Research and insights

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

Page 297 of 352 · 7038 published records

• Canada’s 2025 Budget Tax Reforms: What small businesses and individuals need to prepare — Budget 2025 in Canada introduces targeted supports from new tax credits to changes in registered investment rules—find out how your business or income profile might be impacted.
• UK’s reform to non-domiciled taxation: what digital nomads & long-term residents need to know — Major UK tax changes ending domicile status mean non-UK domiciled individuals now face residence-based taxation—understand the reforms, overseas workday relief, and how they affect digital nomads.
• US inflation-indexed tax breaks under the One, Big, Beautiful Bill: what changes for 2026 — Understanding the major inflation adjustments introduced by the US’s One, Big, Beautiful Bill Act and how they affect standard deductions, tax rates, and key credits for the 2026 tax year.
• Compliance Tightened: What Businesses Need to Know About Expanding ATO Enforcement from 1 July 2025 — From mid-2025, the Australian Tax Office is stepping up compliance and enforcement—especially for large corporates, foreign investors, and tax practitioners. Here's what you need to prepare for.
• Tax Planning for High Balance Super Fund Members: Navigating the New $3 Million Rule — From 1 July 2025, individuals with total super balances over $3 million face reduced tax concessions on earnings above that threshold. Here's how to plan to protect your retirement savings and optimise your outcome.
• Digital Nomads & Foreign Income: What the Foreign Earned Income Exclusion 2026 Means for You — The foreign earned income exclusion is rising—learn how this impacts nomads earning abroad, how to qualify under the physical or bona fide residence tests, and when tax treaties or self-employment tax still apply.
• Compliance Checklist: New Reporting and Penalty Relief under the One, Big, Beautiful Bill — New reporting duties and relief provisions under OBBB impact how and when you file—including Form 1099-K, vehicle loan interest, tips and overtime reporting—and which penalties may be waived if you're compliant.
• What the 2026 Inflation Adjustments Mean for Your Tax Planning — The IRS's newly released adjustments for tax year 2026 under the One, Big, Beautiful Bill bring do-not-miss changes that could reshape your planning strategy—especially for deductions, credit eligibility, and tax bracket positioning.
• Understanding Canada’s Luxury Tax Exemption for Aircraft and Vessels — Effective November 5, 2025, subject aircraft and vessels are no longer subject to Canada’s luxury tax. What this means for buyers, sellers, and tax registrants.
• Adapting to the UK’s Non-Domicile Tax Regime Reform — The UK is replacing its non-dom tax rules with a residence-based regime from April 2025. Major implications for foreign income, trusts, and overseas gains—especially for frequent travellers and high net worth individuals.
• Maximizing Benefits: Planning Around the U.S. 1099-K Threshold Revert — The IRS has lowered the 1099-K reporting threshold to $20,000. If you’re receiving payments through third-party networks like PayPal or Venmo, this matters. Here's how to plan ahead.
• Compliance Spotlight: Global Minimum Tax (Pillar Two) and What Businesses Must Do Now — As the global minimum tax regime nears enforcement, Australian businesses must understand in-scope obligations and plan for compliance to avoid penalties.
• Entity Setup in Australia: Choosing the Right Structure for Your Business — Selecting the optimal entity type can influence your tax exposure, liability, and regulatory burden—this guide helps you make the right choice.
• Tax Planning for Digital Nomads: Navigating Australian Residency and Double Tax Relief — Understanding Australian tax residency and foreign income relief rules is essential for digital nomads to legally minimise liabilities while maintaining compliance.
• How Digital Nomads Can Navigate Canada’s Tax Changes in Budget 2025 — If you live in Canada—or are planning long stays—Budget 2025 brings tax changes that could affect you as a digital nomad: reduced tax rate for first bracket, GST relief for new homes, and more—learn what to watch.
• Navigating Canada’s First-Time Home Buyers’ GST Rebate: A Compliance Guide — The newly proposed First-Time Home Buyers’ GST rebate could cut upfront costs by up to $50,000—learn what the rules are and how to stay compliant.
• Maximize Savings with Canada’s New Personal Support Workers Tax Credit — Canada’s Budget 2025 introduces a **refundable tax credit** supporting PSWs, offering up to **$1,100/year** for eligible workers—here’s how to qualify and use it.
• Structuring Your Entity or Freelance Setup as a Digital Nomad: US Options and Implications — For digital nomads working across borders, choosing the right business structure influences tax obligations, reporting, and liability—this article demystifies entity types and key considerations.
• Complying with IRS Reporting Changes for Car Loan Interest & Senior Deductions under OBBBA — New laws now allow deductions for car loan interest and provide extra benefits for seniors—but both come with specific reporting and eligibility criteria. Stay compliant by knowing the rules.
• Maximizing Tax Deductions Under the One, Big, Beautiful Bill Act: Tips & Overtime Explained — Understanding how the new deductions for qualified tips and overtime work is essential now that the law has passed—this article breaks down eligibility, calculations, and strategies to take advantage of them.