Research and insights

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

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• Maximizing the Foreign Earned Income Exclusion in 2026: A Digital Nomad’s Guide — Learn how to use the updated foreign earned income exclusion rules, inflation adjustments, and timing tests to your advantage when living and working abroad in 2026.
• Structuring for Payroll Compliance: Preparing for Payday Super and SuperStream Updates — Australia is rolling out significant changes to superannuation payroll timing, contribution rules, and the tools employers and businesses use—get ahead now to avoid penalties and streamline your payroll operations.
• What Digital Nomads Need to Know: Residency, Tax Returns & Foreign Income Rules — Digital nomads may think they're off the radar—but Australia’s tax-residency and foreign income rules still bite. Know your status, what you must report, and how to avoid unexpected liability.
• How Australia’s Global Minimum Tax Rules Transform International Business Structures — Explore how the implementation of the OECD Pillar Two global minimum tax in Australia changes strategies for multinationals and private groups operating cross-border and what you must do to stay compliant.
• Structuring Your Entity to Maximize Canada’s Productivity Super-Deduction — Canada’s new Productivity Super-Deduction offers enhanced write-offs for investment in qualifying capital assets. Entity selection and cost allocation now matter more than ever.
• Staying Compliant Under Canada’s Underused Housing Tax Repeal — With the Underused Housing Tax (UHT) eliminated from the 2025 calendar year, homeowners and non-resident owners must understand the filing, reporting and transition rules to stay compliant.
• Planning for Canada’s Middle-Class Tax Cut: What You Need to Do Now — As Canada lowers its first personal income tax rate from 15 % to 14 % effective July 1, 2025, middle-income individuals should know how this impacts withholding, tax credits, and planning opportunities.
• From Digital Nomad to UK Resident: How Tax Residence Rules Shape Your Obligations — As the UK shifts to a residence-based tax and inheritance framework, digital nomads face new tests. Learn what counts as UK tax residence and how to manage periods abroad without unwanted tax ties.
• Inheritance Tax Reliefs for Farms & Businesses: Navigating the APR & BPR Changes — With reforms to Agricultural Property Relief (APR) and Business Property Relief (BPR) coming in April 2026, this guide shows what’s new, who’s affected, and practical steps to protect family-run estates.
• Planning for Non-Doms in the New UK Foreign Income & Gains Regime — With the non-dom status ending April 2025, high-net-worth individuals must adapt fast. This article unpacks the new Foreign Income & Gains regime and shows how to plan effectively with examples.
• Case Study: A Digital Nomad’s Strategy for Entity Setup and Tax Residency in USA — How a digital nomad can structure their US entity and navigate residency and taxation to optimize tax outcomes while working globally.
• Compliance Checklist: Digital Assets Reporting Changes You Can’t Ignore in 2025/2026 — New rules around digital assets, Form 1099-DA, and broker reporting are shifting the compliance landscape—this guide helps you avoid common pitfalls.
• How the One, Big, Beautiful Bill Enhances Tax Planning with New Deductions for Tips, Overtime, and Seniors — Discover how the OBBB Act introduces deductions for qualified tips and overtime, plus a senior-specific deduction — and how to plan your income to benefit.
• How Tax Professionals in the U.S. Can Leverage the Enhanced Tax Pro Account — Recent IRS enhancements to the Tax Pro Account now allow firms to manage authorizations and client interactions digitally—this article details how firms can streamline operations, cut down on paper, and improve service quality.
• Complying with PAYE and Overseas Workday Relief Limits in the UK from April 2026 — Financially mobile UK employees and employers must prepare for new restrictions on in-year Overseas Workday Relief at PAYE from 6 April 2026, ensuring tax benefits claimed during the year align with those claimed at self-assessment.
• Maximizing the Foreign Earned Income Exclusion Under the One, Big, Beautiful Bill — With 2026 inflation adjustments and law changes under the One, Big, Beautiful Bill, this article helps U.S. expats and digital nomads reduce their taxable income via strategic planning around the Foreign Earned Income Exclusion and related deductions.
• Entity Setup in Australia: Choosing the Right Structure for Tax Efficiency — Selecting the right legal entity—sole trader, trust, company—can dramatically affect your taxes. Learn the pros, cons, and when one structure outshines the others in Australia.
• Superannuation on Gig Workers and Digital Nomads: Australia’s Requirements Explained — If you're a digital nomad or gig worker connected to Australia, understanding your superannuation and residency status is crucial—here’s what the latest rules mean for you.
• Mandatory Beneficiary TFN Reporting for Closely Held Trusts: What You Need to Know — New rules will require closely held trusts in Australia to report beneficiary Tax File Numbers (TFNs) starting 1 July 2026—here’s how to prepare and ensure compliance.
• Entity Setup Spotlight: Structuring Startup Corporations Under Tax Laws in Transition — With Budget 2025 and consultations underway, new entity structuring options and pitfalls for Canadian startups are emerging—especially for founders owning small business shares and navigating new capital gains and investment rules.