Research and insights

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

Page 263 of 352 · 7031 published records

• Entity Setup & Tax Structuring for Digital Nomads in Australia — For digital nomads operating in or through Australia, choosing the right entity structure can save tax, reduce compliance burden, and protect your assets.
• Navigating Foreign Resident Capital Gains Withholding (FRCGW): A Guide for Property Owners and Foreign Investors — The FRCGW rate rose to 15% from 1 January 2025 and rules expand liability—this article explains what foreign and temporary residents must know to avoid costly surprises.
• Smart Tax Planning for Low-to-Middle Income Earners Amid Australia’s Upcoming Bracket Adjustments — With the 2025-26 Budget introducing phased personal income tax rate cuts beginning 1 July 2026, low- and middle-income earners can strategise now to maximise benefits.
• Tax Planning for Small Business Owners: Leveraging the Lifetime Capital Gains Exemption and Inclusion Rate Timing — With the LCGE raised and inclusion rates delayed, small business owners in Canada have a window of opportunity to structure exits, share dispositions, and investments for maximum tax advantage.
• Navigating Payroll Deductions and Withholding with New 2026 Rates: What Employers Must Know — With federal personal tax rates shifting and payroll sources updated, employers and payroll professionals need to adjust withholding and deductions for the 2026 tax year.
• How the 2026 Tax Changes in Canada Affect Digital Nomads Living and Working Across Borders — Explore recent federal tax changes and how they reshape the tax landscape for Canadians living abroad or foreigners earning from Canadian sources—learn what to watch out for.
• Digital Nomads & Remote Workers: Navigating U.S. Retirement Contribution and Senior Deduction Changes in 2026 — New U.S. tax provisions for 2026 enhance retirement plan limits and senior deductions—offering digital nomads and retirees opportunities to reduce tax liabilities while living abroad or freelancing.
• Compliance Essentials: Avoiding the 2026 IRS ‘Dirty Dozen’ Tax Scams — The IRS’s 2026 “Dirty Dozen” list signals evolving fraudulent schemes targeting taxpayers and tax professionals. Awareness and preventive measures are essential to avoid penalties and losses.
• Strategic Planning for 2026 U.S. Inflation Adjustments: What High-Income Earners Need to Know — With the IRS’s 2026 inflation adjustments in effect, individuals, particularly high earners, need to understand shifts in deductions, rate brackets, and phase-out thresholds to optimize tax savings.
• Entity Setup: Structuring for Global Minimum Tax (Pillar Two) Compliance in Australia — Australia’s new Pillar Two rules mean many multinational entities must re-engineer their tax structures now—here’s how to set up correctly and avoid costly penalties.
• How Australia’s Upcoming Tax Cuts Can Boost Your Personal Planning — Major tax cuts for every Australian taxpayer take effect from mid-2026—learn who benefits, how they change planning, and what to do now for optimal outcomes.
• First-Time Home Buyers’ GST Rebate: How to Qualify and Estimate Savings — New GST rebate rules for first-time home buyers aim to ease upfront costs. This article walks you through eligibility, how much you can save, and case-based calculations.
• Understanding the July 1, 2025 Federal Personal Income Tax Rate Cut: What Every Employee Needs to Know — Canada’s lowest marginal federal tax rate falls from 15% to 14% mid-2025. Breakdowns on how this impacts withholding, taxation on other income parts, and what you can do to optimize.
• Maximizing the Canada Groceries and Essentials Benefit—Tips for Low-Income Canadians — The new Groceries and Essentials Benefit offers enhanced GST/HST credit payments beginning spring 2026. Here's how to qualify, what to expect, and how to maximize the benefit.
• Navigating CAMT Changes: Interim Guidance on Corporate Alternative Minimum Tax — Treasury and IRS expanded relief under CAMT with new interim rules—this article explains what businesses need to know to adjust their income-tax planning and financial reporting.
• Maximizing the Section 45Z Clean Fuel Production Credit in the New OBBB Era — With recent changes under the One, Big, Beautiful Bill, producers of clean transportation fuel face updated eligibility, emissions, and foreign entity requirements—this article breaks down what’s new and how to comply.
• Entity Setup Case Study: Structuring a Canadian Small Business under New Flow-Through Share & Anti-Avoidance Measures — Canada’s recent draft amendments sharpen rules on flow-through shares and trust transfers—business owners must re-evaluate small business entity design to stay compliant and tax-efficient.
• Compliance Alert: U.S. IRS Notice on Required Minimum Distributions and Proposed Regulations Withdrawal — Recent IRS notices change timing of required minimum distributions and withdraw old proposed regulations on joint & several liability—crucial developments for retirement savings and married filers.
• Caught Between Homes: Tax Residency Planning for Digital Nomads under New Canadian and U.S. Rules — Navigating tax for digital nomads is getting more complex with recent changes in Canada’s first marginal tax rate and U.S. expatriation thresholds—here’s what you need to plan ahead.
• Entity Setup & Compliance: Navigating Australia's BEPS-Driven Thin Capitalisation and Private Group Rules — With Australia’s recent rules for BEPS action 4 and thin capitalisation, entity structuring must be sharper than ever—here’s how private groups can set up compliant, efficient entities.