Research and insights

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

Page 273 of 352 · 7031 published records

• How Payday Super Will Change Super Guarantee and Payroll From 1 July 2026 — Australia is implementing Payday Super from mid-2026, impacting payment timing, Super Guarantee Charge obligations, and requiring businesses to adapt payroll systems quickly.
• Preparing for Trust Transparency: Beneficiary TFN Reporting from 1 July 2026 — Closely held trusts in Australia will be required to include beneficiary Tax File Numbers (TFNs) in their tax returns starting 1 July 2026, a change that increases reporting obligations and demands preparatory compliance.
• Strategic Moves for Real Estate Investors under Canada’s Capital Gains Deferral — How proposed capital gains inclusion changes, including new entrepreneur incentives, may affect real estate investors and small business owners.
• Maximizing Savings with Canada’s New Lowest Tax Rate Cut — How lowering the lowest federal personal income tax rate from 15% to 14% (effective July 1, 2025) changes strategies for individuals and families looking to minimize taxes.
• Compliance Overhaul: What Businesses Must Do Before April 2026 in the UK — With new penalties, higher business rates, and tighter regulations coming into effect from April 2026, understanding compliance obligations now can save your business time, money, and risk.
• Digital Nomads in the UK: How the Abolition of Non-Dom & Permanent Changes to Domicile Rules Affect You — With the UK’s domicile system being replaced and retroactive changes already in force, digital nomads need to understand how global income, overseas workday relief, and residency are now taxed.
• Entity Setup Strategies under UK’s New Budget Rules: What You Need to Know — With major changes coming for businesses in the UK Budget 2025—including higher tax rates for income from assets and revised business rates—setting up your entity now can offer lasting tax advantages.
• Digital Nomads Abroad: Leveraging Foreign Earned Income Exclusion in 2026 — For Americans working abroad, key changes in 2026—especially inflation adjustments and new exclusion limits—can make a big difference; here’s how to stay compliant and save.
• Understanding the New Backup Withholding Thresholds for Payment Apps After OBBB — The One, Big, Beautiful Bill changes Form 1099-K and backup withholding rules—learn how thresholds have shifted and what sellers and platforms need to report.
• Maximize Depreciation Under the New First-Year Rule: What Businesses Need to Know — The One, Big, Beautiful Bill Act permanently restores a **100% additional first-year depreciation** deduction for qualified property—learn how to qualify, make elections, and avoid missteps.
• Tax Planning Under the New Thin Capitalisation & Interest Deduction Rules in Australia — Recent changes to thin capitalisation and debt deduction rules offer both challenges and planning opportunities for businesses with international exposure. Here's how to adjust your structure and financing to stay compliant and cost-efficient.
• How Australia’s Pillar Two Implementation Affects Digital Nomads and Multinational Entities — Australia has formally enacted the GloBE rules and a Domestic Minimum Tax—this article explains what that means for digital nomads and companies operating across borders, including tax exposure and compliance steps.
• Tax Planning for Digital Nomads in Canada: Upping Your Game in 2026 — Navigating tax rules when you live, earn, or travel across borders—practical guidance for digital nomads dealing with Canadian obligations and global income.
• Structuring a Canadian Business Entity in 2026: Key Tax-Smart Decisions — From selecting your entity to leveraging accelerated deductions, learn how to build a more tax-efficient business under Canada’s updated rules.
• TopTax Tips for Canada’s 2026 Season: Digital Moves, Credits & Compliance — Prepare for tax season with Canada’s latest policies, from digital CRA tools to benefit changes and new filing rules—no surprises, just smarter tax moves.
• Digital Nomads & New Asset Income Tax Rates: What Remote Earners Should Know Before 2026-27 — Remote workers earning from property, savings or dividends abroad may face higher UK tax rates from 2026-27—essential knowledge for planning overseas income and residency.
• Compliance Alert: New HMRC Powers for Tax Advisers & Late Filing Penalties from April 2026 — If you’re a tax adviser or business filing tax returns, upcoming enforcement changes could bring stiffer penalties and new requirements starting April 2026—time to update your compliance toolkit.
• Tax Planning for Non-UK Residents: Understanding the New Non-Resident Capital Gains Regime — With sweeping reforms to how non-UK residents are taxed on disposals of UK land and property, planning ahead is essential to avoid surprises and seize legal advantages.
• Tax Planning Strategy: Leveraging the One, Big, Beautiful Bill for Clean Energy Credits Before Termination — Several energy incentives under the recent OBBB law are ending soon — here's how to plan purchases or installations now to maximize credits while you still can.
• Compliance Insights: Relief from Penalties Under Notice 2026-3 for Farmland Sale Elections — Recent guidance from the IRS introduces relief for estimated tax penalties related to farmland sales under section 1062 — a crucial compliance update for farmers and landowners.