Research and insights

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

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• Planning for Capital Gains Tax Changes: What Business Owners Should Do This Year — With key CGT rate changes between now and April 2026, now is the time for business owners to review exit strategies and asset disposals to minimise tax liabilities.
• Voluntary NICs Abroad: What Globally Mobile Workers Need to Know by April 2026 — From April 2026, significant changes to National Insurance contributions abroad will affect many globally mobile workers and those building a UK State Pension from overseas. Here's what to do.
• How UK’s New Requirements for Tax Advisers Will Affect Your Business — From April 2026 tax advisers must meet stricter standards and register with HMRC. Here’s what that means for businesses and individuals using professional tax advice.
• How Digital Nomads Can Navigate Australian Tax Residency and Global Income Rules — Digital nomads need clarity on when Australia considers them tax residents, how global income is taxed, and how to avoid pitfalls when working remotely across borders.
• How the 15% Global Minimum Tax (Pillar Two) Impacts Multinational Entities in Australia — Australia’s adoption of OECD Pillar Two introduces a 15% global and domestic minimum tax for eligible multinational enterprises—this article unpacks who’s in scope, their obligations, and strategies to manage compliance before deadlines.
• Preparing for Mandatory Beneficiary TFN Reporting: What Trustees of Closely Held Trusts in Australia Must Know — As of 1 July 2026, trustees of closely held trusts will have new obligations to report beneficiary Tax File Numbers through trust return statements—this article unpacks what that means and how to prepare.
• Managing Taxes as a U.S. Digital Nomad Post-OBBB — New exemptions, exclusions, and thresholds under recent U.S. tax law affect U.S. citizens living abroad—here’s what digital nomads need to know.
• Compliance Challenges & Best Practices for U.S. Tax Professionals in 2026 — Recent IRS policy changes require tax professionals to adapt rapidly—this article outlines key compliance milestones and actionable best practices.
• Tax Planning Strategies Under the One, Big, Beautiful Bill: What to Know for 2026 — With sweeping tax reforms now in effect under the One, Big, Beautiful Bill (OBBB), taxpayers have new opportunities—and challenges—for planning income, deductions, and credits in 2026.
• How Australia’s Upcoming Tax Cuts Could Reshape Your Tax Planning Strategy — From July 2026 Australians will see cuts to the lowest marginal tax rate and higher Medicare levy thresholds — a window to reframe investment, salary packaging, and fringe benefits strategies.
• Global Minimum Tax Rules: What Multinational Enterprises in Australia Must Do — Australia’s global and domestic minimum tax laws are now in force for multinationals — companies with global revenues over EUR 750 million must report and potentially pay top-up tax under the OECD Pillar Two regime.
• Preparing for Payday Super: What Employers Need to Know Before 1 July 2026 — Australia is introducing ’Payday Super’ from 1 July 2026 — a sweeping reform changing how and when superannuation contributions must be made. Employers who aren’t ready could face penalties, delayed payments, or compliance headaches.
• Digital Nomad in Canada? Understanding Residency, Tax Obligations & Cross-Border Income — Digital and remote work is blurring tax lines—if you’re a digital nomad spending time in Canada or earning across borders, understanding how residency, income sourcing, and treaties affect your obligations is crucial.
• Compliance Essentials for Capital Gains Changes Coming in 2026 — New inclusion rates for capital gains, expanding exemptions, and trust taxation changes are arriving January 1, 2026—ensure you understand your obligations and prepare to comply fully.
• Optimizing the New Lowest Tax Rate Cut: Planning Moves for Middle-Income Canadians — With the lowest federal tax rate on taxable income lowered to **14% effective July 1, 2025**, middle-income earners need to reassess withholding, credits, and tax timing to maximize savings before filing 2025 returns.
• Setting Up a UK Business Entity: Choosing Between Sole Trader, LLP and Company in Light of New Policy — Recent tax changes make it more important than ever when setting up a business to pick the right structure. We compare three entity types and show how the 2025 budget and allowances affect your decision.
• Navigating Making Tax Digital: Compliance Advice for Self-Employed and Landlords — With new rules rolling out for digital reporting and record-keeping under Making Tax Digital (MTD) for Income Tax, self-employed individuals and property owners must update practices to stay compliant.
• Maximising the New First-Year Allowance: Tax Planning for UK Businesses — With the 40% first-year allowance now in force from 1 January 2026, UK businesses must adjust investment planning to take full advantage – here’s how it works, who qualifies, and what to watch out for.
• How to Structure Your Business Entity After the One, Big, Beautiful Bill — Entity-owners, especially in pass-throughs or foreign contexts, must review how recent statutory reforms affect entity taxation and deductions under OBBB.
• Key Compliance Priorities for the ROI Filing Season Post One, Big, Beautiful Bill — With the One, Big, Beautiful Bill changing deductions, exemptions, and reporting thresholds, here’s what U.S. taxpayers must know now to comply and avoid penalties.