Research and insights

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

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• Maximizing the One, Big, Beautiful Bill Changes: Smart Tax Planning Strategies for 2026 — The One, Big, Beautiful Bill (OBBB) brings major inflation adjustments and reform for tax year 2026—raising standard deductions, child credits, and more. In this article, we’ll explore how individuals and families can **structure income, deductions, and timing** to allege maximum benefit under these changes.
• Digital Nomad Taxes: Reporting Income in a Post-OBBBA World — With new rules under OBBBA and changing thresholds, digital nomads must navigate residency, foreign income, and deduction reporting more carefully.
• IRS Inflation Adjustments for 2026: What Taxpayers Need to Know — The IRS has released inflation-indexed tax changes for 2026 — this article breaks down who’s affected and how to adjust.
• Maximizing Deductions with the New Qualified Tips Deduction Rule — New regulations under the “One, Big, Beautiful Bill” introduce a deduction for qualified tips—this article shows how service workers can leverage them.
• Entity Setup & Structure: Qualifying Opportunity Zones in Rural Areas Under New OBBB Rules — Investment in rural Opportunity Zones just got easier—learn how the OBBB lowers barriers and what businesses & investors need to know to qualify.
• Compliance Essentials in 2025: Navigating Penalty Relief & Reporting Requirements Under OBBB — New relief provisions under the One, Big, Beautiful Bill give taxpayers and payors breathing room—but only if you understand the rules and how to act now.
• Mastering 2026 Inflation Adjustments: How the One, Big, Beautiful Bill Reshapes Key Tax Thresholds — Understanding the newly announced 2026 inflation adjustments is essential for effective tax planning—learn what’s changing and how to capitalize.
• Entity Setup Considerations: Structuring for Global Minimum Tax (Pillar Two) In Australia — Multinational entities must navigate Australia’s implementation of Pillar Two rules and domestic minimum tax starting fiscal years in 2024–25; here's how to choose entity structures and prepare for reporting obligations.
• Compliance Imperatives: What Australian Businesses Must Do as ATO Strengthens Penalties — Australia’s tax landscape is tightening compliance-wise, with new law updates on shortfall interest, penalties, and disallowed deductions. Here’s what businesses must do to avoid costly mistakes.
• Strategic Tax Planning for High Super Balances Under Australia’s Division 296 Rules — With new rules starting 1 July 2025, Division 296 will target earnings on super balances over A$3 million – here’s how high-net-worth individuals can prepare and minimise added tax burdens.
• Freelancers, Digital Nomads, and the Foreign Earned Income Exclusion in 2026 — With the OBBB raising the foreign earned income exclusion for tax year 2026, digital nomads can now exclude up to $132,900—here’s how to apply it and avoid common pitfalls.
• Reporting Car Loan Interest Under OBBB: What Lenders and Businesses Need to Know in 2025 — New reporting requirements for car loan interest under section 6050AA take effect in 2025—here’s practical guidance for lenders and businesses on compliance steps and transitional relief.
• How the One, Big, Beautiful Bill Transformed Annual Inflation Adjustments for Tax Year 2026 — The OBBB introduced sweeping inflation updates affecting standard deductions, AMT exemptions, estate tax limits, and more—understanding these shifts can optimize your tax planning this year.
• Digital Nomad Guide: Foreign Earned Income Exclusion Increase & 1099-K Thresholds — Critical rule changes for remote workers abroad: how higher foreign income exclusions and shifting 1099-K thresholds affect overseas income and digital services.
• Navigating Compliance: New Reporting for Car Loan Interest Under the OBBB — Learn what lenders and businesses must do in 2025 and beyond under section 6050AA to report car loan interest and avoid penalties, plus what individuals should expect.
• Optimizing Tax Inflation Adjustments Under the One, Big, Beautiful Bill for 2026 — How savvy taxpayers can harness new deductions, exemptions, and credit thresholds announced for tax year 2026 to reduce liabilities under the One, Big, Beautiful Bill.
• Digital Nomad Realities: Australian Tax Exposure When Working from Abroad — Remote workers and nomads need clarity on Australia’s residency tests, employer withholding obligations, and how global tax treaties and the new Pillar Two regime might affect their income reporting requirements.
• Compliance Strategies for Small Business After ATO’s 2025 Law Changes — Recent Australian tax law changes affecting BAS refund retention, deductions for ATO interest, and penalty rules mean small businesses must adapt their bookkeeping, cash flow planning, and compliance systems immediately.
• How Australia’s Pillar Two Regime Reshapes Entity Tax Planning for Multinationals — Multinational entities operating in Australia need to understand recent changes to the global minimum tax rules under Pillar Two, effective from fiscal years starting January 2024 and 2025, and how to adjust tax planning accordingly.
• Transitional Relief for Car Loan Interest Reporting: What Businesses Need to Know — Businesses that finance vehicle purchases must comply with new reporting under OBBB—but IRS Notice 2025-57 provides special relief for 2025. Here’s how lenders and interest recipients can stay compliant without penalties.