Research and insights

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

Page 260 of 352 · 7031 published records

• Strategies for Digital Nomads: Navigating the UK Non-Domicile Changes Effective April 2025 — With the UK’s shift away from domicile-based tax treatment from 6 April 2025, digital nomads resident in the UK must understand how the new residence-based regime impacts foreign income and gains, and revise migration or income structuring accordingly.
• Compliance Spotlight: Extending Uncertain Tax Treatment Notification for Larger Scope — HMRC proposes to widen ‘Uncertain Tax Treatment’ regime to include individuals, trusts and additional taxes—a vital compliance development for anyone in high risk areas.
• Entity Setup for Start-Ups: EIS, VCT & EMI Changes from April 2026 — From April 2026 UK law will expand start-up reliefs—changes to EIS, VCT and EMI eligibility offer opportunity but also risks for inbound founders.
• How Non-Resident Investors Should Prepare for UK Capital Gains Changes from April 2026 — UK Budget 2025 introduces key reforms affecting non-resident capital gains and dividend treatment—practical planning now can avoid unexpected tax bills.
• How Digital Nomads Should Handle Australian Tax Obligations in 2026 — Australian tax rules don’t stop at your passport — digital nomads working from Australia or earning Australian-source income need to know residency, GST, and super obligations.
• Maximising Savings with the Upcoming Personal Income Tax Cuts (2026-27 & 2027-28) — The 2025-26 Budget brings gradual but meaningful tax cuts for low-and middle-income Australians from 1 July 2026 and further in 2027 — learn how to plan now to maximise benefits.
• Payday Super: What Employers Need to Know Before the 1 July 2026 Deadline — With Payday Super coming into force on 1 July 2026, employers must overhaul payroll systems, timing of super contributions, and reporting practices — get actionable tips and best practices here.
• Living and Working Abroad: Canadian Tax Tips for Digital Nomads in 2026 — If you’re a Canadian earning income overseas—or operating through digital platforms—here's how recent proposals affect residency, reporting, and capital gains rules.
• What Payroll Admins Need to Know About the Federal Tax Rate Drop in 2025–2026 — The lowest federal tax rate is dropping—effective July 1, 2025—bringing cutting-edge compliance requirements for payroll, deductions, and withholding.
• Planning Ahead for Capital Gains Changes Coming in 2026 — A significant shift is coming to how capital gains are taxed in Canada, especially for gains over $250,000—planning now can save you from a higher inclusion rate.
• How Dyed Fuel Excise Tax Refunds Now Work Under the One, Big, Beautiful Bill — New rules allow certain taxpayers to reclaim excise taxes paid erroneously on diesel or kerosene later dyed for nontaxable use — deadlines, eligibility, and filing advice.
• Avoiding Energy Credit Disqualification: Navigating Prohibited Foreign Entity Rules — Energy credits under OBBB now include strict PFE restrictions — understand material assistance ratios, safe harbors, and the timing of your project to preserve credits.
• Maximizing Depreciation: How Businesses Can Use the § 168(n) Allowance Under the One, Big, Beautiful Bill — Businesses acquiring production-property can claim a full first-year depreciation deduction under § 168(n) — here’s who qualifies, how it works, and what elections and recapture rules apply.
• Ensuring Compliance: IRS’ Dirty Dozen Scams 2026 and What Businesses & Individuals Must Do — The IRS’ ‘Dirty Dozen’ outlines evolving fraud threats for 2026—these are must-know compliance risks, with signals and safeguards to protect yourself.
• Digital Nomad Essentials: Navigating the U.S. Foreign Earned Income Exclusion in 2026 — For remote workers abroad, changes to the Foreign Earned Income Exclusion in 2026 have real cash implications—learn how to optimize your global income strategy.
• How To Leverage Inflation Adjustments in the U.S. (Tax Year 2026) for Smarter Tax Planning — Understanding the recent IRS inflation tweaks for 2026 isn’t just about avoiding surprises—it’s about capturing every opportunity to maximize deductions and credits.
• What the Recent Consultation on Budget 2025 Tax Measures Means for Businesses and Investors — Canada’s Jan 29, 2026 consultation proposes changes affecting businesses—from investment tax credits in clean hydrogen to anti-avoidance rules; knowing the drafts helps you prepare.
• Understanding the 14% Lowest Personal Income Tax Rate & What It Means for Withholdings — Starting July 1, 2025, Canada’s lowest federal income tax rate drops to 14%, which affects withholding, non-refundable credits, and what you see in your tax return this year.
• Maximizing the New Canada Groceries and Essentials Benefit: What Low- and Modest-Income Households Need to Know — Turning what was GST/HST credit into the Canada Groceries and Essentials Benefit (CGEB) means more support and a deeper impact for eligible Canadians starting spring 2026—if you know what to do.
• Tax Planning Strategies 2026: Managing Your Wealth in the New UK Landscape — With upcoming changes to dividends, capital gains and wealth-tax measures, 2026 requires a fresh approach to planning for individuals and business owners alike—this article equips you with tax-efficient strategies.