Research and insights

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

Page 295 of 352 · 7038 published records

• Compliance Insights: Canada’s Voluntary Disclosures Program Updated October 2025 — Canada’s CRA has revised the Voluntary Disclosures Program effective October 1, 2025 — broader eligibility, updated relief levels and new requirements make this a key compliance tool.
• Tax Planning in Canada: Understanding the Middle-Class Tax Cut and Automatic Federal Benefits — Canada’s Budget 2025 introduces a drop in the first personal tax rate and a system for automatic benefits filings — critical changes for middle-income earners and low-income individuals planning ahead.
• Digital Nomad Essentials: How the UK’s Non-Domicile Reform Impacts Foreign Earned Income — With the UK replacing the domicile status regime from 6 April 2025, digital nomads must understand how non-UK income and gains are now taxed under the residence-based regime and plan accordingly.
• Small Business Digital Transformation: A Case Study of PAYG, GST & Agent Technologies — Australia’s ATO is pushing small businesses towards digitalized compliance via embedded PAYG instalments, monthly GST reporting pilots, and more intuitive agent tools.
• Superannuation Tax Overhauls: What Wealthy Australians Must Know — Australia’s reforms to superannuation tax concessions introduce thresholds, indexing, and taxes only on realised earnings—major changes for high-balance members.
• How Australia’s New Global Minimum Tax Shapes Multinational Entity Strategy — Australia has enacted Pillar Two of the OECD/G20 tax reforms. Multinationals must now navigate new global & domestic minimum tax rules, with new compliance obligations.
• Tax Cuts & Automatic Filing: What Budget 2025 Means for Middle-Class Canadians — From July 2025, the lowest personal income tax rate drops to 14%, and a new automatic benefits program promises to reach millions who don’t file returns.
• Voluntary Disclosures Program Gets a Major Overhaul: How to Take Advantage — Starting October 1, 2025, CRA’s Voluntary Disclosures Program will become more accessible—understanding these changes can help individuals and businesses clear past tax issues efficiently.
• Maximizing Small-Business Refunds: Understanding the Final Canada Carbon Rebate (CCRSB) Payments — With the final payments under the Canada Carbon Rebate for Small Businesses now specified, timely action and clear understanding are essential.
• Setting Up the Right Entity Structure: Sole Trader vs Ltd Co vs Partnership — Choosing the right business entity affects your tax bills, admin, and liability—this in-depth guide weighs options to help you decide what suits your growth aim and risk appetite.
• Digital Nomads & UK Taxes: What Remote Workers Need to Know — UK remote workers and digital nomads face special rules—knowing your residence status, double taxation treaties, and reporting requirements is essential for compliance and tax efficiency.
• Mastering Self Assessment: How to File Early & Avoid Surprises — With the 31 January 2026 deadline looming and digital tax changes ahead, starting your Self Assessment now can save you penalties, stress and money.
• New Tax Break for Lenders: Excluding 25% of Interest on Rural Property Loans — Lenders making loans secured by rural or agricultural real property now have guidance to exclude 25% of interest income—eligible definitions and refinancings clarified.
• Safe Harbor for Digital Asset Trusts: How Trusts Can Stake Without Losing Tax Treatment — Trusts that invest in digital assets can now stake those assets under a safe harbor without jeopardizing their classification as investment or grantor trusts—here’s how to qualify.
• How the One, Big, Beautiful Bill Empowers Tipped and Overtime Workers with New Deductions — Workers now have fresh deductions available if they receive tips or qualified overtime—understanding how to claim them properly can yield substantial savings.
• Filing Relief & Deadline Extensions for US Taxpayers in Disasters and Crisis Zones — Taxpayers in affected areas—including disaster zones like Oklahoma or regions affected by international conflicts—can benefit from recent IRS relief measures offering delayed deadlines and leniency on penalties. Learn your rights, tools, and how to take advantage.
• IRS Interest Rates & Inflation Adjustments: Key 2026 Numbers to Know — As 2025 closes, the IRS has released inflation-adjusted figures, interest rates, and retirement contribution limits for 2026. Here’s what taxpayers and businesses need to budget for now, including investment rates and retirement account changes.
• Maximizing Small Business Energy Rebate in Canada Before 2025 Ends — Canadian SMEs eligible for the Canada Carbon Rebate for Small Businesses should understand the 2024-25 final payment rates and deadlines to ensure they don’t miss out on refunds tied to federal fuel charges. This article decodes the policy and offers action-oriented planning tips.
• Structuring Trusts and Entities for Digital Nomads in Australia — Digital nomads with income streams from abroad need to structure their entities carefully in Australia to manage tax residency, foreign income, and trust benefits—this article breaks down the options with examples.
• Navigating Australia’s Pillar Two Rules: What Multinationals Need to Know — Australia’s new global minimum tax (Pillar Two) is reshaping how multinational enterprises report, calculate tax, and manage tax risks—understand the rules, transition period, and compliance game plan.