Research and insights

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

Page 292 of 352 · 7038 published records

• Compliance Essentials for U.S. Lenders under New OBBB Rural Loan Interest Exclusion — New legislation allows lenders to exclude 25% of interest income from loans secured by rural/agricultural property—learn what counts as rural property, how to qualify, and what to do now to stay compliant.
• How the U.S. One, Big, Beautiful Bill Reshapes Tax Planning: Key Deductions & Inflation Adjustments — Discover the impactful changes under the U.S. One, Big, Beautiful Bill for 2025–2026—from rising standard deductions to new deduction rules for tips, overtime and car loan interest—and learn how to adjust your tax planning accordingly.
• Compliance Focus: Penalty & Interest Regime Strengthened for Tax Avoidance and Underpayment — From July 2026 new rules will widen penalties and interest charges especially for large taxpayers and tax scheme mischaracterisations—learn what’s changing and how to prepare ahead.
• Tax Planning for Residential Real-Estate: Foreign Owner CGT Withholding & Incentives — Recent changes to Foreign Resident Capital Gains Withholding and housing build-to-rent incentives offer opportunities and pitfalls for investors—this article explains what’s new and how to plan properly.
• Entity Setup for Global Operations: Navigating Global Minimum Tax Rules — Multinational entities operating out of Australia face new requirements under OECD’s Pillar Two—this article explains key reporting changes, thresholds, and structuring strategies to stay compliant and efficient.
• Case Study: A Digital Nomad Using the Foreign Earned Income Exclusion in 2026 — Meet Sara, a remote worker overseas—this case study explores how 2026 inflation adjustments and tax treaties affect her strategies using the foreign earned income exclusion under the One, Big, Beautiful Bill.
• How to Handle the New Car Loan Interest Reporting Requirement Under OBBB — The One, Big, Beautiful Bill added rules for reporting car loan interest on qualified passenger vehicles. Here's what lenders, businesses, and individual borrowers need to know.
• Maximizing Your 2026 Inflation Adjustments: Key Changes Under the One, Big, Beautiful Bill — The IRS has released inflation-adjusted amounts for 2026 affecting standard deductions, tax brackets, and several credits—this article helps you plan where to adjust withholding, charitable giving, or business deposits.
• Reporting Car Loan Interest and Form 1099-K Rule Changes: What Businesses & Nomads Must Know — Businesses and digital nomads often overlook new reporting obligations around car loan interest and altered thresholds for online payments—this article breaks down filing, penalties, and planning tips.
• Maximizing Standard Deductions in the Post-OBBB Tax Era — With the One, Big, Beautiful Bill inflation adjustments for 2026, standard deductions and income brackets have shifted—learn how to plan deductions for married couples, heads of households, and individuals.
• Tax Compliance Spotlight: Australia’s Pillar Two Minimum Tax Rules Now In-Force & What Businesses Need to Do — Global Anti-Base Erosion (“Pillar Two”) rules kicked in from 1 January 2024 (IIR and domestic minimum tax) and 1 January 2025 (UTPR), creating new reporting obligations and minimum tax liabilities for multinationals and large groups.
• Entity Setup for Small Business: Navigating Improved Instant Asset Write-Offs and Tax Return Form Changes 2025 — Australia’s small business entity setup environment has seen changes to instant asset write-offs, small business boosts, and tax return form revisions that affect entity choice, accounting systems, and deductions.
• What Digital Nomads Need to Know About Australia’s 15% Foreign Withholding Rule From January 1, 2025 — Australia’s Foreign Resident Capital Gains Withholding regime has been significantly updated. Digital nomads disposing of Australian property should understand the new 15% withholding rate and how clearance certificates can spare them from withholding.
• Middle-Class Tax Cut: Immediate and Long-Term Impacts for Canadian Savers and Workers — The federal tax rate for the first $57,375 of taxable income dropped from 15% to 14%—starting mid-2025. Learn how this change affects your wages, savings, and overall tax planning.
• Simplifying Taxes: CRA’s Automatic Filing & New Relief for Low-Income Individuals — Budget 2025 brings forth an automatic tax-filing service for low-income Canadians and expanded relief through the Voluntary Disclosures Program—both key compliance tools for those seeking simplicity and certainty.
• How Canada’s New Personal Support Workers Tax Credit Works—and How to Maximize It — With the launch of a temporary tax credit for personal support workers in provinces without existing wage agreements, here’s how eligible individuals can plan and claim up to $1,100 annually during 2026-2030.
• Entity Setup and Trust Reliefs Post-2024 Inheritance Tax Reforms — Recent changes to Inheritance Tax reliefs, especially for agricultural and business-property reliefs affecting trusts, mean entity setup matters more than ever for wealthy estates.
• Navigating the Reform to Inheritance Tax: Unused Pensions & Death Benefits (From 2027) — Unused pension funds and death in service benefits will be treated differently from 6 April 2027 — here’s how the changes affect your estate tax exposure and what plans to make now.
• Tax Planning Tips for Self-Employed and Side Hustlers in the UK after Recent Threshold Changes — With HMRC raising the Self-Assessment reporting threshold for trading, property and ‘other’ income to £3,000 gross, what you earn and how you report it could change significantly.
• How Digital Nomads Should Navigate IRS Changes on Digital Asset Reporting & Backup Withholding — New IRS notices provide transitional relief for digital asset brokers and backup withholding—critical for U.S. residents living abroad or nomads trading crypto.