Research and insights

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

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• How the One, Big, Beautiful Bill Impacts Reporting of Tips & Overtime: What Employers Need to Know — Employers now face new information reporting requirements for cash tips and overtime under the One, Big, Beautiful Bill—discover what qualifies, when penalties are delayed, and how to stay compliant.
• Digital Nomads & Foreign Earned Income Under OBBB: What to Know in 2025 & 2026 — For digital nomads making income abroad, changes from OBBB—like increased Foreign Earned Income Exclusion and tips deductions—may reshape your tax strategy. Learn how to stay compliant and optimize your tax under the new rules.
• Compliance Essentials: What Businesses Must Know about OBBB Reporting & Penalty Relief — The One, Big, Beautiful Bill imposes new reporting responsibilities—and for 2025, the IRS is offering significant penalty relief. Businesses must understand how to comply with new rules for car loan interest, tips, overtime, and 1099-K thresholds.
• Navigating the One, Big, Beautiful Bill: Key Planning Moves for US Taxpayers — With the enactment of the One, Big, Beautiful Bill (OBBB) in July 2025, major changes—like boosts to standard deductions, senior deductions, tip/overtime deductions, and car loan interest relief—offer new planning opportunities. This article shows how to make the most of them.
• Digital Nomad Tax Insights: Foreign Earned Income Exclusion & AMT Adjustments in 2026 — For digital nomads earning abroad, changes to the foreign earned income exclusion and AMT exemption can significantly affect your tax planning—learn how to optimize your tax position overseas.
• Ensuring Compliance with New Reporting Rules for Vehicle Interest & 1099-K Under OBBB — Recent IRS guidance under the One, Big, Beautiful Bill introduces new reporting requirements for both car loan interest and 1099-K—learn what documentation you need and how to stay compliant.
• Tax Planning Strategies After the 'One, Big, Beautiful Bill': Inflation Adjustments and Thresholds for 2026 — Discover how recent IRS inflation adjustments and changes from the One, Big, Beautiful Bill impact standard deductions, credit limits, and reporting thresholds—and what you can do now to plan smart.
• Entity Setup Strategies for Digital Nomads: US Tax Considerations & Best Structures — For digital nomads earning US-source or international income, picking the right entity setup can save you taxes, protect you legally, and streamline compliance—this guide helps you compare options and decide what fits best.
• Compliance Imperatives: Employers’ Duties in Reporting Tips & Overtime Under the OBBBA — With new information reporting rules for tips and overtime kicking in, employers must understand what’s required now versus what’s optional in 2025—and how to avoid penalties moving forward.
• Tax Planning Under the One Big Beautiful Bill: How to Maximize Deductions for Tips & Overtime — New US law offers deductions for qualified tips and overtime—this article shows you who’s eligible, what the limits are, and how to prepare your employer or payroll if you're a business owner.
• Digital Nomads and the Retroactive Threshold Reset: Keeping Safe with Form 1099-K — Recent CMS changes mean many digital nomads might escape 1099-K obligations—if they stay below a $20,000 & 200 transactions threshold. But overshooting those limits could cost you.
• Navigating the Corporate Alternative Minimum Tax: What Companies Need to Know Now — With new interim guidance released under the CAMT regime, corporations must adapt quickly to emerging compliance rules on fair value measurements, partnerships, and attribute reductions or face penalties.
• Mastering Inflation Adjustments under the U.S. Tax System: What’s New for 2026 — The One, Big, Beautiful Bill (OBBB) dramatically changes many tax thresholds and deductions for 2026. If you want to make sure you don’t leave money on the table, you need to understand these inflation adjustments inside and out.
• Compliance Guide: Navigating the International Tax Compliance (Amendment) Regulations SI 2025/740 — New regulations require many financial institutions to register with HMRC by end-2025—mistakes can lead to penalties. Here's how to stay compliant under the latest rules.
• Understanding the New Capital Gains Tax Rates & Investors’ Relief Reductions — Recent changes push up CGT rates for most UK disposals, reduce the lifetime limit for Investors’ Relief, and adjust treatment of carried interest—everything you need to know to adapt.
• How the Removal of the Remittance Basis Affects UK Digital Nomads from April 2025 — If you're a non-UK domiciled individual or digital nomad, from the 2025-26 tax year the remittance basis ends—here’s how to plan around qualifying new resident relief and the effects of long-term UK resident status.
• Digital Asset Reporting: What Brokers and Nomads Should Know Now — New IRS rules for digital asset reporting under section 6045 and related relief notices affect brokers, digital nomads, and freelancers—learn what’s required, what’s exempted, and how to avoid penalties.
• Five Tax Strategies for US Individuals with Rising 401(k) & IRA Contribution Limits in 2026 — With higher contribution limits for 2026, it’s a smart time for individuals to rethink retirement savings, Roth conversions, and tax-efficient investing to seize maximum benefits.
• Navigating Penalty Relief for Employers under New Tip and Overtime Reporting Rules — Under the One, Big, Beautiful Bill, new reporting rules for cash tips and qualified overtime take effect in tax year 2025—but the IRS is offering relief. Learn what’s required, what’s forgiven, and how to stay compliant.
• Digital Nomads and US Taxes: What the Foreign Earned Income Exclusion Increase Means for 2026 — With the Foreign Earned Income Exclusion rising for 2026, digital nomads should revisit their housing, income, and residency planning to maximize savings.