Research and insights

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

Page 287 of 352 · 7038 published records

• Navigating the New Canada Groceries and Essentials Benefit: What Lower-Income Households Need to Know — Canada has introduced a game-changer for low- and modest-income families with the Canada Groceries and Essentials Benefit—here’s how it works and what it means for your 2026 budget.
• Tax Incentives for UK Start-ups: Enhancements to EMI, EIS and VCT from April 2026 — Changes to **Enterprise Management Incentive (EMI)** eligibility, and reforms to **EIS** and **VCT** rules effective April 2026 offer greater flexibility for scale-ups and investors—but come with important trade-offs.
• Mandatory Payrolling of Benefits in Kind: What Employers Must Know Before April 2027 — From April 2027 UK employers will have to report and pay tax and National Insurance on most benefits in kind (BiKs) in real time via payroll software—a shift with big implications for payroll and HR teams.
• Unlocking the 40% First-Year Allowance: How UK Businesses Can Benefit Now — With the introduction of a **new 40% permanent first-year allowance** for plant and machinery from 1 January 2026, businesses large and small have a fresh opportunity to accelerate tax relief on new capital investment.
• Deferred Capital Gains Inclusion Rate: What Investors & Trusts Should Know — Canada delayed its proposed hike to capital gains inclusion—knowing the impact, eligibility and filing rules could save you from penalties and surprises.
• Middle-Class Tax Cut: What Employees & Employers Should Do Before July 1, 2025 — Canada’s lowest federal income tax rate drops to 14% in mid-2025—here’s what this means for paycheques, withholding, and annual returns.
• How the New Groceries & Essentials Benefit Changes What Filers Need to Know in 2026 — A new benefit aimed at easing grocery inflation is coming—understanding how it works, who's eligible, and the filing deadlines will be key to maximizing what’s owed.
• How to Update Your Withholding for 2025 Under the One, Big, Beautiful Bill — With several new deductions and increased standard deductions effective in 2025, updating your paycheck withholding correctly is essential to avoid surprises at tax time.
• Retirement Contribution Limits & Standard Deduction Rises: What Savers Need to Know for 2026 — The One, Big, Beautiful Bill raises retirement contribution limits and standard deductions for 2026—here’s how to plan and make catch-ups count.
• Maximizing Your Reimbursements: Understanding the Tips & Overtime Deductions Under the One, Big, Beautiful Bill — With deductions for tips and overtime now codified in the One, Big, Beautiful Bill, workers can significantly reduce taxable income if they understand qualifications and limits.
• Interest Rates & Return of Overpayments: What the IRS Rates Mean for Late Filers and Refund Seekers — IRS confirmed that interest rates for overpayments and underpayments will stay **constant** going into 2026 – what that means for you if you owe or are due money.
• Understanding the New “Tips & Overtime” Deductions Under the One, Big, Beautiful Bill — IRS guidance brought in new deductions for qualified tips and overtime in 2025-2028—this article breaks down how they work with real examples.
• Maximizing Retirement Savings: 2026 Contribution Limit Changes You Need to Know — Updated IRS limits for 401(k), IRA, SIMPLE plans, and Saver’s Credit eligibility are here—understand how these affect your 2026 savings strategy.
• Entity Setup Considerations for Investment Funds under Proposed QIE Regulations — New proposed regulations change how Qualified Investment Entities are treated — this has meaningful impacts on ownership structure, investor makeup, and U.S. real property holdings.
• Compliance Checklist for US Employers under the One, Big, Beautiful Bill — Employers need to navigate major compliance shifts under the One, Big, Beautiful Bill—this article lays out exact reporting, systems, and documentation steps to stay on the right side.
• Navigating the One, Big, Beautiful Bill: Overtime & Car Loan Interest Deductions Simplified — Understanding the new One, Big, Beautiful Bill Act (OBBB) deductions on **qualified overtime pay** and **personal vehicle loan interest** can unlock meaningful tax savings. This article covers who qualifies, how to claim, and what employers/lenders need to do.
• Maximising Low-Income Super Tax Offset (LISTO): Planning Tips for Australians — The Australian Government is boosting LISTO eligibility and payments. Here’s how low-income earners can make the most of the changes with planning examples.
• Strengthen Penalties and Shortfall Interest: What Businesses Need to Know — Australia is tightening penalties and extending interest charges to tackle tax avoidance and misreporting. Here's what businesses should expect and how to stay compliant.
• How Australia’s Global Minimum Tax Requirements Affect Multinational Businesses — Explore how recent Australian legislation implementing OECD Pillar Two rules is reshaping tax obligations for large multinational enterprises, including what triggers reporting and how companies should prepare.
• Tax Planning Strategies for Entrepreneurs in the Wake of Post-Budget Reform — With recent tax changes targeting CGT rates, non-dom status, and employer NICs thresholds, entrepreneurs need smart planning to protect wealth and leverage current reliefs.