#international-tax
Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations
Zimbabwe moved large buses, haulage trucks, and boats off presumptive tax in 2026 — now they pay income tax on actual profit with quarterly instalments.
Mauritius charges 15% VAT on foreign digital services since January 1, 2026 — with no turnover threshold, so a single sale triggers MRA registration.
Wave 24 pulls Saudi businesses above SAR 375,000 in VAT-taxable revenue into Fatoora Phase 2 — and the June 30, 2026 deadline has passed.
US branches pass foreign losses to your return but expose the parent to liability; subsidiaries ring-fence risk but trigger CFC rules.
Paying overseas contractors in stablecoin beats 20-40% inflation losses and wire fees — but the IRS requires W-8BENs, FMV records, and gain/loss tracking.
Slovakia's parliament rejected the €85,000 VAT threshold on May 7, 2026 — the €50,000/€62,500 registration tests still apply, with five working days to file.
St. Kitts and Nevis cut VAT to 5% on December 11 and 19, 2026 — vehicles included. How retailers qualify, charge, and report.
Kazakhstan's 2026 Tax Code lifts VAT from 12% to 16%, halves the registration threshold and bars deducting payments to simplified-regime suppliers.
Moldova lifted its VAT registration threshold to MDL 1.7 million on March 1, 2026, and B2B e-Factura became mandatory October 1. What changes for small sellers.
Spain pushed Verifactu to July 1, 2027 for autónomos — but certified billing software, QR codes and hash-chained invoices are still coming. Prepare now.
Albanian freelancers pay 0% profit tax through 2029 only with a NIPT and business account — otherwise 15% on gross. The amnesty ends Dec 31, 2026.
Armenia taxes small traders 10% of gross turnover and manufacturers 7%, and since September 2026 every invoice must precede the goods — the compliance playbook.
