Research and insights

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

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• Case Study: How a Digital Nomad Can Maintain Canadian Tax Residency Amidst Evolving Reporting Rules — For digital nomads based in Canada or traveling internationally, recent changes—including CRS amendments and automatic benefit filings—mean new risks and opportunities in determining tax residency.
• Maximizing Opportunities from Canada’s 2026 Tax Environment: A Planning Guide for Businesses — Canada’s 2026 tax changes—from lower individual rates to enhanced investment incentives—present opportunities. This planning guide helps businesses position themselves to benefit.
• How to Navigate Canada’s New Common Reporting Standard Rules (2027) as an International Financial Institution — With amendments to Part XIX of the Income Tax Act coming into force January 1, 2027, financial institutions and entities must revamp reporting, due diligence, and entity classifications under the Common Reporting Standard.
• Entity Setup & Payroll Reform: Preparing for Mandatory Real-Time Reporting of Benefits in Kind — From April 2027, most UK employers must report employee benefits in kind and associated taxes via payroll in real time—planning ahead is essential.
• Compliance Focus: Mandatory Tax Adviser Registration & HMRC’s New Sanctions Regime — As of August 2026, UK tax advisers face mandatory registration requirements and new sanctions for non-compliance, reshaping the advisory market.
• Digital Nomad Guide: Navigating the UK Statutory Residence Test for Remote Workers — If you divide your time between the UK and abroad, understanding the Statutory Residence Test (SRT) is essential to determine your UK tax liability.
• Employer Credit for Paid Family and Medical Leave: New Guidance under the One, Big, Beautiful Bill — New IRS guidance clarifies how employers can claim the expanded paid family and medical leave credit under § 45S—this article breaks down eligibility, calculation, and documentation.
• New IRS Procedures for Retirement Plans: Cycle 4 Opinion Letters & Adoption Deadlines — Employers managing defined contribution or defined benefit plans face new IRS deadlines and requirements under the remedial amendment Cycle 4—in this article, clarity on what’s changing and when to act.
• Leveraging the “No Tax on Tips” Deduction: A Guide for Gig Economy Workers — With the Working Families Tax Cuts giving new opportunities for critical deductions, gig workers can now permanently benefit from the “no tax on tips” rule—here’s what it takes to qualify and how to optimize your deductions.
• Entity Setup: Choosing the Right Structure for SMEs in Australia — Selecting between sole trader, partnership, company, or trust has lasting tax, liability, and compliance effects—especially under recent SG and PAYG developments.
• Digital Nomads & Australian Tax Residency: Know Your Obligations — For remote workers and digital nomads, subtle facts like visa type, travel pattern, and asset location can mean the difference between being an Australian tax resident or not under TR 2023/1.
• Navigating Payday Super: What Australian Employers Must Do from 1 July 2026 — From 1 July 2026, payday super shakes up employer obligations—super contributions shift from quarterly payments to pay-day payments, including qualifying earnings and stricter deadlines.
• Extended Timelines for Home Buyers’ Plan & Labour Mobility Deduction Boosts — The government is expanding grace periods for RRSP repayment and increasing deductions for mobile workers—here’s what this means for you and when it takes effect.
• Recent Legislative Changes Canadian Businesses Should Know in 2026 — Key corporate tax changes passed in 2026 that affect businesses—credits, filing requirements, and reliefs you can’t afford to miss.
• Maximizing Canadian TFSA and RRSP: 2026 Limits and Smart Contribution Strategies — Learn how the 2026 contribution limits for TFSA and RRSP affect your savings strategy and how you can maximize benefits through timing, planning, and avoiding common pitfalls.
• Case Study: How VAT Capital Goods Scheme Changes Affect a Mid-Size Property Developer — Recent VAT reforms remove computers from scheme and raise land/building thresholds — this real-world scenario shows how developers can adjust.
• Setting Up a Limited Company vs Sole Trader in the UK: Entity Setup for New Entrepreneurs — Choosing the right business structure matters for taxes, liability and growth; here's how limited companies and sole traders compare in 2026.
• Navigating Making Tax Digital: What Sole Traders and Landlords Must Do in 2026-27 — With mandatory quarterly digital updates now required, sole traders and landlords with income over £50,000 face new reporting duties – here's what you need to know and act on.
• Choosing the Best Entity Structure for US-Based Online Entrepreneurs — US digital entrepreneurs face unique risks—entity selection impacts liability, taxes, and international expansion. This article compares LLCs, S Corps, and C Corps to help you decide.
• New IRS Penalty Relief: How Automatic Exemption from Penalty Changes Compliance — Starting summer 2026, taxpayers with clean histories get penalty relief automatically—no need to apply. Here’s who qualifies and what risks to watch out for.