Research and insights

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

Page 284 of 352 · 7038 published records

• Compliance Essentials: Understanding U.S. Depreciation Deductions Under the OBBBA — Under the One, Big, Beautiful Bill, U.S. businesses should adjust their depreciation strategies to benefit from permanent 100% first-year write-offs for qualified property.
• How Digital Nomads Can Leverage U.S. Foreign Earned Income Exclusion After the One, Big, Beautiful Bill — Changes in U.S. tax law now offer foreign-based workers greater opportunities to reduce taxable income—but navigating the Foreign Earned Income Exclusion correctly can yield significant savings.
• Entity Setup: Private Groups, Thin Capitalisation & Minimum Taxes Explained — Australia has reinforced rules for private groups in international operations—new thin capitalisation and Global Minimum Pillar Two taxes are now law and require careful entity and debt structuring.
• Running a Business from Abroad: Digital Nomad Tax Realities for Australians — If you're an Australian citizen or resident working overseas—or considering becoming one—understand how Australia’s tax residency, foreign income, and temporary absence rules affect you.
• How Australia’s 2025 Personal Income Tax Cuts Impact Your Take-Home Pay Now — Starting July 1, 2026, the lowest tax bracket rate drops to 15%, then to 14% in July 2027—these cuts will reduce the bite of bracket creep and favour low- and middle-income earners.
• Tax Residency & Non-Resident TFSA Rules: What Digital Nomads Should Know — If you live abroad but still have Canadian ties, these TFSA & residency rules can impact your savings, contribution room, and tax exposure — here’s your survival guide.
• Secure Your Digital Tax Access: Backup MFA & CRA Account Tips — With fraud risks rising and TAX SEASON approaching, these are essential digital security practices every taxpayer—domestic or abroad—must adopt now.
• Navigating Canada’s Middle-Class Tax Cut: What You Need to Know for 2026 — Learn how the July 1, 2025 tax rate reduction affects your taxable income, credits, paychecks and what to plan for heading into the 2026 filing season.
• Voluntary National Insurance Contributions Abroad: What Digital Nomads and Expatriates Should Know — From April 2026, overseas residents lose access to voluntary Class 2 NICs; Class 3 contributions abroad under stricter conditions — critical for digital nomads building UK pension rights.
• Capital Allowance Update: The 40 % First-Year Allowance & What It Means for Investors — A new permanent 40 % first-year allowance for main rate plant and machinery came into effect 1 January 2026 — discover how businesses can use this with examples and planning strategies.
• Navigating Mandatory Payrolling of Benefits in Kind: What Employers Need to Know — From April 2027 UK employers will be required to report most benefits in kind through payroll under the mandatory payrolling regime — here’s a detailed guide with examples and tips to prepare.
• Digital Nomad Guide: U.S. Foreign Earned Income Exclusion & 2026 Inflation Adjustments — U.S. policies under OBBBA adjust foreign income exclusion thresholds and standard deductions for 2026—digital nomads must track these to optimize tax benefits while working abroad.
• What Businesses Need to Know: Canada’s Draft Legislation & Technical Tax Changes — Canada’s Department of Finance has released draft legislative proposals affecting trust transfers, clean energy credits, and corporate rules—businesses must anticipate how these will alter compliance and planning.
• Maximizing Deductions Under the ‘One, Big, Beautiful Bill’: Overtime & Vehicle Interest Explained — New deductions under the One, Big, Beautiful Bill (OBBBA) allow taxpayers to deduct qualified overtime and car loan interest—here’s how to make use of both without triggering phase-outs.
• Digital Nomad in Australia: Tax & Social Security Basics You Can’t Ignore — Working remotely from Australia? If you’re a digital nomad living under a visa or short stay, your tax, residency and super obligations could shift quickly under Australian law.
• Preparing for Payday Super: Compliance Countdown for Employers — Australia’s shift to Payday Super set for 1 July 2026 will overhaul employer super guarantee obligations—employers must align super payments with wage payments, retire the SBSCH, and adapt reporting systems.
• How Australia’s 2025 Budget Tax Cuts Impact Your Planning Strategy — Australia’s recent tax cuts from the 2025–26 Budget offer new opportunities for planning—especially for low to middle income earners who now face lower rates and thresholds from 1 July 2026 and 2027. Here’s how to position yourself.
• Entity Setup & Structure in Canada: How New Federal Tax Credits Transform Real Estate and Clean Tech Investments — Your entity’s structure can trigger big savings under the latest “Productivity Super-Deduction” and investment tax credits for green infrastructure—here’s how to align structure, eligibility and timing.
• Understanding Canada’s “Consultation on Draft Legislative Proposals”: What Compliance Professionals Need to Know — A sweeping set of draft legislative proposals was released in early 2026—compliance risks, stakeholder opportunities, and how organizations should prepare.
• Maximizing the New Canada Groceries & Essentials Benefit: A Tax Planning Guide — The Canada Groceries and Essentials Benefit introduces a powerful relief for lower-income households—and with the right planning, individuals and families can optimize eligibility and timing to make the most of it.