Research and insights

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

Page 298 of 352 · 7038 published records

• Structuring a Business Entity in Canada for R&D Incentives: What You Need to Know for SR&ED — Canada’s enhanced SR&ED credits and CCA changes present an opportunity: choosing the right entity structure dramatically affects eligibility and benefit levels.
• How UK Non-UK Domicile Reform Impacts Digital Nomads from April 2025 — The UK’s abolishment of the 'domicile' status introduces a new residence-based taxation regime—vital to digital nomads and internationally mobile individuals planning income, reliefs, and overseas trust use.
• Compliance Spotlight: Elevated Late Penalties and What They Mean for Landlords & Contractors — A crucial look at the increases to late payment penalties from April 2025, particularly for VAT and Self Assessment income taxpayers, with steps to avoid unnecessary costs.
• Thriving Under £3,000: How Side Hustlers & Self-Employed Benefit from New Filing Thresholds — Examining the major change raising the income threshold for Self Assessment filing to £3,000 gross, and how casual traders, content creators, and gig workers can benefit.
• Digital Reporting for Income: Navigating the New £50,000.threshold under MTD — Learn how Making Tax Digital for Income Tax (MTD IT) will impact sole traders and landlords earning over £50,000 from April 2026 and how to prepare now.
• Mastering IRS Inflation Adjustments & Compliance for 2026 Tax Year — The IRS has released inflation-adjusted figures for 2026 tax provisions—here’s what changed and how taxpayers and businesses should adapt when planning deductions, credits, and withholding.
• How the UK’s New Foreign Income & Gains Regime Changes Digital Nomad Taxes — Starting April 6, 2025, the UK is abolishing the remittance basis and introducing a four-year Foreign Income & Gains (FIG) regime—here’s what digital nomads need to know and how to plan.
• Digital Nomad Friendly Tax Tips: Staying Compliant in Australia and Abroad — If you rotate between locations, earn foreign income, or hold tax debts like HELP/VSL, here’s how to navigate Australia’s tax system effectively as a digital nomad.
• Pillar Two Global Minimum Tax: What Multinationals in Australia Need to Do Now — Australia has enacted the OECD’s Pillar Two rules, creating new global and domestic minimum tax obligations for multinational groups—this article breaks down compliance steps, timelines and transitional relief.
• Superannuation Balances Over $3 Million: Understanding Division 296 and Its Reporting Requirements — Individuals with superannuation balances exceeding $3 million face new tax rules from 1 July 2025—here’s how Division 296 works, what funds must report, and how to prepare.
• Luxury Tax Removal: What It Means for High-Value Goods Buyers — As of November 5, 2025, luxury tax in Canada no longer applies to private aircraft and vessels—buyers should act quickly to maximize savings before potential future changes.
• Planning Around Canada’s New Lowest Margin Income Tax Rate — Starting July 1, 2025, the lowest federal personal income tax rate drops from 15% to 14%, creating opportunities for middle-income Canadians to reduce tax withheld and increase net take-home pay—if they act ahead.
• How Canada’s Final Carbon Rebate Payments Impact Small Businesses — Small businesses in designated provinces in Canada are set to receive their final Canada Carbon Rebate payments for 2024-25, with specific per-employee rates and important deadline considerations.
• UK Compliance Case Study: Navigating VAT Changes for Private Schools — This case study examines how one independent school adjusted its tuition & boarding fees, budgeting, and accounting processes to comply with new UK VAT and business rates rules effective from January 2025 and April 2025.
• Entity Setup and Compliance: Choosing the Right UK Business Structure in Light of Autumn Budget 2024 — Reforms to business rates, CGT reliefs, and treatment of carried interest mean that the structure you choose for your UK enterprise matters profoundly. This article walks you through entities, reliefs, and compliance strategies post-Budget.
• UK Tax Planning for Digital Nomads: Making the Most of Autumn 2024 Reforms — With the UK’s recent reforms to the non-dom regime and VAT treatment of private schools, digital nomads can use tax residency and investment planning to optimise their UK tax exposure. Learn how to align your status, leverage allowances, and avoid pitfalls.
• Opportunity Zones in Rural America: Reduced Barriers & New Investment Incentives — Investing in Qualified Opportunity Zones (QOZs) now offers stronger incentives for rural areas under OBBB—learn how the rules are eased to attract more capital outside major metros.
• Penalty Relief for Remittance Providers: What Businesses Need to Know Beginning 2026 — The IRS is offering relief from certain penalties for early missteps under the new remittance transfer tax—this will be crucial for providers navigating new reporting requirements.
• Mastering Tax Withholding Adjustments Under the One, Big, Beautiful Bill (OBBB) in 2025 — New deductions and adjusted thresholds under the One, Big, Beautiful Bill are set to reshape how employees update their withholding—this article guides you through the changes and how to proactively adapt.
• Tax Planning in Canada: Navigating the 2025 Middle-Class Cut and Carbon Rebate Changes — Canada’s Budget 2025 brings in a lower lowest federal income tax rate and makes carbon rebates for small businesses non-taxable—introduction of measures with significant planning implications.