Research and insights

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

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• Digital Nomads and the New UK Residence-Based Tax Regime: What Non-Domiciled Individuals Need to Know in 2025 — With the UK abolishing the remittance basis and introducing a residence-based foreign income and gains regime from April 6, 2025, digital nomads must carefully assess how these changes affect offshore income and trust distributions.
• Digital Nomads: Understanding Australia’s Global Minimum Tax Changes (Pillar Two) — Digital nomads and business travellers earning income across borders should know how Australia’s new global minimum tax regime (Pillar Two) impacts your tax reporting and obligations.
• Compliance Spotlight: Penalties, Shortfall Interest & Withholding Rules You Can’t Ignore — Recent legislative changes in Australia have sharpened penalty regimes, tightened interests, and raised stakes on withholding obligations—here’s what compliance officers must know.
• Smart Tax Planning for Australia's New Multinational Tax Integrity Measures — Discover how recent changes in Australia’s multinational tax integrity laws affect tax planning strategies for businesses operating across borders.
• Starting a Digital Nomad Life from Canada: Tax Risks & Strategies — Living abroad while keeping Canadian residency comes with complex tax rules—understand when you're taxable, how to minimize double taxation, and plan efficiently if you're a digital nomad.
• How to Use Canada’s Updated Voluntary Disclosures Program to Fix Past Tax Errors — Canada’s revisions to the Voluntary Disclosures Program (VDP) as of October 1, 2025 create more accessible options for taxpayers seeking relief from penalties and interest.
• Compliance Update: HMRC Moves to Tighten Late-Payment Rules Under Making Tax Digital — From April 2025, HMRC is increasing late-payment penalties for VAT and Self-Assessment taxpayers, particularly as part of Making Tax Digital, signalling more stringent compliance expectations.
• Entity Setup: What Finance Act 2025 Means for UK Small Businesses & Partnerships — Recent legislative changes in Finance Act 2025 impact how LLPs are taxed, rates are structured, and what reliefs entity owners should leverage to optimize their structures.
• How UK Digital Nomads Will Be Affected by the 2025 Non-Dom Reform — From April 6, 2025 the UK is abolishing the remittance basis and non-dom regime, replacing it with a residence-based system that will significantly impact digital nomads.
• Digital Nomads & International Tax: What Australia’s Global Minimum Tax Means for You — For digital nomads and remote workers, Australia’s implementation of global minimum tax rules could change how your income is taxed—no matter where you’re based. Here’s the lowdown and strategies.
• Compliance Spotlight: ATO’s Expanded Tax Avoidance Taskforce & Shadow Economy Measures — Australia is sharpening its focus on tax compliance, especially for multinationals, shadow economy participants, and individuals with outstanding obligations. Here’s what’s changing and how to stay ahead.
• Entity Setup Essentials: Choosing the Right Business Structure in Australia for 2025 — Selecting the appropriate entity type—sole trader, company, trust or partnership—will impact your liability, tax, and compliance obligations in Australia. Learn which structure suits your goals in 2025.
• Entity Setup Considerations for Digital Nomads Living Part-Time in Canada — For digital nomads who split time in Canada and abroad, entity structure, residency, and tax treaties matter—here’s how to plan smartly.
• Staying Compliant with Canada’s Lowering of the Lowest Personal Income Tax Rate — Canada reduced its lowest personal income tax rate—find out what that means for your withholdings, credits, and filings in 2025 and beyond.
• Tax Planning for First-Time Home Buyers: Navigating Canada’s New GST Rebate — Canada’s proposed first-time home buyer GST/HST rebate could save you up to $50,000 on your new home—here’s how to plan now to optimize the benefit.
• Preparing for Pillar Two Regulations: What UK Multinationals Should Do Now — The UK has updated its Pillar Two top-up tax guidance with additions to territories and qualifying taxes—this article helps multinationals navigate implications under the new rules.
• How the BIK Payrolling Delay Impacts Employers & Payroll Professionals — The UK government has postponed mandatory payrolling of Benefits in Kind (BiKs) from April 2026 to April 2027—here’s what employers, payroll professionals, and employees need to do now to stay compliant.
• Digital Nomads & Foreign Earned Income Exclusion in 2025: What’s Changed — Digital nomads should note updates in 2025 to the Foreign Earned Income Exclusion (FEIE) housing limits, inflation adjustments, and IRS guidance—key for structuring stay durations abroad and tax payments.
• Compliance Checklist: Reporting Car Loan Interest & Remittance Tax under OBBB — Due to new laws under the One, Big, Beautiful Bill, lenders and remittance transfer providers face fresh reporting burdens and excise‐tax compliance; this guide helps stay ahead before deadlines bite.
• Maximizing Benefits Under the One, Big, Beautiful Bill: Planning Moves for 2025 — The One, Big, Beautiful Bill (OBBB) introduces sweeping changes that will significantly affect deductions, tax brackets, and credits—making 2025 a critical year for strategic planning to optimize your tax position.