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Member Articles


Deadlines Approaching For First GloBE Domestic Minimum Tax Returns

Australia’s first GloBE tax returns due 30 June 2026. The Australian Parliament passed laws in December 2024 to enact Australia’s version of the OECD’s Pillar 2 Global anti-Base Erosion model rules (GloBE rules). ...

New Provisions For 2026 May Affect Your Tax Planning

The many tax-related provisions that went into effect last year after the One Big Beautiful Bill Act (OBBBA) was signed into law are affecting 2025 federal income tax returns being filed now. However, some OBBBA provisio ...

Ambitious Australia: What the R&D Review Might Mean for Corporate Taxpayers and the R&D Tax Incentive

The Australian Government’s Ambitious Australia – Strategic Examination of Research and Development report, was released on 17 March 2026 and sets out a long‑term reform roadmap for Australia’s innovation system. ...

No Federal Tax on Overtime Pay in the United States

The recently enacted One Big Beautiful Bill Act introduces a major change to the federal tax code, delivering welcome news for both employees and employers for tax years 2025 through 2028, as qualified overtime pay will ...

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