Research and insights

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

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• Best Practices for New Businesses: Registering Business Numbers & CRA Program Accounts Online — From November 3, 2025, CRA is ending phone registrations — understanding Business Registration Online and its effects is essential for new business setup and compliance.
• What You Need to Know about the New Personal Support Workers Tax Credit & Foreign Credential Recognition Changes — Budget 2025 introduces tax credit relief for personal support workers and streamlines foreign credential recognition — key updates for workers and immigrants navigating Canada's tax system.
• How to Leverage the New CRA Voluntary Disclosures Program (VDP) Changes — Recent changes to Canada’s Voluntary Disclosures Program make retroactive compliance simpler — here’s how to use the updated relief tiers and eligibility to your advantage.
• Compliance Checklist: Meeting HMRC’s New Reporting & Self-Assessment Thresholds — Big changes are underway: HMRC has raised income thresholds for Self-Assessment, adjusted late payment penalties, and expanded making tax digital. Stay ahead of compliance with this guide.
• Entity Setup Strategies in Light of UK CGT & Inheritance Tax Reforms — Major changes to Capital Gains Tax and Inheritance Tax announced in the UK’s recent Budget affect entity structuring. This article explores how new rules reshape planning for SMEs, estates, and corporate exits.
• Navigating the New UK Non-Dom Regime: What Digital Nomads Need to Know — From 6 April 2025, the UK’s domicile-based tax rules have been overhauled. Digital nomads with ties to the UK must understand the new residence-based regime, Foreign Income and Gains rules, and how to plan accordingly.
• Year-End Strategy: Maximizing Senior and Auto-Loan Deductions Under the One, Big, Beautiful Bill — New deductions for seniors and interest on personal auto loans are now available under the One, Big, Beautiful Bill—taxpayers should plan now to take advantage before the 2025 filing deadline.
• How the New Remittance Excise Tax Under the OBBB Impacts Money Transfers Abroad — Starting January 1, 2026, a 1% excise tax applies to certain cross-border money transfers. Providers get penalty relief in early 2026—but senders and businesses need to prepare now.
• Big Changes for Gig Workers: Restored 1099-K Threshold Under the One, Big, Beautiful Bill — The IRS has reverted the 1099-K reporting threshold back to $20,000/200 transactions under the One, Big, Beautiful Bill—here’s how this impacts gig workers, side hustles, and payment apps.
• Digital Nomads and Cross-Border Tax Issues: What Canadian Expats Need to Know — As Canadian tax reforms unfold and cross-border mobility rises, expats face complex questions about residency, reporting obligations, and capital gains—this article navigates those key waters.
• Staying Compliant During Transition Periods: Navigating Canada's 2025-2026 Tax Rule Changes — Canada’s fiscal reforms bring in shifts like delayed capital gains inclusion changes and updated filing requirements—understanding compliance now ensures you avoid penalties later.
• Maximizing Savings: Smart Tax Planning Strategies in Canada Post-2025 Policy — With recent changes like the middle-class tax cut and evolving capital gains rules, Canadians can optimize their finances by adapting planning strategies. Here's how to turn policy into savings.
• Digital Nomad Alert: IRS Inflation Adjustments Affect Your Foreign Earned Income Exclusion — With the 2026 foreign earned income exclusion amount rising under the OBBB Act, U.S. expats and digital nomads should reassess their strategies—this change could mean thousands more in excluded income.
• Compliance Essentials: New Reporting for Vehicle Loan Interest Under OBBB Act — The One, Big, Beautiful Bill introduces a new reporting requirement for lenders with transitional relief available—understanding your obligations now is key to avoiding penalties.
• Maximizing the 2026 Standard Deduction: What Every U.S. Taxpayer Needs to Know — With the One, Big, Beautiful Bill driving up standard deductions for 2026, taxpayers can unlock major savings—but many don’t realize how it shifts their tax strategy.
• Entity Setup for Digital Nomads: Understanding Super and Residency Issues — Digital nomads engaging remotely with Australia need to understand superannuation, tax residency, and entity setup risks when blending work across borders.
• Compliance Focus: Thin Capitalisation & Debt Deduction Rules for Private Groups — Australia’s new thin capitalisation rules and Debt Deduction Creation Rules (DDCR) significantly reshape how private groups manage interest deductions—compliance is now more complex than ever.
• Tax Planning: Navigating Australia’s Pillar Two Minimum Tax for Multinationals — Australia’s implementation of Pillar Two introduces a 15% global and domestic minimum tax rate affecting large multinationals—and planning now can mitigate unexpected liabilities.
• Capital Gains Inclusion Rate Change Delayed: What It Means for Investors — The government pushed back proposed increases to the capital gains inclusion rate to January 1, 2026 and cancelled some elements of the change—creating strategic opportunities for investors and trusts.
• Voluntary Disclosures Program Overhaul: How to Use the New CRA “Safe Harbor” Changes — Effective October 1, 2025, Canada’s CRA expanded the Voluntary Disclosures Program (VDP) with simpler forms, broader eligibility, and a two-tier relief system—offering upto 100% penalty relief in certain cases.