Research and insights

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

Page 282 of 352 · 7038 published records

• Entity Setup for Expats: Navigating ‘One, Big, Beautiful Bill’ & Canada’s Draft Amendments — For digital nomads and global entrepreneurs, new US inflation rules and Canada’s proposed changes to the qualified investment regime mean careful entity design could significantly change your after-tax profits.
• UK’s Budget 2025 Compliance Overhaul: What Businesses Need to Know — From harsher penalties to mandatory adviser registration, the UK’s upcoming reforms demand that businesses and their advisers raise the bar in tax compliance starting April 2026.
• How US Tax Inflation Adjustments Can Impact Your 2026 Tax Planning — Recent inflation adjustments under the One, Big, Beautiful Bill have upgraded thresholds and deductions—making timing and strategy more crucial than ever.
• Why You Should Care About Closely Held Trust Reporting: Entity Setup & Obligations — Trustees of closely held trusts must understand new reporting requirements and prepare for significant administrative changes. Here’s what setup, exams and compliance look like post changes.
• Instant Asset Write-Off & Non-Deductibility of ATO Interest Charges: What Small Businesses Need to Know — Major changes in deductions are changing the game for small business cash flow—learn how the instant asset write-off extension and changes to interest deductions alter your tax strategy for FY2025-26 and beyond.
• Navigating Global Minimum Tax: What Pillar Two Means for Multinational Groups in Australia — Australia’s Pillar Two rules are now active, introducing complex minimum tax obligations for large multinationals. Learn how to assess your status, understand the new rules, and avoid compliance missteps.
• Digital Nomads & Non-Residents: What New Changes Mean Ahead of Tax Filing Season — Canada is enhancing digital services while implementing tax treaties and non-resident filing rules that directly affect remote workers and nomads. Know what forms, credits, and rates apply to you.
• Compliance Spotlight: What Trucking Companies Must Know About T4A Fees-for-Services Penalties — In response to Canada’s lifted moratorium, trucking firms face financial risks if they fail to report fees-for-services. Know your obligations under box 048 of T4A slips and avoid costly penalties.
• Tax Planning for Entrepreneurs: Maximizing Productivity Super-Deduction and Clean Growth Credits — Learn how Canada’s latest Budget 2025 incentives like the Productivity Super-Deduction and Clean Growth investment credits can be leveraged by entrepreneurs and small businesses to reduce tax burdens while expanding sustainably.
• Compliance Tightening: What UK Businesses Need to Know About HMRC’s Expanding Powers — Recent UK tax policies are boosting HMRC’s investigative tools and penalties—businesses must adjust compliance practices now to avoid costly consequences.
• Mastering Making Tax Digital (MTD) for Income Tax: What UK Sole Traders & Landlords Must Know by April 2026 — Starting 6 April 2026, sole traders and landlords with qualifying income over £50,000 will face new digital reporting obligations under Making Tax Digital (MTD) for Income Tax—this article breaks down what that means and how to prep without penalty.
• How U.S. Individuals Should Adjust for Inflationary Changes in the 2026 Tax Code — Annual inflation adjustments under the 2026 tax law change many thresholds—standard deduction, AMT, estate & gift limits—and taxpayers must update their planning accordingly.
• Entity Setup Strategies in the U.S. Post-OBBB: What Small Businesses Must Know — New rules under the One, Big, Beautiful Bill mean changes to choice of entity, accounting methods, and eligibility tests affecting small businesses starting 2025-26.
• Making the Most of the Foreign Earned Income Exclusion for Digital Nomads — How U.S. expats and frequent travelers can legally minimize U.S. taxes using the Foreign Earned Income Exclusion (FEIE)—updated limits and actionable advice for 2025-26.
• UK Businesses: Taking Advantage of the New 40% First-Year Allowance on Plant & Machinery — From January 1, 2026, UK firms can deduct 40% of major plant and machinery costs in the first year—understanding which assets qualify and how to integrate this into your entity setup can drive big tax savings.
• How IRS Is Changing 1099-K and Backup Withholding for Side Hustlers and Sellers — Thresholds for Form 1099-K reporting and backup withholding have shifted—this changes what gig workers, marketplace sellers, and side hustlers need to watch for.
• Planning Strategies Around the IRS’s Special Depreciation Allowance for Manufacturing Assets — Manufacturers and producers now have an opportunity to write off 100% of the cost of qualified production property under interim IRS guidance—learn what qualifies, how to elect in, and how this moves from theory to practice.
• Navigating Pillar Two: Entity Setup & Compliance for Multinational Enterprise Groups — Australia’s Pillar Two legislative framework becomes active for large multinationals as of FY-2024-25: this article explains its rules, how entities need to prepare, and strategies to reduce top-up tax exposure.
• Trusts & Beneficiary Reporting: What MTAS Phase 2 Means for Trustee Obligations — Beginning 1 July 2026, closely-held trusts will face new requirements under MTAS Phase 2, including mandatory reporting of beneficiary TFNs and donor vs beneficiary distinctions—trustees need to prepare now.
• Setting Up a Canadian Entity: What Foreign Entrepreneurs Must Know in 2026 — Setting up in Canada? Learn how entity structure, capital gains, and tax treaty issues affect foreign entrepreneurs—and make the most of recent changes to cost allowances and exemptions.