Research and insights

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

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• Digital Nomads & the UK After April 2025: Staying Compliant Without Breaking the Bank — With the abolition of the remittance basis and new rules from April 2025, digital nomads in the UK must adapt fast. Here’s how non-resident tech workers can stay compliant, save tax, and avoid traps.
• US Inflation Adjustments, 401(k), and Form 1099-K: What Shareholders, Side Hustlers, and Small Employers Must Know for 2026 — Several US tax changes affecting 401(k) limits, inflation adjustments, Form 1099-K thresholds, and guidance under the One, Big, Beautiful Bill are in effect—crucial for personal, self-employed, and employer tax planning.
• How Non-UK Domiciled Individuals Should Navigate the UK’s New Residence-Based Tax Regime — From 6 April 2025, their tax status shifts—non-UK domicile is replaced by residence, and the remittance basis abolished. Here's what you need to know and do.
• Pillar 2 Top-Up Taxes: Global Corporates & UK Entity Setup Implications — UK’s implementation of Pillar 2 brings legal changes and opportunities for international groups; here’s how UK companies should prepare from both tax setup and compliance angles.
• Adapting to UK Non-Dom Reform: What Digital Nomads Should Know as Remittance Basis Ends — With the remittance basis abolished from 6 April 2025, digital nomads and frequent travellers need clear strategies to navigate the new residence-based tax regime. Here's a detailed guide to retain flexibility and compliance.
• Digital Nomads & U.S. Taxes: Understanding Transient Worker Status under Recent IRS Rules — For digital nomads with fluctuating work locations and mixed income sources, the IRS’s latest Notice on housing limits and changes to reporting thresholds is critical—learn what rules apply and how to stay tax‐efficient.
• IRS Compliance Spotlight: Penalty Relief & Reporting Transitions under OBBB in 2025 — The IRS has rolled out multiple reliefs and transition rules for employers and payors to ease into the new One, Big, Beautiful Bill reporting requirements—learn what’s changing and how to stay compliant without surprises.
• How to Plan Around the New Overtime and Car-Loan Interest Deductions under the ‘One, Big, Beautiful Bill’ — Discover how taxpayers can leverage two significant new deductions—qualified overtime compensation and car loan interest—to reduce taxable income for 2025 through 2028, especially if you’re a high‐earner or frequently work overtime.
• Entity Setup: Superannuation-Heavy Entities & the $3 Million Threshold – What Entities Need to Know — Entities, funds and high-net-worth individuals must understand Australia’s new “Better Targeted Superannuation Concessions” as the $3 million threshold begins to affect earnings in excess of that balance from 1 July 2025.
• Compliance: How Small Businesses Can Navigate Rising ATO Enforcement — Australia is boosting its tax compliance programmes and expanding enforcement, meaning small businesses should act now to stay ahead of recent ATO strategies.
• Tax Planning: Structuring Foreign Investments Under Australia’s Deferred Foreign-Resident CGT Regime — With recent deferrals in Australia’s foreign-resident capital gains tax (CGT) changes, 2025-26 presents a key window for investors to plan structuring strategies and timing of asset disposals.
• Entity Setup: Choosing the Right Structure in Light of Changes to Capital Gains Rules — With government-proposed changes to capital gains inclusion rates coming January 1, 2026, entrepreneurs and trusts need to reassess entity structures to balance growth, risk, and tax exposure.
• Compliance Imperatives: Preparing for Canada’s Automatic Federal Benefits Reforms — Budget 2025’s proposal to begin automatically filing returns for eligible low-income Canadians introduces new compliance responsibilities—for both taxpayers and tax professionals.
• Tax Planning Strategies Under Canada’s 2025 Middle-Class Tax Cut — With the lowest federal personal income tax rate dropping from 15% to 14% effective July 1, 2025, Canadians—especially those in the two lowest tax brackets—have fresh opportunities to optimize deductions, credit usage, and investment income planning.
• Digital Nomads and the UK’s Non-Dom Regime: What to Expect from April 2025 — NEW non-dom tax rules coming in April 2025 mean digital nomads need to rethink when and how UK residence and foreign income are taxed—planning ahead is now essential.
• Compliance Readiness: UK Making Tax Digital and Self-Assessment Thresholds Update — UK taxpayers face major administrative change—new thresholds for Self-Assessment and mandatory reporting under Making Tax Digital make early compliance crucial.
• Tax Planning for Private Equity: How UK’s Carried Interest Reforms Affect Fund Managers — With UK carried interest now moving into the Income Tax framework from April 2026, fund managers must rethink tax planning strategies covering profit allocation, co-investment and timing.
• Compliance Case Study: Navigating Remittance Transfer Tax & Penalty Relief under OBBB — A deep dive into the remittance transfer tax’s new requirements and relief provisions, showing how remittance-transfer providers can stay compliant yet minimize risk.
• Entity Setup Strategy: Choosing Between LLC vs S Corporation under New Tax Year 2026 Rules — As tax brackets, standard deductions, and AMT exemptions update for 2026, your choice of entity structure—LLC or S Corporation—can make a big difference in self-employment and payroll tax exposure.
• Smart Tax Moves for Digital Nomads: How the One, Big, Beautiful Bill Affects Foreign Earned Income Exclusion & Filing Rules — Digital nomads need to understand how recent U.S. tax changes under the One, Big, Beautiful Bill (OBBB) shift the rules around foreign earned income exclusions, withholding, and applicable deductions.