Research and insights

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

Page 276 of 352 · 7031 published records

• Digital Nomads & Canadian Tax: What’s Changing in Residency, Reporting, and Exemptions — With changes to non-resident guidelines, automatic filing, and trust reporting, Canadian digital nomads face evolving obligations and opportunities.
• Automatic Tax Filing & Reporting: What Every Canadian Should Know — Canada is rolling out automatic tax filing, pre-filled returns, and changes to non-resident tax filing. Stay ahead of these developments to optimize compliance and reduce burdens.
• Entity Setup Lessons: How Expanded EMI, EIS & VCT Limits Reshape Startup Funding in the UK — Starting April 2026, new thresholds for enterprise incentives like EMI, EIS and VCT are increasing significantly — what that means for founders, investors and structuring your company.
• How the UK’s New Residency-Based FIG Regime Impacts Digital Nomads and Expat Entrepreneurs — From 6 April 2025 the UK replaced the remittance basis with a new 4-year foreign income and gains (FIG) regime — this article explains who it affects, how it works and how to plan.
• Avoiding Surprises: Compliance Under the Backup Withholding Threshold Changes — The backup withholding rules under OBBB are shifting to higher thresholds—what this means for sellers, platforms, and individual reporting.
• Trump Accounts: What Parents, Employers, and Tax Professionals Need to Know — New retirement-savings accounts for children are coming: here’s how Trump Accounts work, key deadlines, contribution rules, and potential tax strategies.
• Maximizing Depreciation Deductions Under the One, Big, Beautiful Bill — Understanding how the permanent 100% first-year depreciation option under the OBBB can save businesses big, with examples of eligible property and elections.
• Entity Setup & Superannuation: Navigating Payday Super and Super Changes Before July 2026 — Entities, employers, and super funds need to prepare now for sweeping reforms to **Payday Super**, super guarantee obligations, and contributions standards—all effective from **1 July 2026**.
• Planning for Australia’s 2025-26 Tax Cuts: What Individuals Should Do Now — Tax cuts announced in the 2025-26 Budget mean rate brackets are changing. Those with earnings at lower rates stand to gain most—but timing and planning could help maximise your benefits now and in future.
• How Australia’s Pillar Two Rules Will Reshape Global Minimum Tax Compliance for Multinationals — Australia’s implementation of OECD Pillar Two rules brings significant changes: global and domestic minimum taxes now apply, compliance deadlines are set, and transitional reliefs are available under new ATO guidance.
• Critical Minerals Tax Incentives: Opportunities for Clean Tech Investors in Canada — Canada is expanding critical minerals tax credits and investment tax incentives in 2025-2026. Learn how clean tech investors can tap into these for flow-through share structures and manufacturing facilities.
• Compliance Alert: Penalties Return for Trucking Sector T4A Reporting — The CRA is lifting its moratorium on penalties for unreported service fees in trucking businesses—key changes that impact T4A reporting and worker misclassification concerns.
• Automatic Tax Filing Simplified: What Canadians Should Know for 2026 — New budget measures are easing the burden of tax filing for millions, especially low-income Canadians. Learn who qualifies, what’s changing, and how to make use of these tools.
• How the Changes to Property, Dividend, and Savings Income Rates Affect Your Tax Planning — New income tax rates on dividend, property, and savings income effective from April 2026-2027 demand a fresh look at investment and income strategies — here’s how to plan.
• Mandatory HMRC Registration for Tax Advisers: What Businesses Should Do to Prepare — From May 2026 all tax advisers who interact with HMRC must register and meet minimum standards—this guide helps advisers and their clients understand what to expect, how to comply, and the impact on those using tax advice.
• Navigating National Insurance Changes: What Digital Nomads Abroad Need to Know — Changes to voluntary National Insurance contributions abroad from April 2026 could impact digital nomads and expats—this article breaks down the implications, eligibility, and strategic options under the new rules.
• Relief for Farmland Sales: How the Section 1062 Estimated Tax Waiver Impacts Farmers — Farmers eligible under Section 1062 can now take advantage of IRS relief for estimated tax penalties on qualified farmland sales—understand the conditions, how to elect, and benefits.
• Navigating the Clean Fuel Production Credit: Proposed Regulations Explained — Businesses producing clean transportation fuel now have sharp new rules under proposed IRS regulations—see what qualifies, what’s restricted, and how to prepare comments.
• Maximizing Clean Energy Credits Before Expiration: What Individuals & Businesses Need to Know — Significant clean energy tax incentives under the “One, Big, Beautiful Bill” are ending soon—learn what qualifies, what deadlines matter, and how to act now to preserve these savings.
• Draft Canadian Tax Amendments: What Digital Nomads & Foreign Affiliates Should Know — Canada’s recent consultation reveals proposed legislative changes affecting registered plans, hybrid mismatch rules, and the taxation of foreign affiliate income that may impact digital nomads and residents abroad.