Research and insights

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

Page 336 of 352 · 7038 published records

• What Digital Nomads Should Know About the IRS Foreign Earned Income Exclusion Increase for 2026 — The Foreign Earned Income Exclusion has once more increased under OBBB: digital nomads could deduct more foreign wages in 2026, but need to understand eligibility tests and phase-outs.
• Compliance Focus: Navigating the OBBB Reporting Relief for 2025 Employers — The IRS has granted generous transition relief for new information reporting mandates under the One, Big, Beautiful Bill — employers need to understand what to report (or not) and when penalties will be enforced.
• Maximizing the New Inflation Adjustments for 2026: Smart Tax Planning Strategies — With the IRS’s Inflation Adjustments for Tax Year 2026 now released under the One, Big, Beautiful Bill (OBBB), savvy taxpayers can apply forward-looking planning to lower their tax burden.
• Entity Setup Considerations: Starting a Managed Investment Trust (MIT) in Australia — Recent clarifications around MIT rules and tax concessions mean setting up a Managed Investment Trust requires care—especially for foreign investors seeking concessional withholding rates.
• Staying Compliant: Australia’s Expanded ATO Audit & Integrity Focus — Australia is ramping up funding and regulatory reforms aimed at boosting compliance. Businesses and individuals alike need to understand what’s changing to avoid penalties.
• Tax Planning Under Australia’s Super Concessions for High-Balance Funds — With upcoming changes that reduce tax concessions for super balances above $3 million, individuals need strategic planning to protect retirement savings and optimise after-tax earnings.
• How OBBB’s New Car Loan Interest Reporting Affects Borrowers & Lenders — Beginning with loans incurred after December 31, 2024, certain car loan interest is deductible and information reporting is required—but the IRS provides transitional relief for 2025 to ease compliance.
• Navigating the Reverted 1099-K Threshold: What Small Sellers Must Know — The One, Big, Beautiful Bill reverts the reporting threshold for third party settlement organizations back to over $20,000 and more than 200 transactions—impacting many online sellers and gig workers.
• Maximizing Tax Savings in 2026: Inflation Adjustments You Should Know — With inflation-driven changes kicking in for tax year 2026, everyone—especially families and small business owners—needs to understand how the standard deduction, tax brackets, and key credits are shifting to make the most of the One, Big, Beautiful Bill.
• Entity Setup and Case Study: Choosing Between Sole Trader, Limited Company, and LLP under UK’s New Regime — With tax reforms reshaping non-dom rules, Self-Assessment thresholds and business rates, the choice of entity structure is more consequential than ever for businesses, contractors, and entrepreneurs.
• Navigating the Income Tax Self-Assessment Threshold Changes: What Businesses and Landlords Must Know — The UK government is aligning reporting thresholds for trading, property and other taxable income to £3,000 gross, removing Self-Assessment obligations for up to 300,000 taxpayers and simplifying compliance.
• How the New Non-Dom Rules from April 2025 Affect Digital Nomads and Globetrotting Professionals — From 6 April 2025, the UK replaces its remittance basis regime with a residence-based foreign income and gains (FIG) approach, reshaping tax planning for non-UK domiciled individuals, including digital nomads.
• Digital Nomads & the Foreign Earned Income Exclusion: What’s New for 2025-26 — New inflation adjustments and waivers for qualifying tests have reshaped how digital nomads are taxed. See updates to foreign housing limits and emergency waivers—so remote workers abroad can optimize their deductions.
• Compliance Deep Dive: Navigating 1099-K, Car Loan Interest & Vehicle Reporting Requirements — New IRS rules under OBBB change thresholds for 1099-K reporting and introduce information reporting for vehicle loan interest. Learn what businesses, lenders, and payees need to do to stay compliant.
• Maximizing U.S. Taxes in 2025: Inflation Adjustments & Standard Deductions Demystified — The IRS has released inflation adjustments under the One, Big, Beautiful Bill for Tax Year 2026—raising standard deductions, altering AMT thresholds, and tweaking credits like EITC. Here’s how to plan now to minimize surprises.
• Australia’s Global Minimum Tax & Work-From-Home Deductions: Entity Setup and Case Study Insights — Australia’s implementation of the OECD Pillar Two minimum tax and recent work-from-home deductions offer entity setup lessons and tax case study take-homes for international businesses and remote workers.
• Canada’s 2025 Middle-Class Tax Cut & Auto-Filing: What Digital Nomads Should Know — Canada’s Budget 2025 brought big changes: lower personal rates for middle-income earners and a plan to automatically file returns for low-income residents. Digital nomads should update their tax strategies accordingly.
• Effective 2026 U.S. Changes: IRS Inflation Adjustments and 1099-K Threshold Explained — Major U.S. tax changes for 2026—standard deductions rising, marginal rates shifting, and big updates to 1099-K thresholds—can impact freelancers, small businesses, and gig economy earners.
• Building an Effective Entity Setup in Australia Post-Thin Capitalisation Overhaul — With Australia's new thin capitalisation and debt deduction creation rules now law, structuring entities requires sharper planning — particularly for private groups and multinationals.
• What Digital Nomads Need to Know About Non-resident Foreign Income Reporting in 2025 — If you're a digital nomad with foreign-sourced income and loan obligations like HELP or VSL, Australia’s 2025 myTax changes mean you must report more and prepare well.