Research and insights

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

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• Employer Obligations Under the “One, Big, Beautiful Bill”: Tips & Overtime Reporting — New guidance explains employers’ obligations for reporting cash tips and qualified overtime under recent legislation—key compliance moves employers must know.
• Maximizing Retirement Savings: Understanding 401(k) & IRA Limit Increases for 2026 — New IRS announcements signal higher contribution limits for retirement accounts in 2026—this article explores what’s changed and how to plan accordingly.
• No More Phone for Business Registrations: CRA Moves Fully Digital from November 3, 2025 — Canada Revenue Agency is ending phone-based registration of Business Numbers starting November 3, 2025—resulting in key process changes for businesses and advisors.
• Luxury Tax Relief: What Buyers of Aircraft and Vessels in Canada Need to Know Post-November 5, 2025 — As of November 5, 2025, the luxury tax will no longer apply to aircraft and vessels—here’s how businesses and individuals can adapt and avoid unexpected costs.
• Entity Setup: Choosing the Right Corporate Structure Post Finance Act 2025 — With key changes in the 2025 Finance Act freezing tax rates and altering corporate tax rules, companies must revisit their entity formation decisions to maximise tax efficiency and align with updated legal norms.
• Compliance Alert: Umbrella Companies and PAYE Liability Changes — Recent legislative updates impose joint and several liability on agencies and end-clients for umbrella companies’ unpaid PAYE and National Insurance contributions — businesses must strengthen their due diligence immediately.
• Tax Planning Strategies for Digital Nomads in the UK: Navigating the New Residence-Based Regime — With the upcoming reforms abolishing the non-domicile status and introducing a residence-based system from April 2025, digital nomads must understand how to structure their income, gains, and relocations to minimise UK tax liability while staying compliant.
• Entity Guidance: Reporting Car Loan Interest Under OBBB for Businesses — Businesses that lend or finance auto loans under the OBBB have new reporting obligations for 2025, and the IRS has issued transitional relief—key for lenders and dealerships.
• Compliance Risks and Relief: Navigating New Reporting for Tips & Overtime — New reporting mandates under the OBBB introduced in 2025 bring risk—but the IRS is offering temporary penalty relief under Notice 2025-62.
• Planning Ahead: 2026 Inflation Adjustments You Need to Know — Learn how recent inflation adjustments under the One, Big, Beautiful Bill will affect your tax brackets, standard deductions, and credits for 2026 — and how to plan now.
• Compliance Essentials: Penalties Ameliorated Under OBBB and How to Stay Ahead — IRS is offering transitional relief for several new penalties under the One, Big, Beautiful Bill—learn what qualifies and how to protect yourself.
• Navigating the Form 1099-K Threshold Reversion: What Gig Workers Need to Know — The IRS has reverted the 1099-K reporting threshold back to $20,000 under the One, Big, Beautiful Bill — here’s how that impacts gig workers and side hustles.
• How the One, Big, Beautiful Bill Changes Standard Deductions & Key Tax Brackets for 2026 — Understanding the major inflation adjustments in the U.S. tax code under the One, Big, Beautiful Bill: standard deduction, brackets, AMT, and more.
• Automatic Federal Benefits & Eliminating the Fuel Charge – What Digital Nomads Should Know — New measures to remove carbon fuel charges and automate federal benefits could change tax liabilities and benefit access for digital nomads with low Canadian income.
• Voluntary Disclosures Program Overhaul: Fixing Past Tax Filings with Confidence — CRA’s revisions to the Voluntary Disclosures Program make correcting unintentional mistakes easier and more lenient—with better relief tiers.
• How Canada’s New Personal Support Workers Tax Credit Works: A Practical Guide — The Budget 2025 introduces a temporary tax credit for personal support workers. Here's how it works, who qualifies, and how much you might get.
• Capital Goods Scheme Made Simpler: What Small Businesses Need to Know — Recent changes in the Spring 2025 tax update simplify rules around capital expenditure, reducing compliance burdens for smaller UK businesses.
• Streamlining Tax Returns: How New Self-Assessment Thresholds Help Small Earners — Discover how upcoming reform will exempt many taxpayers from Self-Assessment, letting them report income via a simpler digital service instead.
• Compliance Essentials for U.S. Businesses in Late 2025: New Rules from the One, Big, Beautiful Bill — Key compliance changes under the One, Big, Beautiful Bill are rolling out for businesses, including stricter remittance tax excise rules and redefined 1099-K thresholds—miss these and penalties may ramp up.
• Planning for the 2026 U.S. Tax Year: Inflation Adjustments & How They Affect You — Annual inflation adjustments released by the IRS for 2026 have triggered changes to dozens of tax provisions—from income brackets to deduction limits. Understanding these can unlock strategic benefits before year-end.