Research and insights

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

Page 283 of 352 · 7038 published records

• Planning Around Capital Gains Changes: What Individuals Should Know in 2025-2026 — With the inclusion rate increase on hold until January 1, 2026, and a $250,000 annual threshold in place for individuals, tax planning around capital gains has new urgency—these strategies can help you stay ahead.
• How the Lifting of the T4A Penalties Moratorium Will Affect Trucking Businesses — The CRA has officially ended the moratorium on T4A penalties in the trucking sector, meaning strict new reporting requirements are now in effect—here’s what trucking companies need to know—and do—before February 28, 2026.
• Top Employer Payroll Alerts for Businesses Before April 2026 — From tax codes to payrolling benefits, employers need to be ready for significant payroll changes in April 2026—don’t get caught off guard.
• How to Prepare Sole Traders & Landlords for the 2026 Making Tax Digital Roll-Out — Starting 6 April 2026, many sole traders and landlords must adopt digital record-keeping and quarterly reporting. Here’s how to navigate the changes and avoid penalties.
• Modern Payment Trends & IRS’s Paper-Check Phase-Out: Digital Nomads Take Note — The IRS is phasing out paper checks and expanding digital payment channels beginning 2025-2026—impacts those who live and work abroad or lack U.S. banking ties.
• Compliance under Digital Assets: Reporting Obligations & De Minimis Rules in 2026 — Digital assets are no longer fringe—they’re central to tax compliance. New rules clarify reporting, basis determination, and de minimis exceptions for certain transactions.
• Tax Planning Strategies Under the One Big Beautiful Bill Act: What You Need to Know Now — With sweeping changes under the One Big Beautiful Bill (OBBB), individuals and businesses can unlock deductions and adjust withholding—only if they act by understanding the timing and thresholds.
• Canada's 2026 Filing Season: Digital Upgrades & Rate Changes You Shouldn’t Miss — New tax rate reductions and enhanced digital services are set to reshape how Canadians file in 2026—gear up early
• Preparing for Mandatory Payrolling of Benefits in Kind in the UK from April 2027 — UK employers face changes in how benefits in kind and expenses are reported—voluntary registration opens now, full roll-out next tax year
• How U.S. Seniors Can Maximize the Enhanced Senior Deduction for Tax Year 2025 — New deductions for taxpayers aged 65+ offer substantial savings—find out who qualifies and how to claim them
• Compliance Essentials for Small Businesses with Upcoming ATO Oversight Expansions — With new Budget allocations boosting ATO compliance programs—even targeting shadow economy and multinational avoidance—small business owners must sharpen compliance practices now to avoid increasing risk.
• Tax Planning Tips for Individuals Ahead of the new 2026-27 Marginal Tax Cuts — Australia’s budget has introduced phased tax rate reductions from mid-2026; individuals can plan now to capture savings, adjust withholding, and anticipate changes affecting low income earners and student loan repayments.
• How Pillar Two Minimum Tax Reshapes Entity Setup and Cross-Border Structuring in Australia — With Australia’s new Pillar Two global and domestic minimum tax rules coming into effect for certain multinationals from mid-2026, entity setup and cross-border structuring require urgent review to optimise tax exposure and compliance.
• Preparing for Canada’s 2025 Income Tax Changes: A Digital Nomad’s Checklist — For digital nomads earning and living across borders, Canada’s latest income tax changes for 2025 could affect your filing, residency status, and deductions—get ahead with a tailored checklist.
• Strategic Entity Structuring Under Canada’s Proposed Tax Measures: What Non-profits & Foreign-Affiliate Insurers Should Know — With recent consultations around draft legislative changes, organizations like non-profits and insurers need to plan entity structure to stay compliant and tax-efficient.
• Maximizing the New Automobile Deduction Limits for Canadian Businesses in 2026 — Recent changes to Canada’s automobile deduction limits and expense benefit rates offer businesses an opportunity to optimize deductions—learn how to make the most of these adjustments.
• Business Rates Relief for Pubs & Live Music Venues: What Business Owners Need to Know — A new 15% relief for 2026/27 for pubs and live music venues aims to reduce business rates burdens — here’s how to check eligibility and apply.
• Non-UK Domicile Reforms: How the Foreign Income & Gains Regime Impacts Digital Nomads — From 6 April 2025 the UK replaced the remittance-based rules with a residence-based regime — here’s how digital nomads are affected and what strategies can help.
• Understanding the New Tax Codes for 2026/27: What Employers and Employees Need to Know — From 6 April 2026 major changes to tax codes will affect every PAYE employer and employee in the UK — here’s your guide to the new rules and how to prepare.
• Entity Setup Case Study: Choosing Between Trusts or Corporations for U.S.–Canada Cross-Border Operations — When structuring a business that operates in both U.S. and Canada, entity type choice can affect taxes, liabilities, and operational flexibility—here’s a deep dive based on recent policy updates.