Research and insights

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

Page 306 of 352 · 7038 published records

• Automatic Federal Benefits: What It Means When CRA Files Tax Returns for You — From 2026 CRA will begin automatically preparing tax returns for certain eligible low-income individuals, ensuring benefit access without hassle — here’s criteria, actions, and what to expect.
• How Canada’s New 14% Lowest Tax Rate Affects Every Paycheck Starting July 1, 2025 — Canada will lower the lowest marginal personal income tax rate from 15% to 14% effective July 1, 2025 — here’s how that change impacts withholding, filing, and what it means for you in dollar terms.
• Entity Setup in the UK: How Changes Affect Trusts & Offshore Structures — With domicile reforms effective from April 2025, trust protections and remittance basis rules are drastically changing. Entities using offshore structures need to reassess tax exposure and planning.
• Self-Assessment Simplified: New Thresholds & Reporting Relief — UK taxpayers with small amounts of trading, property or 'other' income now face reduced filing burdens under updated Self-Assessment criteria. Here’s what qualifies and how to adapt.
• How UK Non-Dom Reforms Transform Digital Nomad Tax Planning — The UK has scrapped the remittance basis and introduced a new residence-based regime from 6 April 2025. Digital nomads and new arrivals need to understand the 4-year foreign income & gains regime, Overseas Workday Relief limits & temporary facilities.
• Digital Nomad Tax Strategies in Light of New U.S. Relief Provisions — For remote workers and nomads, recent U.S. policy changes around relief, exclusions, and cross-border income provide new planning opportunities and pitfalls.
• Compliance Deep Dive: Recent U.S. Policy Changes Tax Professionals Must Know — Tax professionals in the U.S. face vital compliance updates stemming from new rules on 1099-K thresholds, PTIN fees, and remittance transfer taxes—all under the One, Big, Beautiful Bill.
• Leveraging 2026 U.S. Inflation Adjustments for Strategic Tax Planning — With inflation-based adjustments for the 2026 tax year announced under U.S. law, taxpayers have a limited but important window to align income, deductions, and credits for maximum tax benefit.
• Tax Planning for Digital Nomads: Navigating Australian Residency & Foreign Income Rules — If you're a digital nomad relating to Australia—either departing, returning, or working across borders—weak residency or foreign income planning can cost you more than your flights. Learn what the law demands, what recent changes matter, and how to stay compliant.
• Compliance Case Study: How Thin Capitalisation & Debt Deduction Rules Can Bite Small Groups — Even privately owned businesses aren't immune: new thin capitalisation and debt deduction creation rules require careful planning to avoid surprise non-deductible interest expenses.
• Entity Setup Essentials: Choosing the Right Business Structure in Australia — Structuring your business correctly from the start can save you thousands in tax, legal fees, and compliance headaches. Learn what entity types exist, when to use them, and how Australia’s tax policies affect each.
• Entity Setup in the UK: What Business Structures Work Best After the Budget Changes — With revisions to business rates, CGT, and reliefs, choosing the right legal structure in the UK has never been more consequential. Here's how to pick the optimal business entity in light of Budget 2025 policy shifts.
• Avoiding Late Payment Penalties: Strategic Compliance Tips Under the New UK Penalty Regime — HMRC has significantly increased late payment penalties for VAT and MTD eligible ITSA; if you miss deadlines, penalties have risen steeply. Here's what you need to know to stay compliant and avoid surprise charges.
• Navigating the New Foreign Income & Gains Regime: A Digital Nomad’s UK Tax Playbook — From 6 April 2025, the remittance-based non-dom system ends. For digital nomads relocating to the UK, a new four-year foreign income & gains (FIG) regime offers simplified reliefs—but only if you meet key criteria.
• Compliance Checklist for Employees & Employers Under OBBB Rules — New deductions and reporting requirements for tips, overtime, car interest, and remittances demand updated compliance practices—for both workers and businesses.
• Entity Setup Strategies Post-OBBB: Structuring Your Business in 2025 — With the One, Big, Beautiful Bill bringing new credits, deductions, and reporting duties, choosing the right business entity now can maximize your tax advantages and minimize compliance risks.
• How Digital Nomads Can Navigate 2025 U.S. Tax Rules with OBBB Benefits — The 2025 One, Big, Beautiful Bill introduced sweeping changes that affect digital nomads—from foreign earned income exclusion to new deductions for overtime and tips. Here’s your practical guide.
• Entity Setup Essentials for US Trusts Holding Digital Assets — The IRS has introduced a safe harbor allowing trusts to stake digital assets without losing key tax status. Entity setup must adapt to secure trust benefits in crypto investments.
• Ensuring Compliance with New US Reporting Rules for 2025 — 2025 brings major shifts in U.S. reporting requirements, especially around overtime, tips, and information returns—non-compliance could mean penalties. Here’s what you must update.
• Key Tax Planning Moves After OBBBA: What US Taxpayers Should Know — The One, Big, Beautiful Bill Act (OBBBA) introduced sweeping, **permanent changes** to the US tax code. From tax rate permanence to enhanced credits, here's how to adapt your plan.