Research and insights

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

Page 309 of 352 · 7038 published records

• Elimination of Luxury Tax on Aircraft & Vessels: What Businesses Must Do Now — As of November 5, 2025, the luxury tax on subject aircraft and vessels is gone—this change under Budget 2025 impacts importers, vendors, and accounting practices significantly.
• How Canada’s 2025 Middle-Class Tax Cut Impacts Your Personal Finance Plan — The lowest federal personal income tax rate is dropping from 15% to 14% as of July 1, 2025—this change offers real savings for millions of Canadians and should trigger adjustments in tax planning, payroll, and withholding strategies.
• Entity Setup Strategies for Digital Nomads Operating US-based LLCs — Digital nomads face unique challenges when setting up entities in the US; choosing the right structure can optimize tax treatment and compliance while abroad.
• No Surprises Act: What Employers and Patients Need to Know About the 2026 Qualifying Payment Amounts — Upcoming increases in the Qualifying Payment Amounts under the No Surprises Act will alter patient cost sharing and provider reimbursement. This article guides both employers and individuals through the changes and how to prepare.
• How to Leverage Premium Tax Credit Updates in Your 2026 ACA Planning — Major indexing changes to the Applicable Percentage Table effective in 2026 will affect Premium Tax Credit eligibility and employer affordability thresholds; planning early can save money.
• Staying Compliant with IRS Filing: Key Alerts & Regs From October 2025 — From extended reliefs to lowered penalties, recent IRS‐issued guidance in October 2025 offers several compliance changes taxpayers and preparers need to know today.
• Tax Planning for Digital Nomads: Key US Changes Under the One, Big, Beautiful Bill — Explore how the One, Big, Beautiful Bill reshapes opportunities and pitfalls for digital nomads, with recent IRS guidance affecting tax credits, state filings, and international income.
• Case Study: Navigating Tax for Australians Living Abroad — What happens when Australians move overseas? Explore tax residency, foreign income reporting, and avoiding surprises in this real-life inspired case study.
• Preparing for ‘Payday Super’: What Employers & Funds Need to Do Before July 2026 — Australia’s ‘Payday Super’ reforms kick in from 1 July 2026. Learn what responsibilities employers, super funds and SMFs face now and how to be ready.
• Superannuation Concessions Trimmed: What High-Balance Australians Must Know Now — From July 2025, Australians with superannuation balances above $3 million face new tax on earnings — this article explains exactly how it will work and how to prepare.
• Entity Setup & Case Study: Personal Support Workers Tax Credit in Practice — The new refundable tax credit for personal support workers raises complex questions for employers & workers—here’s how to structure this and document for real-world gain.
• Compliance Guide: Automatic Federal Benefits & Non-Filers in Canada — New rules let CRA file tax returns automatically for eligible low-income individuals, unlocking benefits and simplifying compliance.
• Tax Planning Strategies Under Canada’s Middle-Class Tax Cut — With the lowest marginal personal income tax rate now reduced from 15% to 14% as of July 1, 2025, Canadians need updated strategies to optimise deductions, credits, and income timing.
• Entity Setup in the UK: What Business Owners Should Consider Under Autumn 2025 Tax Pressure — As the UK introduces potential new levies and tax freezes, business structure choices and entity setup have never been more strategic for minimizing tax risk.
• How Digital Nomads Are Affected by the UK’s New Non-Dom & Residence-Based Rules — Recent reforms abolish the remittance basis and replace it with a residence-based tax regime, significantly affecting digital nomads arriving in the UK and those with foreign income and assets.
• Mastering the New HMRC Penalty Regime: What VAT and ITSA Taxpayers Need to Know — HMRC has introduced a reformed penalties system for late submissions and late payments under VAT and Income Tax Self Assessment (ITSA), making it more important than ever to understand deadlines and avoid costly fees.
• Compliance Case Study: How the UK’s Carried Interest Reform Will Affect Fund Managers — Starting April 2026, the UK's new rules recharacterize carried interest income as trading profits with steep tax changes. Here's what fund managers need to know—and how to prepare.
• Entity Setup Strategies for Cross-Border Entrepreneurs: Choosing Where & How to Structure — Your choice of company location, legal form, and structure can dramatically affect your tax bill, liability, and operational complexity. Here's a comparative guide to entity setup in key jurisdictions.
• Digital Nomad Tax Essentials: Navigating Residency, Double Taxation & Remote Income — Moving abroad—or earning cross-border income—can trigger surprising tax obligations. This guide demystifies how tax residency, double taxation treaties, and remote work income rules really work—and what you should do.
• Digital Nomad Opportunities in Canada: Automatic Benefits & Filing Simplifications — New measures in Budget 2025 help lower-income individuals—including nomads with simple tax situations—access automatic filing of tax returns and benefits. Here’s what digital nomads need to know to minimize compliance burden.