Research and insights

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

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• How One Big Beautiful Bill Is Changing Withholding & Reporting in 2025 — Several new IRS guidance pieces under OBBB are changing thresholds and reporting rules—affecting everything from Form 1099-K to tip reporting and withholding.
• Maximize Your Retirement Savings: Leveraging 2026 Contribution Limits — With new higher contribution limits for 2026 announced by the IRS, it’s time to unlock more retirement savings potential—especially for those aged 50-63.
• Understanding Current IRS Interest Rates and What They Mean for You — No rise in IRS interest rates for Q1 2026 means timing matters when managing underpayments, overpayments, or planning refunds.
• Navigating Employer Reporting Changes for Tips & Overtime Under the OBBB — New reporting rules under the One, Big, Beautiful Bill are changing how employers must report tips and overtime—and IRS is offering transition relief for 2025.
• Maximizing Retirement Savings: 2026 Contribution Limits and Phase-Outs You Need to Know — With 2026 just around the corner, the IRS has raised key retirement account contribution limits. This article shows you how to use the increases to your advantage—no matter your income or age.
• Digital Nomads & Foreign Earned Income Exclusion: What the 2025-Waiver Expansion Means — The IRS expanded waiver countries for FEIE minimum time tests in 2025; digital nomads in affected countries can claim foreign earned income exclusion if they meet the new rules.
• Payroll & Tip Reporting Under OBBB: Compliance Guide for Employers in 2025 — New requirements for reporting cash tips and overtime under the One, Big, Beautiful Bill (OBBB) bring both obligations and temporary relief—here’s what employers must do.
• Harnessing New Retirement Limits: Smart Planning for 2026 401(k) & IRA Updates — IRS raised contribution limits for retirement accounts in 2026. Here’s how individuals can plan ahead to maximize benefits under the One, Big, Beautiful Bill (OBBB).
• Digital Nomads & Foreign Income: Navigating the Foreign Earned Income Exclusion Post-OBBB — Recent inflation adjustments and tax law changes affect how digital nomads can benefit from the Foreign Earned Income Exclusion—timing and residency tests matter now more than ever.
• What Employers Need to Know: Penalty Relief for 2025 Reporting Under the One, Big, Beautiful Bill — Under the new One, Big, Beautiful Bill, employers get a temporary pass on reporting penalties for tips and overtime in 2025—but there are strings attached.
• Maximizing Your 2026 Retirement Contribution Limits: What Savers Need to Know — With the IRS boosting retirement plan limits for 2026, it’s crucial to understand how these changes affect your savings strategy and eligibility.
• Entity Setup Case Study: Impact of Eliminating the Underused Housing Tax for Foreign Owners — How the proposed removal of Canada’s Underused Housing Tax (UHT) changes the financial picture for foreign property owners and real estate investors.
• Compliance Guide: Automatic Federal Benefits & Pre-Filled Returns for Low-Income Canadians — Canada’s Budget 2025 proposes major compliance changes—CRA may soon file tax returns for eligible low-income individuals. Here’s what you need to know.
• Smart Tax Planning for Canada’s New Personal Support Workers Tax Credit — A deep dive into how Canada's proposed Personal Support Workers Tax Credit can benefit PSWs—and how to make the most of it for 2026–2030.
• Case Study: Disaster Relief for Alaska Businesses Under Typhoon Halong — Alaskan individuals and businesses in certain boroughs have new deadlines and abated penalties following severe storms and flooding—see how the relief works and what you should do.
• Compliance Checklist for Employers: Navigating New Reporting & Penalty Relief for Tips and Overtime — Under the OBBB Act, updated reporting requirements for tips and qualified overtime compensation carry penalty relief for 2025—here’s how employers should prepare to stay compliant.
• Maximizing Tax Planning under the One, Big, Beautiful Bill Act: What You Need to Know — New inflation-adjusted thresholds and permanent tax breaks under the OBBB Act open opportunities—from standard deduction hikes to child tax credits—that savvy taxpayers should leverage.
• Stretching Your Super: Understanding the Transfer Balance Cap Indexation and Personal Cap Changes — With the general transfer balance cap rising in July 2025 and personal caps being proportionally indexed, retirees and super fund members need to understand how their pensions and non-concessional caps are also affected.
• Payroll to Payout: How the Payday Super Reform Affects Employers & Employees — From 1 July 2026, Payday Super will overhaul when and how superannuation is paid—this is critical for businesses to comply and for employees to know their entitlements.
• Planning Ahead: Navigating the Better Targeted Superannuation Concessions from July 2025 — Australia’s tax concessions for long-term retirement savings will change conditionally for balances over $3 million—learn actionable strategies to optimise tax outcomes before the changes kick in on 1 July 2025.