Research and insights

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

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• How Entity Structure Shapes Tax Outcomes: Choosing Between Sole Trader, Trust, or Company — Your chosen legal structure will affect your tax, liability, and reporting burden—this article helps you compare the common structures in Australia and choose the right one for your goals.
• Top Small Business Compliance Shifts: Monthly GST Reporting & Revision Windows — Small businesses in Australia face upcoming changes in GST reporting frequency and extended periods to amend tax returns—both designed to enforce compliance and offer flexibility.
• Entity Setup for Digital Nomads: Structuring Your Canadian Ventures Smartly — Digital nomads earning income connected to Canada face unique challenges—this guide helps you choose and structure an entity to minimise tax exposure and administrative overhead.
• Staying Compliant: What the Middle-Class Tax Rate Cut Means for Your Withholding & Filing in 2025-26 — With Canada cutting the lowest federal personal income tax rate from 15% to 14%, effective July 1, 2025, here's how it impacts your paychecks, deductions, and year-end return.
• Smart Planning for Capital Gains: How the 2026 Inclusion Rate Update Affects Investors — Canada will raise the inclusion rate on capital gains starting January 1, 2026—this article walks you through what’s changing, who it impacts most, and how to plan accordingly.
• Remittance Transfer Tax in the OBBB Act: Relief, Deadlines, and Preparation for Providers — A new 1% remittance excise tax starts January 1, 2026 — providers get limited penalty relief for 2026’s first three quarters, but must act now to comply with deposits and reporting.
• IRS Phase-Out of Paper Refund Checks: What You Must Know Now — Beginning September 30, 2025, most tax refunds will no longer be issued by paper check—secure your refund and avoid delays by moving to electronic methods before the change impacts you.
• How the IRS Inflation Adjustments for 2026 Affect Your Standard Deduction and Credits — For tax year 2026, the One, Big, Beautiful Bill and IRS inflation adjustments bring significant changes to standard deductions, credits, and thresholds—find out what these mean for your tax planning.
• Entity Setup and Tax Planning in Australia: Structuring for Thin Capitalisation and DDCR Rules — New Australian rules on thin capitalisation and debt deduction creation are forcing businesses to rethink entity setup, funding and group structuring to maintain tax effectiveness and avoid disallowed deductions.
• The Rise of the Global Minimum Tax: How It Impacts Large Multinationals in Australia — Australia has officially implemented Pillar Two of the OECD/G20 Two-Pillar Solution, introducing a **15% global minimum tax** and domestic minimum tax effective from January 2024. Here’s what large multinationals need to know about compliance, calculation, and planning pitfalls.
• Case Study: Low-Income Workers Benefit from Canada’s Auto Tax Filing Proposal — Budget 2025 proposes giving CRA discretion to file returns for eligible individuals with low income automatically—here’s how real people could gain from this.
• Planning and Compliance Tips under Budget 2025 Changes for Canadian Businesses — Budget 2025 introduces several tax policy updates—discover which entity structure and business tax credits are most impacted and how to plan ahead for compliance.
• How Digital Nomads in Canada Can Navigate the Personal Support Workers Tax Credit — A newly proposed tax credit offers refundable benefits for Personal Support Workers — learn whether digital nomads moving into or out of Canada could qualify and how to make it work.
• Entity Setup & Domicile: Structuring for the New UK Non-Dom Regime — With the remittance basis gone, the residence-based regime requires strategic structuring of trust, entity and domicile to manage tax exposure of foreign income, gains and inheritance.
• Compliance Essentials: What UK Businesses Must Know Post-Autumn Budget 2024 — From VAT to payroll, the reforms demand compliance updates across multiple areas of business tax practice. Missing deadlines or misadjusting software could be costly.
• Maximising Your Tax Planning with the UK’s Post-Autumn Budget Changes — The Autumn Budget 2024 brought sweeping adjustments affecting capital gains tax, inheritance tax, non-dom status, and employer National Insurance – here’s how to plan ahead now.
• Entity Setup Strategy: How Dual Consolidated Loss and Disregarded Payment Loss Rules Will Shape Your Holdings — Keep ahead of proposed IRS rules that could shift how dual consolidated losses and disregarded payments are treated—critical for international corporate groups with U.S. connections.
• Running Your Digital Nomad Setup? Key Foreign Earned Income Rules Updated for War or Civil Unrest — IRS added countries like Ukraine, Iraq, Haiti, and Bangladesh to the list where departures during conflicts allow you to still qualify for the foreign earned income exclusion—huge for nomads displaced by adverse conditions.
• How Recent U.S. Accounting Method Changes for R&D Expenses Impact Your Business — New IRS revenue procedures mean most research and experimental (R&E) expenses must now be amortized—understanding these shifts is critical to minimize tax burdens.
• Setting Up an Entity as a Digital Nomad in Australia: Legal Structures & Tax Obligations — If you frequent between remote work Australia-based setups, these entity choices impact your tax footprint – here’s how to pick and operate the best entity type for your lifestyle.