Research and insights

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

Page 315 of 352 · 7038 published records

• Tax Compliance Priorities for UK Digital Nomads After Spring Statements & Budget Signals — UK digital nomads face shifting tax landscapes with changes in non-dom regime, offshore income rules, and VAT liabilities—making compliance more complex than ever in 2025-26.
• Navigating UK Entity Structure After 2025: Choosing Between LLPs, Limited Companies, or Sole Traders — With the recent scrapping of planned tax changes for LLPs and ongoing reforms in business rates, selecting the right entity structure is more critical than ever for UK-based entrepreneurs.
• Digital Nomads & U.S. Tax: Navigating Residency, Foreign Income, and Retirement Account Rules After Recent IRS Updates — With the latest IRA/401(k) contribution changes and guidelines around one’s tax home, digital nomads must align foreign income compliance and retirement savings to avoid surprises.
• Understanding the “No Tax on Tips” & Overtime Reporting Rules Under OBBB: What Employers and Workers Need to Know — New deductions under the One, Big, Beautiful Bill create reporting obligations and temporary relief, reshaping how tipped and overtime earnings are taxed in 2025-2028.
• How the New 401(k) and IRA Contribution Limits for 2026 Affect Your Retirement Plan — With the IRS increasing 401(k) and IRA limits for 2026, both individual savers and employers need to update their tax-planning strategies to maximize benefits and stay compliant.
• Entity Setup Considerations for Non-UK Domiciled Individuals Under the UK’s Residence-Based Regime — UK is ending domicile-based status and moving toward a residence-based tax model—here’s what those setting up entities or domiciling abroad need to know.
• Compliance Essentials: Navigating the Revived 1099-K Threshold and PTIN Renewal Requirements — Stay compliant by understanding the reinstated 1099-K reporting thresholds and the timeline for renewing your Preparer Tax Identification Number.
• Maximizing Tax Benefits with the 2026 Inflation Adjustments in U.S. Tax Policy — Explore how the IRS’s recent inflation adjustments under the One, Big, Beautiful Bill reshape deductions, rates, and planning opportunities for 2026.
• Foreign Residents and Capital Gains Tax: What Digital Nomads Must Know — If you're a digital nomad or expat with assets in Australia, recent CGT discount rules for foreign residents can dramatically affect gains on your property or investments—get clarity here.
• Preparing for Payday Super: Employers’ New Obligations and How to Comply — From 1 July 2026, employers in Australia must pay superannuation contributions at the same time as salary and wages—this compliance requirement brings tech, policy and process updates that you can’t ignore.
• Navigating the Superannuation Tax Hike for High Balances: What You Need to Know — Australia’s ‘Better Targeted Superannuation Concessions’ will cut tax concessions on earnings above $3 million from 1 July 2025—this article breaks down how it works, who’ll be affected, and smart strategies to prepare.
• Automatic Tax Filing for Low-Income Canadians: What to Know & How to Prepare — Budget 2025 introduces a major shift: starting 2026, eligible low-income Canadians may have their returns premade or even fully filed for them. Here's what this means and how you can ensure you're ready.
• Planning Ahead for the 2026 Capital Gains Inclusion Rate Changes — As the capital gains inclusion rate is set to increase from one-half to two-thirds for many taxpayers on January 1, 2026, this article walks investors and business owners through what the new rules mean and how to reduce your tax burden before the shift.
• How the Final CCRSB Rates Affect Small Businesses Across Provinces — A recent government announcement set the final rates for the Canada Carbon Rebate for Small Businesses (CCRSB) for the 2024-25 fuel charge year. Here's what small business owners need to know—and how you can maximize your benefit.
• Small Businesses & Business Rates: What to Know Before 2026 — Permanent lower rate reliefs for retail, hospitality and leisure properties will apply from 2026 — small businesses must understand business rates reliefs, cliff-edge exposure, and eligibility so they can succeed during this transition.
• Non-Doms in Transition: What the Residence-Based Regime Means for Foreign Income & IHT — The abolition of the remittance basis and new residence-based rules for overseas income and inheritance tax now in force require non-UK domiciled individuals to re-assess both tax exposure and planning horizons.
• Navigating the New CGT Regime: Practical Planning for UK Individuals — With recent increases to Capital Gains Tax and upcoming reforms to carried interest, individuals need to reassess their investment timing and structure for optimal tax outcomes.
• Lower PTIN Fees and Online Renewal: What Every U.S. Tax Preparer Needs to Know Now — Starting late 2025, new fee rules and sign-in requirements for PTIN renewal streamline compliance—but only if you act before year end.
• How the ‘No Tax on Overtime’ Deduction Under the One, Big, Beautiful Bill Can Boost Your Take-Home Pay — The OBBB Act introduces a new overtime compensation deduction for 2025-28—here’s how it works, who qualifies, and how to maximize the benefit.
• ATO’s Effective Life Rules & Other Compliance Shifts Businesses Need to Know — Australia’s ATO has finalized key instruments on effective life of assets, PAYG withholding, and GST treatment of second-hand goods—affecting depreciation, allowances, and input-tax credits.