Research and insights

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

Page 303 of 352 · 7038 published records

• Staying Ahead: ATO’s Focus on Debt Management and Vulnerability Framework — The ATO is ramping up debt collection from large debtors while also developing frameworks to support taxpayers in vulnerable situations – here’s how this realignment of compliance strategy affects businesses and individuals.
• Navigating Australia’s New Retirement Savings Tax Rules: What High-Balance Superannuants Need to Know — Australia has overhauled its tax treatment of superannuation accounts with large balances – here’s what the revisions mean if you have millions in super and how to strategize accordingly.
• Tax Relief You Can’t Miss: Lowering the Lowest Personal Income Tax Rate in 2025 — Canada’s government has cut the federal lowest personal income tax rate from 15% to 14% effective July 1, 2025, delivering meaningful tax savings for millions—here’s how it works and who benefits most.
• Navigating Canada’s New Voluntary Disclosures Program Rules: What Taxpayers Need to Know — The CRA’s updated Voluntary Disclosures Program (VDP), effective October 1, 2025, is designed to make it easier for individuals and businesses to correct past tax errors with new tiers of relief and simplified documentation requirements.
• UK’s Abolition of the Non-Dom Remittance Basis: How Digital Nomads and Expats Should Adapt — From April 2025, UK non-dom rules changed: non-residents and new residents now face a residence-based tax structure. This overhaul affects overseas income, gains, and expatriate lifestyles—especially for digital nomads.
• One, Big, Beautiful Bill & Penalties: How Recent IRS Guidance Offers Relief for Employers on Tips and Overtime Reporting — New guidance under the One, Big, Beautiful Bill provides much-needed penalty relief for employers grappling with new tip and overtime reporting requirements for tax year 2025.
• Navigating the 2026 U.S. Inflation Adjustments: Practical Impacts for Individuals and Small Businesses — The IRS has released inflation updates affecting over 60 tax parameters for Tax Year 2026 — here's what this means for your deductions, brackets, and planning strategies.
• Setting Up an Entity in Australia Post-Pillar Two: What Investors Should Know — Investors establishing companies in Australia need to navigate the new minimum tax environment, entity setup rules, and transfer pricing—this article provides key guidance.
• Compliance Essentials for Australian Digital Nomads: What’s Changed and What to Know — Australia’s rules for residency, working overseas, and foreign income are evolving—digital nomads need clear guidance to avoid surprise tax bills or audit exposure.
• Top 5 Tax Planning Moves for Multinationals under Australia’s Global & Domestic Minimum Tax — Australia’s implementation of Pillar Two introduces a 15% minimum tax regime—here’s how multinationals can plan proactively to minimise exposure and adapt to reporting obligations.
• Entity Setup & Tax Planning: Using the Reformed Non-dom Regime and Property Reliefs — With the abolition of the remittance basis and changes to inheritance tax reliefs, setting up the right entity and structuring property or farm assets becomes crucial for minimizing tax exposure.
• Compliance Under Pressure: How HMRC’s Enhanced Debt Recovery & Late Payment Penalties Are Changing the Game — HMRC is stepping up its collection efforts with new penalties and stronger debt recovery measures—here’s what businesses and individuals need to know to stay compliant and protect cash flow.
• Digital Nomads & Taxes: How the UK’s Making Tax Digital Expansion Will Impact Remote Workers — With HMRC expanding Making Tax Digital (MTD) to more Income Tax Self-Assessment filers from April 2028, remote workers and digital nomads with UK income above £20,000 need to understand compliance changes and plan ahead.
• Digital Nomads & OBBB: What U.S. Expats Need to Know in 2025-2026 — Digital nomads face changing U.S. rules under OBBB — new deductions, exclusions, and inflation adjustments may alter your U.S. tax liabilities while abroad.
• Compliance Guide for Employers: OBBB Reporting of Tips, Overtime, and Car Loan Interest — Employers face new information reporting duties under OBBB — getting ahead of these changes now ensures compliance and avoids penalties down the road.
• Tax Planning with OBBB: Maximizing Standard Deduction & Credits for 2026 — With the One, Big, Beautiful Bill’s inflation adjustments for tax year 2026, many taxpayers should revisit their planning to optimize standard deductions, child credits, and more.
• Automatic Federal Benefits & Middle-Class Tax Cut: Simplifying Taxes in Canada’s 2026 Filing — Budget 2025 signals major changes: lower rates for middle-income earners and a move toward automatic tax filings for low-income individuals—learn what’s changing and how to prepare.
• Final Canada Carbon Rebate Payment Rates for Small Businesses 2024-25: What You Need to Know — Small businesses in designated provinces will soon receive final carbon rebate payments; here’s how amounts are calculated, eligibility criteria, and tax implications to avoid surprises.
• Maximizing Savings with Canada’s New Personal Support Workers Tax Credit — Canada’s 2025 Budget introduces a refundable tax credit for personal support workers – here’s how to determine eligibility, calculate the credit, and plan ahead to make the most of it.
• Compliance Alert: VAT De-Registration Deadlines and Final Returns Fairness Under New Regulations — Businesses de-registering from VAT will now have statutory flexibility to extend final return deadlines—understanding the new deadlines and operational changes is crucial to avoid penalties.