Research and insights

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

Page 277 of 352 · 7031 published records

• Navigating Key IRS Changes in the 2026 Filing Season: Seniors, Overtime, and More — The One, Big, Beautiful Bill ushers in multiple IRS changes for tax year 2025 filings—learn what seniors, workers, and taxpayers claiming overtime or tips need to know for smoother compliance.
• Maximizing the New First-Year Allowance for UK Business Investments — UK businesses can significantly reduce their tax bills starting 1 January 2026 by leveraging the new 40% first-year allowance for main-rate plant and machinery investments.
• How Entrepreneurs Can Structure Their Business Entity in Canada Post-Budget 2025 — Budget 2025 proposes new rules affecting entities: SR&ED expansions, trust transfers, and tax deferral through tiered structures, shaping how start-ups choose entity form.
• Compliance Checklist for Non-Residents and Deemed Residents in Canada: What’s New in 2025 — Recent changes affect non-residents and deemed residents: the elimination of the Underused Housing Tax, revised rates & residency tests, and new reporting rules in CRA’s 2025 guides.
• Tax Planning under Canada’s New Lowest Rate: Strategies for 2025-2026 — With Canada’s federal lowest tax rate dropping from 15% to 14% (effective mid-2025), taxpayers can adjust deductions, credits and withholding to maximise savings.
• Optimising Inheritance Tax for International Trusts Under the New Residence-Based Regime — Legislation now requires equal treatment for UK and overseas investors in UK agricultural property and strengthens anti-avoidance for trusts under the new residence-based IHT regime, effective April 2026.
• Voluntary National Insurance Abroad: Implications for British Expats and Nomads — From April 2026, British citizens abroad will lose the ability to pay voluntary Class 2 NI contributions, having to rely solely on Class 3 if they meet residence or NI history thresholds.
• Digital Transformation: Preparing for Making Tax Digital for Income Tax in April 2026 — From April 2026, sole traders and landlords earning over £50,000 will face quarterly updates and full digital record-keeping under HMRC’s Making Tax Digital for Income Tax regime.
• Compliance Alert: Backup Withholding Changes That Impact Payment App Users — The recent proposed regulations significantly raise the threshold for backup withholding under OBBB—what app-based earners and platforms must know now.
• Entity Setup: Choosing the Right Business Structure Under the New 100% Bonus Depreciation Rules — With OBBB's sweeping depreciation changes, some business structures benefit more than others—learn which entity type maximizes the 100% first‐year depreciation deduction.
• How Digital Nomads Must Navigate the Foreign Earned Income Exclusion After the One, Big, Beautiful Bill — Recent changes under the One, Big, Beautiful Bill unlock new thresholds but bring complexity for nomads – here’s how to maximize benefits without missteps.
• What Digital Nomads Should Know: Reporting Foreign Earned Income and US Inflation Adjustments 2026 — Digital nomads with US ties need to stay ahead of 2026’s inflation-adjusted ceilings for foreign income exclusion, standard deductions, and marginal rates—crucial for planning travel and work abroad.
• Staying Compliant: UK Employers Navigating PAYE and National Insurance Changes in 2026 — UK employers face several key compliance shifts in the 2026–27 tax year, including updates to benefits in kind, student loan plans, and international contributions.
• Maximizing Opportunity Zone Benefits Under the One, Big, Beautiful Bill — Learn how recent changes under the One, Big, Beautiful Bill (OBBB) unlock tax-saving opportunities for real estate investors in rural areas and farmland sales.
• How Foreign Resident Capital Gains Withholding Changes Affect Property Sellers & Investors — Legislative changes from 1 January 2025 tighten rules for foreign resident CGT withholding—raising rates and removing thresholds—significant for Australia’s property market and real estate investors.
• What Digital Nomads Need to Know About Departure Prohibition Orders & Australian Tax Compliance — Australia's ATO is stepping up enforcement on unpaid tax debts and using Departure Prohibition Orders — critical for digital nomads and expatriates who travel frequently.
• Using the $20,000 Instant Asset Write-Off to Your Advantage: Tax Planning Tips for Small Businesses in Australia — A crucial reminder from the ATO: what small businesses need to know about the instant asset write-off scheme for eligible assets first used or installed between 1 July 2025 and 30 June 2026.
• Staying Compliant: Recent Compliance Rules & How to Avoid Common Pitfalls — New technical tax consultations and rate cuts are great — but compliance hinges on keeping updated and avoiding common traps that could cost you.
• Digital Nomads in Canada: Navigating Residency, Withholding & UHT Elimination — Updated rules in 2025 mean big changes for non-resident digital workers: UHT is gone, but withholding and residency still matter.
• Building Your First Canadian Business: Entity Setup Tips for 2026 — Thinking of launching a business in Canada? Choosing the right structure and understanding recent corporate tax developments can save you major headaches later.