Research and insights

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

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• No Surprises Act Indexing: What the QPA Update for 2026 Means for Cost Sharing — The IRS has released new indexing factors for qualifying payment amounts (QPAs) effective January 1, 2026, which could meaningfully impact cost sharing under surprise billing protections.
• Capitalizing Interest for Property Improvements: Final § 1.263A-15 Rule Changes You Need to Know — Starting October 2, 2025, major new IRS rules change how businesses capitalize interest on improvements to designated property—here’s how to prepare.
• Entity Setup and International Exposure: Navigating Thin Capitalisation & Pillar Two for Private Groups — Australia’s private groups and SMEs with international operations face new rules under thin capitalisation and global minimum tax; learn how to structure borrowing, debt deductions, and transfer pricing strategically.
• Preparing Legacy Super Funds for From-1 July 2025 Super Concessional Changes — From 1 July 2025 tax concessions on earnings above AUD 3 million super balances will be cut; here's how individuals and SMSFs should adapt to better targeted superannuation concessions and contributions rules.
• Tax Cuts Ahead: Understanding Australia’s 2025-26 Federal Budget Changes on Personal Income Tax — Australia’s latest budget delivers landmark tax cuts for the lowest bracket starting 1 July 2026 and 2027—here’s how these affect your wallet, tax planning, and when to take action.
• Small Business Carbon Rebate: Non-Taxability & What You Should Know — Starting in 2025, small businesses in certain provinces will receive Canada Carbon Rebate payments that are tax-free—here’s how that changes what you report and when to act.
• Modernizing Canada's Budget Cycle: What the Capital Budgeting Framework Means for Businesses — Explore how Canada’s shift to a new budgeting approach—distinguishing capital vs operating spending and moving the federal budget to fall—will impact long-term investors and corporate planning.
• How Canada’s Middle-Class Tax Cut Affects You Starting July 2025 — Discover who benefits from the new reduction in the lowest federal income tax rate, when it takes effect, and how it changes your take-home pay.
• Digital Nomads & Foreign Earned Income Exclusion: War, Adversity, and the New Waiver Countries — Recent changes allow nomadic workers from certain countries to waive residency or presence tests when filing under foreign earned income exclusion—a vital update for many mobile professionals.
• New Penalty Relief Under OBBB: What Employers Should Know About Reporting Tips & Overtime in 2025 — The One, Big, Beautiful Bill Act introduces new reporting requirements for tips and overtime in 2025—discover the penalty relief options available now.
• Maximizing Retirement Savings: Understanding the 2026 401(k) & IRA Contribution Limits — Get ahead of 2026 by learning the updated contribution limits for retirement accounts and how strategic contribution timing can optimize tax benefits.
• Compliance Checklist: What Businesses Need to Know About Paper Check Phase-Out Starting 9/30/2025 — With paper tax refund checks being phased out and electronic payments becoming mandatory, businesses and individuals need to update practices to stay compliant by September 30, 2025.
• Digital Nomads & U.S. Opportunity Zones: How Rural QOZ Rules Under OBBB Open New Doors — New rules for Qualified Opportunity Zone (QOZ) rural areas under OBBB now lower improvement thresholds and clarify what counts as “rural”—a big deal for investors and remote workers eyeing tax-efficient real estate in outlying zones.
• Planning Your Taxes for 2026 Under the One, Big, Beautiful Bill’s Inflation Adjustments — New inflation adjustments from the OBBB law are changing standard deductions, tax brackets, and more—planning early can mean saving thousands.
• Compliance Spotlight: Adapting to the One, Big, Beautiful Bill’s 2025 Reporting Threshold Changes — Recent legislation reset big reporting thresholds and introduced expanded excise tax reporting obligations—essential for compliance for businesses and individuals alike.
• Corporate Entity Setup: Choosing the Right Structure for US Small Businesses — Picking between S-corp, C-corp, LLC, or partnership can reshape your taxes. Get clarity on structure, liability, and savings.
• Maximizing Deductions as a Digital Nomad: Foreign Earned Income Exclusion and Housing Cost Limits — If you’re living abroad or traveling extensively, knowing how to leverage the Foreign Earned Income Exclusion and housing expense limits can keep your US tax bill manageable.
• Cross-Border Living as a Digital Nomad: Foreign Earned Income Exclusion & U.S. Taxes in 2026 — Digital nomads should take note: the IRS’s updated Foreign Earned Income Exclusion for 2026 raises the bar, meaning you may exclude more income—but compliance, housing, and tax home rules still matter.
• Navigating the Restored $20,000 Form 1099-K Threshold: What Small Businesses & Gig Workers Need to Know — The IRS has rolled back the 1099-K threshold to $20,000 under the OBBB, affecting many freelancers, gig workers, and small businesses—learn how your reporting obligations and tax liabilities change.
• How to Adjust Your U.S. Tax Strategy for 2026 Inflation Brackets & Standard Deductions — With the IRS’s recent inflation adjustments under the One, Big, Beautiful Bill, taxpayers will need to update withholding, retirement contributions, and itemized deductions to align with the new thresholds.