Research and insights

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

Page 304 of 352 · 7038 published records

• Entity Setup: What Entrepreneurs Need to Know About the UK’s Carried Interest Tax Reform — Reforms effective from April 2026 change the tax treatment of carried interest—even for founders and private equity professionals—making it critical to structure investments wisely.
• Tax Strategies for Digital Nomads Under the UK’s New Residence-Based Regime — With the abolishment of non-UK domicile status from April 2025, digital nomads need to reevaluate how they structure residency, report foreign income, and use overseas reliefs.
• Farm & Rural Real Property Loans Under OBBB: Tax Benefit for Lenders Explained — New law under the OBBB Act allows lenders making loans secured by rural or agricultural property to exclude 25% of interest income—here’s how lenders can qualify and take advantage.
• Understanding the Penalty Relief for Employers Under the One, Big, Beautiful Bill’s New Reporting Rules — Employers face new reporting requirements for tips and overtime under OBBB, but IRS has granted penalty relief for 2025—here’s what to know and how to prepare.
• How to Optimize Your Retirement Contributions in Light of the New 401(k) & IRA Limits for 2026 — The IRS has raised the 2026 contribution limits for 401(k), IRAs, and SIMPLE plans—this article shows you how to leverage those increases strategically.
• Canada’s 2025 Middle-Class Tax Cut & Automatic Federal Benefits: What Individuals Need to Know — Canada’s Budget 2025 introduced tax rate cuts and new pre-filled tax filings for low-income residents—key opportunities for individuals to reduce their tax burden and simplify filing.
• IRS Penalty Relief under the “One, Big, Beautiful Bill” for Reporting Tips & Overtime — Recent IRS guidance offers penalty relief for employers who must comply with new reporting rules for cash tips and overtime under the One, Big, Beautiful Bill Act.
• Maximizing Employee Retirement Benefits in 2026: 401(k) & IRA Contribution Limits Increase — The IRS has raised contribution limits for retirement accounts in 2026—what that means for savers and strategies to take full advantage.
• Avoiding Penalties: Australia’s Harder Line on Mischaracterised Royalty Payments & Anti-Avoidance — Australia is introducing new penalty provisions for royalty mischaracterisation, expanding anti-avoidance rules and tightening shortfall interest charges—know what these mean for businesses now and preparing for 2026.
• Maximizing Australian Deductions as a Digital Nomad: What’s New & What to Watch — From foreign resident capital gains changes to work-from-home rates, here’s what digital nomads need to know to stay compliant and make the most of deductions in 2024-25 and beyond.
• Navigating Australia’s New Thin Capitalisation & Global Minimum Tax Rules: A Practical Guide — New rules for thin capitalisation and Australia’s adoption of the OECD’s Pillar Two minimum tax are now law—understand how these changes affect corporate debt, private groups, multinational operations and your tax obligations.
• Entity Setup Considerations After OBBB for Small Business & Trusts — New rules under the One, Big, Beautiful Bill affect how entities and trusts handle deductions, elections, and reporting — critical to entity structure and tax strategy in 2026 and beyond.
• What Digital Nomads Should Know About US Tax With the One, Big, Beautiful Bill — For remote workers living outside the US or traveling continuously, recent US legislative changes under the OBBB may alter your foreign earned income exclusion, deductions, and reporting obligations.
• Navigating the New Overtime & Tips Deductions Under the One, Big, Beautiful Bill — The One, Big, Beautiful Bill (OBBB) introduces new deductions for qualified overtime and tips – but employers and employees must follow precise rules to claim them successfully.
• Compliance Essentials: Navigating the New Remittance Transfer Tax and Penalty Relief — Starting January 1, 2026, remittance transfer providers must comply with a new excise tax, but first three quarters carry special relief—this guide helps you get compliant and avoid penalties.
• Strategic Tax Planning with the 2026 Inflation Adjustments Under the One, Big, Beautiful Bill — Taxpayers and businesses face a range of new inflation-adjusted thresholds starting in tax year 2026—this article shows how to integrate these changes into planning to optimize deductions, credits, and income reporting.
• Entity Setup Case Study: Forming a Remote-Friendly Business Structure Across Borders — Learn how setting up the right business entity, with substance and tax efficiency, can dramatically change your global tax exposure.
• Compliance Essentials: Staying Ahead of Changing Tax Rules Worldwide — Tax compliance is non-negotiable, especially with rapid policy changes; here’s how to keep up globally and avoid expensive pitfalls.
• Tax Planning Strategies for Global Digital Nomads in 2025 — As more professionals embrace remote work across borders, planning your taxes smartly becomes essential—this article explores how digital nomads can optimise across jurisdictions, treaties and tax-residency rules.
• Tax Planning Strategies: Maximizing Superannuation Benefits in Light of 2025 Reforms — With LISTO and BTSC changes on the horizon, here are strategies to optimise your super contributions and minimise future tax costs.