Research and insights

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

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• The ERC Deadline You Might Have Missed: Navigating New Limitations Under OBBBBA — The Employee Retention Credit (ERC) claims for Q3 & Q4 of 2021 filed after January 31, 2024 are now disallowed—unless they met very narrow criteria. If you filed late, this could cost you dearly.
• Maximizing 2026 Inflation Adjustments: Key Changes Every Taxpayer Should Know — The IRS has released inflation-adjusted figures for over 60 tax provisions for 2026 under the One, Big, Beautiful Bill, including updated standard deductions, rate brackets, and credits—essential knowledge for effective tax planning now.
• Digital Nomads & Remote Workers: Navigating US Tax Rules Under OBBBA — As remote work becomes more global, the OBBBA introduces rule changes—relating to thresholds, credits, and reporting—that remote workers and digital nomads must understand to remain compliant and optimize tax outcomes.
• US Compliance Essentials: New IRS Guidance & Reliefs to Know for 2025-2026 — The IRS has recently issued multiple guidance items and reliefs—on 1099-K thresholds, remittance transfer tax penalties, and more—that demand attention from businesses and individuals alike.
• Maximizing US Tax Savings in 2026 with Inflation-Adjusted Brackets & Child Tax Credit — New IRS inflation adjustments for 2026 under the One, Big, Beautiful Bill are set to reshape individual tax brackets and the refundable portion of the child tax credit—prompting proactive planning to optimize deductions.
• Navigating the $20,000 Form 1099-K Threshold Reversion Under OBBB: Compliance Checklist — As the IRS re-instates the 1099-K reporting threshold to $20,000 & 200 transactions, businesses and individuals must understand how the change impacts their reporting responsibilities.
• Maximizing Deductions Under the ‘No Tax on Tips’ Provision in the One, Big, Beautiful Bill — The One, Big, Beautiful Bill introduces a new deduction for “qualified tips” starting in 2025—this article explains how to identify eligible tips, occupations, and how to report them effectively on your return.
• Entity Setup: Choosing the Right Structure for Small and Medium Businesses Under Recent ATO Rules — Exploring how the ATO’s extended amendment period and refund holding powers change structuring for SMEs and small enterprises.
• How Digital Nomads Can Navigate Australia’s Global Minimum Tax Regime — Understanding how Australia’s adoption of OECD Pillar Two rules changes the landscape for remote workers and digital nomads with cross-border income.
• Remote Work & Taxes: What Digital Nomads Must Know Under New U.S. Rules — The One, Big, Beautiful Bill Act’s changes, plus recent policy shifts, affect many digital nomads—international income, reporting, deductions, and where U.S. tax jurisdiction ends and home country begins.
• Compliance Essentials for Employers: Reporting Tips, Overtime & Vehicle Interest Under OBBB — With OBBB’s expanded reporting rules, employers must comply with new demands for Form W-2, Form 1099 & statements—for tips, qualified overtime & vehicle interest—in 2025; here's how to stay ahead.
• How to Maximize Your Deductions under the One, Big, Beautiful Bill Act — Discover how to use the new ‘No Tax on Tips’, ‘No Tax on Overtime’, senior, and car-loan interest deductions to save thousands in 2025 and beyond under the One, Big, Beautiful Bill.
• Tax Agents & Practitioners: Compliance During Transition-State Changes — New ATO administrative policies and reviews mean practitioners must adapt now to reduce risk related to interest, penalties, and governance expectations.
• Digital Nomads in Australia: Navigating Residency, Income & Reporting Obligations — Working overseas but based in Australia part-time? Here’s what digital nomads need to understand about residency, foreign income, and ATO obligations in 2025.
• Structuring Your Business for Minimum Tax Compliance under Pillar Two in Australia — Australia’s implementation of the OECD’s Pillar Two rules introduces new obligations for multinationals. This article explains how to plan your entity structure now to avoid compliance pitfalls.
• Opportunity Zones Go Rural: What Investors Should Know Following OBBB Guidance — Recent IRS guidance transforms investment in rural Qualified Opportunity Zones—reduced thresholds and clearer definitions offer new opportunity for savvy investors.
• Preparing for 2026: Inflation Adjustments You Can’t Ignore Now — The IRS has released critical inflation adjustments under OBBB for tax year 2026—learn how changes to standard deductions, AMT, and more will affect your tax profile.
• Maximizing the No Tax on Tips Deduction Under the One, Big, Beautiful Bill — New from the One, Big, Beautiful Bill Act: qualifying employees can deduct tips under specific occupations—here's how to take advantage and stay compliant.
• Digital Nomads and the Foreign Earned Income Exclusion in 2026: What’s New and How to Leverage It — For U.S. citizens working abroad or travelling long-term, the One, Big, Beautiful Bill raised the Foreign Earned Income Exclusion (FEIE). This article helps digital nomads optimize tax residency, housing deductions, and income sourcing in light of the new limits.
• Navigating the Revised Form 1099-K Rules: Compliance for Sellers, Gig Workers, and Platforms — Due to the One, Big, Beautiful Bill, reporting thresholds for Form 1099-K have reverted, greatly affecting small sellers and gig workers. This article outlines compliance duties, what’s changed, and real-world examples of how to avoid pitfalls.