Research and insights

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

Page 275 of 352 · 7031 published records

• Top Compliance Pitfalls for Freelancers in 2026 and How to Avoid Them — Freelancers often overlook critical compliance areas—knowing common mistakes and proactive solutions can help secure income and minimize stress.
• From Startup to Corporation: Choosing the Right Entity Structure Globally — Your choice of entity affects taxes, liability, and reporting; structuring smartly can unlock incentives and protect your business.
• Digital Nomad Taxes: Navigating Residency Rules Across Borders — Living and working abroad? Residency tests determine your tax status and obligations; understanding these can save you from double taxation.
• Trust Reporting Overhaul: What Closely-Held Trusts Need to Know for FY2026-27 — Mandatory TFN reporting for beneficiaries and new trust return labels are coming; closely held trusts should prepare now for tighter rules and sharper penalties post-1 July 2026.
• How Australia’s Upcoming Income Tax Cuts Offer Planning Windows for Individuals — With bracket cuts set for 1 July 2026 and 2027, individuals have a rare chance to adjust financial strategies ahead of time to maximise benefit under Australia’s new tax law.
• Leveraging the Top-Up Tax Credit & Lowest Bracket Rate Cut: Smart Strategies for Middle-Income Canadians — A tax rate cut and a new top-up credit are coming—middle-income earners can take advantage with careful planning and timing.
• Northern Residents, Big Changes: Haida Gwaii Reclassification and Beyond — Recent changes mean residents of Haida Gwaii can now claim full northern residents deductions starting for 2025—plus new crowdfunding for small business capital gains rollovers.
• Maximizing Tax Relief: New Disability Supports Deduction Expenses in Canada — Learn what new expenses are now recognized under Canada’s disability supports deduction, and how taxpayers with impairments can leverage these changes for tax savings.
• What Employers Need to Do: Payrolling Benefits in Kind & Student Loan Plan 5 from April 2026 — Several key compliance shifts hit UK employers in April 2026—mandatory payrolling of Benefits in Kind moves closer, and a new student loan plan (Plan 5) takes effect. Prepare now to avoid penalties.
• How Self-Employed and Small Businesses Should Leverage the New 40% First-Year Allowance — Understanding and using the 40% First-Year Allowance (FYA) can dramatically improve cash flow and tax efficiency for small businesses investing in plant & machinery starting in 2026.
• Compliance Spotlight: Employer Responsibilities Under the New Class 1A NIC Rules for Employees Abroad — Recent guidance clarifies when employers owe Class 1A National Insurance contributions for benefits-in-kind provided to employees abroad—critical compliance for multinational employers.
• The Tax Implications of Disincorporating a UK Company: What Business Owners Need to Know — Changing your business from a limited company to a sole trader or partnership is more than a paperwork exercise—it has tax consequences impacting Corporation Tax, VAT, Capital Gains, and more.
• How the Voluntary National Insurance Changes from April 2026 Affect UK Expatriates — From 6 April 2026, UK expats face major changes to how and whether they can pay voluntary National Insurance contributions while abroad—this article helps you plan ahead.
• Opportunity Zones & Rural Real Estate Under the One, Big, Beautiful Bill — New changes make investing in rural Opportunity Zones more attractive—lower improvement thresholds, tax benefits for sales of farmland, and tax treatment for lenders in rural areas.
• Digital Payments & Electronic Refunds: Preparing for IRS’s Phase-Out of Checks — IRS is accelerating modernization: starting **September 30, 2025**, paper tax refund checks are being phased out, and over time paper payments to IRS will be limited. Here’s how individuals and businesses can make sure they’re ready.
• How Tax Professionals Can Use IRS’s Expanded Tax Pro Account to Streamline Authorizations — With recent IRS enhancements, businesses that prepare others’ taxes now get more control and efficiency via the Tax Pro Account. Here's what tax firms need to know and how to use the new features now.
• Digital Nomad? What Australia's Tax Rules for Residency & Trust Structures Mean for You — Remote work across borders? Australia's residency rules and trust structure implications can affect your tax obligations and reporting if you engage with trust income or hold structures overseas.
• High-Growth Companies & Thin Capitalisation: Structuring Debt to Weather Australia’s New Rules — Australia’s revamped thin capitalisation and debt deduction creation rules affect private groups and multinationals—optimising your debt strategy is now essential.
• Trusts & Beneficiaries: What MTAS Phase 2 Means for Closely Held Trusts From July 2026 — The ATO’s MTAS Phase 2 brings new reporting rules for closely held trusts—mandatory beneficiary TFN info will be required starting 1 July 2026.
• Entity Setup & Corporate Structures: Navigating Proposed Changes and Global Minimum Tax Rules — With the global minimum tax in force, synthetic equity limits, and new mutual fund corporation rules, corporate structuring requires new strategies.