Research and insights

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

Page 313 of 352 · 7038 published records

• Personal Support Workers Tax Credit: What Eligible Workers in Canada Need to Know — Canada’s 2025 Budget introduced a **refundable tax credit** for personal support workers (PSWs) aimed at offering financial relief for those in provinces without existing wage support agreements—available for the 2026–2030 taxation years.
• Preparing for ‘No Tax on Tips’: What Service Workers Should Know — A new deduction allows eligible tipped workers to deduct up to $25,000 in tips from taxable income—here’s how to tell if your job qualifies and how to claim it under recent proposed regulations.
• Understanding the Reinstated 1099-K Threshold under the One, Big, Beautiful Bill — The One, Big, Beautiful Bill has restored the reporting thresholds for Form 1099-K to $20,000 and 200 transactions—retroactive changes that affect both payees and payment processors.
• How the New Paper-Check Phase-Out Impacts Your Tax Refund — Starting September 30, 2025, the IRS is phasing out paper tax refund checks for individuals—learn what this means for your refund delivery, digital payment setup, and exceptions for unbanked or underserved taxpayers.
• Navigating Tax Compliance When Moving to Australia as a Digital Nomad or Migrant — Australia’s tax rules for residency, foreign income, and working holiday makers are complex—this guide breaks down what you need to know if you're a digital nomad relocating.
• How Global Minimum Tax (Pillar Two) Affects Your Multinational Entity Setup — The global minimum tax rules under Pillar Two have become law in Australia; learn how multinational entities should adapt their structure, reporting, and strategies for compliance.
• Entity Setup Insights: Structuring Your Canadian Business Amid Capital Gains Rule Changes — With proposals around capital gains inclusion rates changing for trusts, corporations, and high-value individuals, structuring your entity now could lock in favourable treatment before new rules take effect.
• Understanding Compliance: The Updated Voluntary Disclosures Program and What It Means for You — Starting October 1, 2025, changes to Canada’s Voluntary Disclosures Program make it easier for taxpayers to correct past mistakes and reduce penalties—if they act before audits get you first.
• Tax Planning Strategies for the New 2025 Capital Budgeting Framework in Canada — With Canada’s shift to a new Capital Budgeting Framework and fall budget cycle, businesses and investors must adapt tax planning to align with long-term capital investment priorities.
• How New UK MTD Rules Impact Sole Traders & Landlords: Planning Ahead for April 2028 — From April 2028, sole traders and landlords with trading or property income over £20,000 will join the Making Tax Digital regime—learn what this means, how to prepare, and what exemptions or changes to expect.
• Navigating the New Interest Capitalization Rules for Designated Property Improvements — Final regulations under section 263A amend how businesses capitalize improvements—understand what qualifies as “designated property” and how these changes affect your accounting methods.
• Understanding the Reverted Form 1099-K Threshold and Obligations for Gig Workers — The threshold for reporting 1099-K has reverted under the OBBB—gig workers and online sellers needs to know what changes in reporting mean and how to stay compliant.
• Maximizing the Value of Tax Inflation Adjustments in TY-2026 — Changes to standard deductions, tax brackets, and credits for tax year 2026 offer planning windows now—here’s how to use them to reduce your liability.
• Building an Entity While Gaming Global Minimum Tax – Pillar Two Insights for Australian Companies — From 2024 onwards Australia enforces the OECD’s global minimum tax rules. Here’s how in‐scope companies can structure entities to minimise compliance risks and avoid unexpected liabilities under Pillar Two.
• Navigating Australia’s PAYG Withholding Changes for Study & Training Support Loan Reps — Australia’s updated PAYG withholding rules from late 2025 will reduce compulsory repayments for many with study and training support loans. Find out what changes, who benefits, and how to adjust pay schedules.
• How Australia’s New Foreign Resident Capital Gains Withholding Regime Affects Property Sellers — Foreign residents selling Australian property now face a 15% withholding rate from contracts signed on or after 1 January 2025. This article helps both foreign and resident vendors understand obligations and strategies around the updated withholding, including clearance certificates and variation notices.
• How First-Time Home Buyers Could Save Up to $50,000 in GST Relief — Budget 2025 introduces a proposed GST rebate for first-time home buyers that cuts upfront costs dramatically—this article breaks down the means, eligibility, and sample savings.
• Automatic Federal Benefits: What Low-Income Canadians Need to Know — New measures seek to simplify access to key benefits for individuals who don’t file tax returns—the CRA may file returns for eligible low-income individuals to ensure they receive entitlements.
• Navigating Canada’s New Personal Support Workers Tax Credit — Discover how Canada’s proposed Personal Support Workers Tax Credit could benefit eligible caregivers, what qualifies, and how to plan ahead if you’re working in this crucial sector.
• Compliance Know-How: Late Payment Penalties under MTD and ITSA - What You Must Do — HMRC’s Spring Statement 2025 introduced new late-payment penalties for VAT and Income Tax Self-Assessment taxpayers—understanding the changes can help businesses and individuals avoid costly missteps.