Research and insights

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

Page 270 of 352 · 7031 published records

• How UK Businesses Can Make the Most of the New 40% First-Year Allowance — The UK has introduced a 40% First-Year Allowance (FYA) from 1 January 2026 for main-rate plant and machinery. Here’s what it means, who qualifies, and how to apply it smartly to optimise tax advantage.
• Choosing the Right Entity Setup If You’re Starting a Small Business Under New Tax Law — The OBBBA changed deductions, entity taxes, and standard deductions—this article helps small business owners decide what entity type is most strategic in 2026.
• Compliance Essentials for Employers after the One, Big, Beautiful Bill Act — New rules under P.L. 119-21 are changing what employers must track, report, and withhold—here’s your guide to staying on the right side for tax year 2025 and beyond.
• How Remote Workers Can Navigate the Foreign Earned Income Exclusion in 2026 — With the IRS’s latest inflation adjustments and new legislation, digital nomads face fresh opportunities—and pitfalls—when claiming the Foreign Earned Income Exclusion.
• Tax Compliance Case Study: Navigating FTC and CCA Rules in Canada’s Tax System — This case study unpacks how two Canadian small businesses strategically used proposed tax measures—foreign tax credits and capital cost allowances—to optimize compliance and reduce tax burdens.
• Entity Setup: Choosing the Right Corporate Structure for International E-Commerce — Selecting the right structure for your international e-commerce operation can optimize taxes, liability, and operational efficiency across borders.
• Digital Nomads and Tax Residency: How to Protect Your Status Internationally — Understanding your tax residency is key as a digital nomad—structure your stays and income with clarity to avoid double taxation while leveraging beneficial treaties.
• Modern Trusts & Filings: Simplified TFN Reporting for Closely-Held Trusts — Reporting trust beneficiary TFNs is changing: from 1 July 2026 closely-held trusts must include Tax File Numbers on their trust’s tax return, replacing separate notifications.
• Super Overhauls: Navigating Australia’s New Div-296 Tax on High Super Balances — From 1 July 2025, individuals with super balances over A$3 million face new tax rates on earnings. Learn how Division 296 works, thresholds, and strategies to manage impact.
• Pillar Two Compliance: What Multinationals in Australia Must Act on Now — Australian multinational enterprises face new global and domestic minimum tax rules—starting FY2024—with first returns due by 30 June 2026. Here's the full rundown and action checklist.
• Ensuring Compliance: Key Payroll and Benefits Reporting Reforms for Employers — UK employers face new obligations from April 2026 regarding benefits in kind, PAYE tax codes, and winter payment recovery—compliance failures now carry greater consequences.
• Best Practices for Entity Setup Under New UK Policy — With reforms to Enterprise Management Incentives and economic crime levy bands, choosing the right entity structure requires fresh thinking and careful planning.
• Maximising Tax Efficiency as a UK Digital Nomad — With recent changes to voluntary National Insurance contributions and PAYE tax codes, digital nomads need to understand the rules to maintain compliance and optimise deductions.
• Compliance Spotlight: Proposed Changes to the Voluntary Disclosure Practice (VDP) — IRS's proposed overhaul of its Voluntary Disclosure Practice promises clearer penalties, streamlined processes, and reduced criminal risk—what every non-compliant taxpayer should know.
• Entity Setup in the U.S.: Understanding Tribal Entities & Section 7701 Changes — Final IRS regulations clarify how wholly-owned Tribal entities and section 17/3 corporations are treated for tax purposes—crucial for structuring operations and avoiding unexpected tax liabilities.
• Digital Nomads and U.S. Taxation: What Expats Need to Know in 2026 — How the One, Big, Beautiful Bill impacts digital nomads—foreign earned income, reporting thresholds, deductions—and key steps to stay compliant while abroad.
• Digital Nomad Guide: Foreign Earned Income Exclusion Updated for 2026 — The U.S. foreign earned income exclusion rises for 2026—digital nomads can use this to reduce U.S. tax liability if abroad. Understand the rules and maximize benefit.
• Employer Obligations Under UK’s Mandatory Payrolling of Benefits-In-Kind (BiKs) — UK employers must prepare now for the transition to **mandatory payrolling of most Benefits-in-Kind from April 2027**—this article outlines key deadlines and compliance steps.
• Maximizing Retirement Savings with IRS 2026 Contribution Limits — New 2026 IRS cost-of-living adjustments mean higher contribution limits to 401(k), IRA, HSA plans—learn how to leverage these changes to boost your retirement and reduce taxes.
• How Interest Deductibility Changes Affect Tax Debts and Late Payments — Starting 1 July 2025, general interest charges on tax debts or underpayments are no longer deductible—making it costlier to delay lodgment or payment.