Research and insights

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

Page 305 of 352 · 7038 published records

• Digital Nomad Guide: Navigating Australian Tax Residency and Global Income 2025 — Understand how to avoid surprises when living abroad while being taxed in Australia; learn your residency status, foreign income treatment, and super rules.
• Entity Setup Essentials: Choosing the Right Structure in Australia for 2025 — A clear guide to selecting the optimal legal structure for your business in Australia as regulatory and tax incentives evolve.
• Preparing for Capital Gains Changes: Tax Planning Ahead of 2026 in Canada — Proposed changes to capital gains inclusion rates in Canada take effect January 1, 2026. With rising thresholds and exemptions, there are windows for planning now to reduce tax burdens.
• Entity Setup in Canada for Digital Nomads: Choosing the Right Structure for Global Hustlers — Digital nomads face unique challenges when earning income abroad or remotely; selecting the right Canadian entity structure can simplify compliance, reduce risk, and optimize tax outcomes.
• Navigating Canada’s Revised Voluntary Disclosures Program: How to Correct Past Tax Errors with Minimal Penalty — With Canada’s Voluntary Disclosures Program (VDP) changing on October 1, 2025, taxpayers now have broader access and improved relief options to rectify previous mistakes. Get the full story and how to use it effectively.
• Case Study: Avoiding Tax Worker Misclassification under Canada’s Budget 2025 Driver Inc. Reforms — Canada’s Budget 2025 targets “Driver Inc.” schemes. This case study shows how independent contractors in the trucking sector can stay compliant, avoid penalties, and protect their workers’ rights.
• Entity Setup Best Practices to Protect Against Dual Consolidated Loss Rules & Disregarded Payments Losses — With new final IRS regulations effective January 1, 2026, on Disregarded Payment Loss (DPL) and Dual Consolidated Loss (DCL), business owners must overhaul structures and accounting to remain compliant.
• How Digital Nomads Can Navigate the IRS’s Paper Tax Refund Phase-Out Starting September 30, 2025 — The IRS is phasing out paper refund checks for individuals—digital nomads need to understand what this means for their banking, address, and timing of refunds.
• Compliance Updates: Phasing Out Paper Checks & Remittance Penalties Relief — The IRS is making big shifts in how refunds and payments are made — stopping paper checks and giving transitional grace to remittance providers — which means you’ll need to update accounts and reporting setups soon.
• Turbocharge 2026 Tax Planning with the Inflation Adjustments & Standard Deductions — With major inflation adjustments for 2026 now released — including higher standard deductions, bracket shifts, and foreign earned income exclusion increases — taxpayers and advisors have new levers to optimize savings.
• Digital Nomads and the New No-Tax-on-Tips Provision: What You Need to Know — If you're living abroad or working internationally but still receiving tips from U.S. sources, the One, Big, Beautiful Bill’s no-tax-on-tips rules (for occupied that “customarily and regularly received tips” before Jan 1, 2025) could impact you — this article walks through what qualifies, how deductions phase out, and how to plan your tax return.
• Sourcing Borrow Fees in Securities Lending and Repo Transactions: Proposed IRS Regulations Unpacked — Notice 2025-63 signals upcoming rules defining how “borrow fees” in securities lending and repo transactions are sourced—based on the residency of the recipient—important for investors and institutions.
• One, Big, Beautiful Bill: Penalty Relief for Reporting Cash Tips and Overtime in 2025 — New reporting requirements for cash tips and qualified overtime under the OBBB start in 2025—but IRS Notice 2025-62 gives employers and payors relief from penalties for reporting mistakes this year.
• How Staking Digital Assets via Trusts Can Benefit Grantor Trusts: Safe Harbor Rules Explained — A new safe harbor under IRS Rev. Proc. 2025-31 lets investment trusts and grantor trusts stake digital assets without losing favorable tax status—learn how to take advantage.
• Entity Setup for Digital Nomads: Selecting the Right Structure Across Jurisdictions — Digital nomads must choose business entities carefully—balancing liability protection, tax treatment, and ease of operations—especially when operating globally. Here's a comparative guide to entity types in key jurisdictions with examples.
• One, Big, Beautiful Bill: Navigating U.S. Information Reporting Obligations for Tips & Overtime — The One, Big, Beautiful Bill introduces new reporting requirements for cash tips and qualified overtime compensation. Employers receive transitional penalty relief for tax year 2025—but compliance is still essential to avoid issues later.
• Digital Nomads & Australia Tax: What the Global Minimum Tax Means for You — Australia’s adoption of the OECD’s Pillar Two minimum tax rules introduces new obligations for digital nomads working through international entities — here’s your guide to staying tax-safe.
• Compliance Alert: Payday Super Receives Royal Assent — What Employers Must Prepare For — ‘Payday Super’ is now law following royal assent—employers should understand new superannuation guarantee timelines, reporting requirements, and implications for payroll systems.
• How the New Superannuation Tax Changes Affect High-Balance Members — Recent revisions to Australia’s superannuation tax policy bring changes for account balances over A$3 million — here’s what high-balance members need to know now.
• First-Time Home Buyers’ GST Relief: Up to $50,000 Savings on New Homes — If you’re buying a new home as a first-time buyer, new federal tax relief on GST could save you tens of thousands — here’s eligibility, breakdowns, and timing.