Research and insights

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

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• Planning Ahead: Inflation Adjustments & Key OBBB Changes for Small Businesses and Freelancers in 2026 — Small business owners and freelancers should know the 2026 inflation adjustments and OBBB enhancements—how higher thresholds and deductions can reduce tax burden this filing season.
• Compliance Checklist: Backup Withholding Thresholds and Digital Reporting under OBBB — Ensure your business or online platform meets the new reporting and backup withholding thresholds under the OBBB to avoid penalties when using third-party networks.
• Maximizing Deductions for Tips and Overtime Under the One, Big, Beautiful Bill — Discover who qualifies and how to claim new deductions for tips and overtime introduced in 2025 by the OBBB to lower taxable income—with examples to guide you for tax years 2025-2028.
• Tax Compliance Strategy: HMRC’s Increased Focus on Employer and Construction Industry Fraud from April 2026 — With recent UK announcements, businesses in construction and employers generally need to prepare for new compliance tools and penalties coming April 2026—this article helps you stay ahead.
• Overseas Work and National Insurance: UK Rules for Digital Nomads and Remote Workers — As the UK tightens rules for National Insurance contributions and overseas work, this article provides clarity for remote workers, digital nomads, and businesses on what to expect starting April 2026.
• Planning for Non-Resident Capital Gains: UK Rules Taking Effect April 2026 — New UK rules for non-resident capital gains are coming into force from April 2026—this article explains what you need to know and how to prepare if you own UK property or investments.
• Trust vs Company vs Partnership: Entity Setup for Small Business Expansion in Australia — Choosing the right business entity in Australia—trust, company or partnership—can have big tax & legal consequences. This article helps small businesses making the jump understand pros, cons and setup tips.
• Planning for Global Minimum Tax (Pillar Two) in Australia: A Digital Nomad’s Guide — Australia’s Pillar Two global and domestic minimum tax rules affect digital nomads working through foreign or cross-border entities—understanding both the law and its compliance burdens is essential.
• Mandatory Beneficiary TFN Reporting for Closely-Held Trusts From 1 July 2026: What You Need to Know — Closely-held trusts in Australia will soon face new tax reporting obligations—mandatory beneficiary TFN (Tax File Number) disclosure embedded within trust returns, plus new labels for returns. Here’s what this means for trust-owners, trustees, and advisors.
• Understanding Canada’s Capital Gains Deduction Expansion & AMT Changes for Entrepreneurs — Recent changes broaden small business capital gains rules and tweak alternative minimum tax—especially meaningful for business-owners planning exits.
• Synthetic Equity Arrangements: What Canadian Corporations Need to Know — Changes to anti-avoidance rules for synthetic equity arrangements mean broader exposure for corporations that have been relying on the tax-indifferent investor exception.
• How to Navigate Canada’s New Registered Plans Investment Rules under Budget 2025 — Budget 2025 introduces sweeping changes to what counts as “qualified investments” for registered plans—but there are key dates, opportunities and risks to understand now.
• Strengthening HMRC’s Powers Against Non-Compliant Advisers: What This Means for Businesses — New legislation effective April 2026 arms HMRC with enhanced powers over tax advisers who deliberately facilitate non-compliance, bringing sharper penalties and stricter oversight.
• Navigating Changes to Voluntary National Insurance Contributions Abroad: A Guide for UK Expats & Nomads — From April 2026, the landscape for paying voluntary national insurance while abroad is changing—for those with periods outside the UK, understanding these new rules is essential to protect state pension entitlement.
• Preparing for Mandatory Payrolling of Benefits in Kind: What UK Employers Need to Know — From the 2027-28 tax year, most employers will be required to payroll Benefits in Kind (BiKs), a shift that demands early action—this article outlines key steps, examples, and compliance tips.
• Digital Nomads and the Foreign Earned Income Exclusion in 2026: What’s Changed — The Foreign Earned Income Exclusion (FEIE) has risen for tax year 2026, offering greater shelter for Americans living abroad—but the rules around residence, physical presence, and community tax treaties still matter.
• Staying Compliant: New Retirement Contribution Limits and 415(b)/(c) Updates for 2026 — Retirement plan contribution ceilings have increased for 2026 under section 415(b) & (c), affecting employer and individual planning. Understanding the updated limits and timing is vital.
• Smart Moves: Planning Around the Expanded First-Year Depreciation Provision — The One, Big, Beautiful Bill permanently boosts first-year depreciation to **100%**, affecting acquisitions after January 19, 2025. Businesses need to recalibrate asset purchases, budgets, and accounting practices.
• Entity Setup & Structuring: Planning for Capital Gains Changes Starting January 2026 — Legislative changes coming in 2026 to capital gains rules mean Canadian business owners and investors need to revisit their entity structure and transaction timing.
• Tax Filing in 2026: Digital Services, Security & Timing — What You Can Do Now — With major new digital enhancements and deadlines for filing your 2025 return approaching, here’s how to simplify your tax-season and leverage new CRA tools.