025 and 2026.
• Lower Tax Burden Ahead: Understanding the New First Marginal Tax Rate in Canada — Canada’s Budget 2025 introduced a **cut to the lowest federal income tax rate**, reducing it from 15% to 14% effective mid-2025—the largest personal tax relief for lower-income Canadians in years.
• Tax Planning in the US: Leveraging One, Big, Beautiful Bill Inflation Adjustments & New Depreciation Rules — Recent US inflation adjustments and depreciation under the One, Big, Beautiful Bill offer opportunities for taxpayers to optimize their deductions, plan for retirement, and structure energy and production property projects to benefit from enhanced allowances.
• Entity Setup & Planning: How Global Minimum Tax under OECD Pillar Two is Reshaping Australian Tax Strategies — Australia’s implementation of the global minimum tax through Pillar Two is forcing entities to reevaluate where they locate, how they report, and how they structure financing, especially for multinationals with significant overseas activity.