Research and insights

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

Page 316 of 352 · 7038 published records

• How to Navigate Australia’s New Superannuation Tax Thresholds for High Balances — Superannuation tax changes coming from July 1, 2026 introduce **new tax rates on large super balances**, scrap the tax on unrealised gains, and add inflation indexing to thresholds—here’s what individuals need to plan now.
• Case Study: How the Elimination of the Underused Housing Tax Affects Non-Resident Owners — Budget 2025 eliminates the Underused Housing Tax for 2025 and future years—explore how this change impacts non-resident owners holding vacant or under-used property in Canada and what actions to consider.
• Maximizing the New Productivity Super-Deduction for Manufacturing and Processing Buildings — The 2025 Canada Budget introduces immediate expensing for eligible Manufacturing & Processing buildings—offer a 100% first-year deduction if 90% of space is used for eligible production.
• Automatic Tax Filing for Low-Income Individuals: How It Works and What You Need to Know — Canada’s 2025 Budget introduces automatic federal benefits filing for eligible low-income Canadians, aiming to simplify access to credits and reduce missed entitlements by up to 5.5 million people by 2028.
• Staying Ahead: HMRC’s Self Assessment Changes and Better Compliance for Freelancers — Adjustments to Self Assessment and compliance enhancements by HMRC affect freelancers and small traders; improvements in thresholds, late payment penalties, and digital tools can reduce burdens and risks.
• Reforming Inheritance Tax Reliefs: What Business and Agricultural Property Owners Need to Know — Significant changes to Inheritance Tax (IHT) reliefs for agricultural and business property from April 2026 are coming; owners must adapt entity and estate planning strategies to avoid tax surprises.
• How the New Non-Dom Regime Shapes Digital Nomad Residency Strategies — Major changes to the UK’s non-dom tax regime from April 6, 2025 may affect digital nomads considering UK residency; understanding the new residence-based regime and the 4-year foreign income and gains (FIG) rule can help you plan optimally.
• Compliance Spotlight: Preparing for Remittance Transfer Tax Under the One, Big, Beautiful Bill — Starting in 2026, providers of remittance transfers face new excise tax collection and reporting obligations. Here’s what businesses must do now to stay compliant.
• Entity Setup: Choosing Between LLC and S-Corporation in Light of Recent Tax Inflation Adjustments — Recent IRS inflation adjustments and changes under the One, Big, Beautiful Bill affect break-even points for business entities. Here's a guide to selecting the optimal structure.
• How Digital Nomads Can Maximize the Foreign Earned Income Exclusion Under the New Inflation Adjustments — With the IRS's recent inflation adjustments raising thresholds and the One, Big, Beautiful Bill modifying exclusions, digital nomads have new opportunities to reduce their US tax burden.
• Compliance Guide: Reporting Canada Carbon Rebate and Fuel Charge Changes — The federal fuel charge has been removed, but tax compliance still plays a role for small businesses and corporations. Here's what you need to know about reporting, rebates, and wind-down obligations.
• Understanding Canada’s First-Time Home Buyers’ GST Rebate: Is It Right for You? — A new GST/HST rebate aims to ease the burden of purchasing a newly built home—especially for first-time buyers. Here’s who qualifies, how it's calculated, and key deadlines to know.
• How Canada’s New Middle-Class Tax Cut Impacts Your 2025 Income — With the lowest federal personal tax rate dropping from 15% to 14% as of July 1, 2025, millions of Canadians will see change in what they take home—here’s what you need to know and how to make it work in your favor.
• Living Abroad? Foreign Earned Income Exclusion & Waivers in Ill-Defined Conflict Zones — Recent IRS updates expand the list of countries qualifying for waivers of residency requirements under section 911—crucial for expatriates and digital nomads in unstable regions.
• OBBB’s New Reporting Rules: What Lenders & Tax Pros Need to Know for 2025 — The One, Big, Beautiful Bill introduces new information-reporting obligations for car loan interest and resets thresholds for Form 1099-K—here’s what lenders, businesses, and self-employed workers must prepare for in 2025.
• Maximizing Your 2026 Tax Savings: Inflation Adjustments You Shouldn’t Miss — With the IRS’s recent inflation adjustments under the One, Big, Beautiful Bill, many thresholds, deductions, and credits are shifting—make sure you know what’s rising to optimize your 2026 planning.
• New Support for Personal Support Workers: Tax Credit and What Digital Nomads Should Know — New federal credits target personal support workers and globally-trained professionals—vital for Canadians, but also relevant for digital nomads working remotely in sectors like health or caregiving.
• Navigating the First-Time Home Buyers’ GST Rebate: Eligibility, Savings, and Limitations — A new GST/HST rebate proposal aims to ease the burden for first-time buyers of new homes. Learn whether you're eligible and how much you can save.
• Maximizing Savings with Canada’s Middle-Class Tax Cut: What You Need to Know Now — Canada has lowered the lowest personal tax rate from 15% to 14% effective July 1, 2025. Here's how that change affects your withholdings, refunds, and planning strategies.
• Entity Setup & Pillar 2: Building Multinational Friendly Structures in UK — For companies operating internationally, understanding entity setup under Pillar 2 rules, QDMTTs, and structuring UK entities can protect profitability and avoid unintended top-up taxes.