Research and insights

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

Page 311 of 352 · 7038 published records

• Compliance Checklist for ATO’s Payday Super and SG Reforms Effective July 2026 — The upcoming Payday Super reforms will align super contributions with paydays and update employer obligations. Here’s what businesses, tax agents and funds must prepare between now and 1 July 2026.
• Strategic Superannuation Planning for High-Balance Australians Ahead of July 2025 Changes — With tax concessions being reduced for accounts holding more than $3 million from 1 July 2025, those with high super balances need proactive planning to manage their tax. This article offers strategies to minimise tax exposure and maintain retirement goals.
• CRA’s 100-Day Service Plan: What It Means for Taxpayers — Canada’s Revenue Agency has rolled out a 100-day plan to improve service—find out what’s improved already and how it affects how you interact with CRA.
• Mastering Canada’s Updated Voluntary Disclosures Program: Penalties & Relief — Canada’s Voluntary Disclosures Program is getting easier to use, with expanded eligibility and clearer relief provisions—learn how the changes affect you.
• How to Navigate Canada’s New BN & CRA Program Account Online Registration Requirement — If you’re starting a business or registering new CRA program accounts in Canada, phone-based registration is no longer an option—learn what you must do starting November 3, 2025.
• Tax Compliance: Understanding the Post Office Capture Redress Scheme Exemptions — Compensation under the Post Office Capture Redress Scheme now carries specific tax exemptions—find out what reliefs apply for different taxes and how to make sure you benefit if you're eligible.
• Entity Setup: How Umbrella Company PAYE Changes Will Affect Labour Supply Chains — From April 2026, umbrella company payment routes will face major PAYE responsibilities shifts—learn whether your company, client or contractor should act now to stay compliant.
• Digital Nomads in the UK: Post-Domicile Tax Changes From April 2025 Explained — Big changes are coming for UK non-domiciled individuals — find out how the new regime works, how Overseas Workday Relief is affected, and what active steps you can take as a digital nomad.
• US Tax Guidance for Remittance Transfers & Car Loan Interest Reporting Under New Legislation — Business entities need to pay close attention to recent IRS guidance on reporting car loan interest and remittance-transfer excise tax under the One, Big, Beautiful Bill, especially as relief and deadlines shift.
• Understanding US Tax Inflation Adjustments Under the One, Big, Beautiful Bill (2026) — The IRS has released the 2026 inflation adjustments under the OBBBA, including updated tax brackets, standard deductions, and credits—key parameters every taxpayer must know before next filing season.
• Navigating Canada’s Updated Voluntary Disclosures Program: Relief, Eligibility & Process — On October 1, 2025, the Canada Revenue Agency revamped its Voluntary Disclosures Program (VDP) to make correcting past tax reporting easier—with new relief tiers, broader eligibility, and clearer documentation requirements.
• Living and Working Remotely: Tax Tips for Digital Nomads with Australian Ties — For remote workers connected to Australia, how to manage residency, super, and foreign income taxes in 2025.
• 5 Strategic Moves for Wealthy Individuals ahead of Australia’s New Super Concessions — With superannuation concessions tightening from 1 July 2025, high-net-worth Australians need tactical planning to minimise the impact on their retirement savings.
• How Australia’s Foreign Resident Capital Gains Withholding Rules Impact Property Sellers in 2025 — Learn how the 2025 changes to foreign resident capital gains withholding (FRCGW) affect property venders, and what steps to take now to avoid surprises at settlement.
• Immediate Expensing for Manufacturing Buildings: Strategy & Case Study — Budget 2025 allows immediate expensing of manufacturing/processing buildings under certain conditions – learn when and how to leverage this for your entity.
• Compliance Alert: Changes to Non-Refundable Tax Credit Rates & Top-Up Credit — Budget 2025 lowers the first marginal rate and adjusts non-refundable credit rates – here’s what taxpayers must know to avoid unexpected tax outcomes.
• Essential Guide to Canada’s New Personal Support Workers Tax Credit — Budget 2025 introduces a temporary tax credit to support personal support workers — here’s how to qualify, what it’s worth, and how this will affect your tax planning.
• Entity Safe Harbor for Trusts Holding Digital Assets: What It Means for Your Trust Setup — New IRS guidance offers a safe harbor for investment trusts that also are grantor trusts to stake digital assets while preserving tax status—swiftly amend your trust instrument to qualify.
• Penalty Relief and Reporting Changes: What Employers Need to Know — Employers face new reporting obligations under the OBBB and IRS is offering penalty relief for 2025. Understand what counts as ’qualified tips’ and ‘qualified overtime’ and how to implement correctly without penalties.
• Updating Your Withholding: Navigating the One, Big, Beautiful Bill’s New Deductions — Learn how the One, Big, Beautiful Bill’s deductions starting in 2025—such as for tips, overtime, car loan interest, and seniors—affect your paycheck withholding and what you need to submit now.