Research and insights

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

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• Digital Nomad Friendly Tax Considerations Post-OBBB and Global Trends — As tax systems adjust—like the end of remittance basis in the UK and expanded U.S. deductions under OBBB—digital nomads face evolving tax landscapes; here’s how to navigate them in 2025-26.
• Compliance Tips Amid New Reporting Rules on Tips, Overtime, and Vehicle Loans — The OBBB Act introduces new reporting and information requirements that could catch many unprepared — here’s how to stay compliant with newly issued IRS guidance.
• Maximizing Deductions Under the One, Big, Beautiful Bill: A Tax Planning Guide — With the recent passage of the One, Big, Beautiful Bill (OBBB), U.S. taxpayers face new opportunities to reduce taxable income through enhanced deductions for seniors, overtime, tips, and vehicle interest.
• Global Minimum Tax Takes Hold: What Digital Nomads & Multinationals Need to Know — Australia’s Pillar Two laws mean large entities face global and domestic minimum tax rates from 2024–25; digital nomads and remote-working expatriates must review residency, income sourcing & tax liabilities now.
• Super Funds with Over $3 Million: How Better-Targeted Concessions Change Your Strategy — From 1 July 2025 high-balance superannuation accounts will face reduced tax concessions—balancing fairness and fiscal sustainability, with major implications for retirement planning.
• How Thin Capitalisation Changes Reshape Cross-Border Debt for Private Groups — New thin capitalisation reforms in Australia restrict net debt deductions for private groups and multinationals, introducing stricter rules from 1 July 2023 and 2024—essential for cross-border financing planning.
• Boost for Side-Hustlers & Informal Businesses: What HMRC’s Reforms Mean for Digital Nomads and Micro-Entrepreneurs — HMRC plans to relieve 300,000 people from Self-Assessment requirements and introduce a reward scheme for informants—key developments for digital nomads, gig workers and micro-businesses.
• Preparing for the 2026 Reset of the Business Rates Retention System: What Small Businesses & Local Authorities Need to Know — England will see a full reset of the Business Rates Retention System in 2026-27, affecting local authority funding and small business tax bills, especially under the new permanent multipliers for retail, hospitality & leisure properties.
• How the Removal of Charitable Relief From Private Schools Affects Entity Setup & Tax Planning — Private schools in England that are registered charities will lose business rates charitable relief from April 2025, complicating both right entity structure and long-term cost planning.
• Compliance Checklist for Employers: Reporting Overtime and Tips under OBBB — The OBBB introduces new information reporting requirements—with transitional relief for employers—making it critical to understand what must be reported in 2025 vs. when enforcement begins.
• Entity Setup: Choosing the Right Business Structure in Light of New Inflation Adjustments — With the IRS’ 2026 inflation-adjusted thresholds under OBBB, choosing your business entity affects taxes more than ever—here’s what to consider for S-Corps, LLCs, and more.
• How to Make the Most of the “No Tax on Tips” Provision Under OBBB — This article explains the new deduction rules for tips under the One, Big, Beautiful Bill (OBBB), helping service workers understand what qualifies and how to claim it.
• Entity Setup for Digital Nomads: Choosing the Right Structure in Australia — For digital nomads or remote workers planning to live in Australia, choosing the right legal entity can significantly affect taxes on worldwide income, GST, and foreign earnings—learn optimal structures.
• Navigating Pillar Two: what Australian multi-nationals need to know now — With the global minimum tax (Pillar Two) now part of Australian law, multinationals must adapt their reporting and risk strategies before compliance deadlines.
• How Australia’s New *Build to Rent* Incentives Can Cut Your Tax Bill — Australia has introduced fresh tax incentives for Build to Rent developments from 2025—learn how property developers and investors can leverage these changes for tax deductions and MIT benefits.
• How the Abolition of the Non-Dom Regime Impacts Digital Nomads Moving to the UK — From April 2025 the UK replaces its non-dom tax system with a residence-based system. Digital nomads will need to re-assess how foreign income is taxed, and plan carefully for the transition.
• Navigating Recent Customs Regulation Shifts: Insights for Importers & Exporters — The Customs (Miscellaneous Amendments) Regulations 2025 bring clarity and simplified rules for foreign postal operators, valuation, and transit processes in the UK’s post-Brexit trade landscape.
• VAT De-Registration Deadlines: What the New Regulations Mean for Businesses — Recent amendments now allow HMRC to extend the deadline for final VAT returns. A key change for any business ceasing VAT liability from 14 June 2025.
• Compliance Checklist: Navigating Reporting Requirements Under OBBBBA — The One, Big, Beautiful Bill introduces multiple new reporting obligations—tips, overtime, vehicle loan interest, remittance taxes—all with transition relief and phase-ins. Use this checklist to stay compliant.
• Planning for New Deductions Under the One, Big, Beautiful Bill — With OBBBBA now law, individuals can begin using new deductions—tips, overtime, car loan interest, and for seniors—plus increased standard deductions and child tax credit amounts. This article explains how to plan around them.