The IRS Quietly Ended Penalty-Free Late FBARs: A Late Filer's Guide
The IRS pulled its Delinquent FBAR Submission Procedures on July 1, 2026. Late FBARs still aren't auto-penalized — reasonable cause is now your shield.
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International Tax
Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations
Lithuania's 2026 Tax Reform: What the 7% Small Business Rate and the End of 9% VAT Mean for You
Lithuania's small-business tax rose to 7% in 2026 and the 9% VAT rate is gone — recompute advance payments and fix invoice templates before year-end.
Slovenia's 2026 Normiranci Overhaul: What Freelancers and Sole Proprietors Need to Know
Slovenia's 2026 reforms lift normiranci ceilings to €150,000/€70,000 with new progressive tiers — what freelancers owe and the year-end moves to make.
Leaving the US? You May Need an IRS Sailing Permit Before You Board
Most non-citizens leaving the US need an IRS sailing permit: file Form 2063 or 1040-C in person 2 weeks to 30 days before you depart.
Selling U.S. Property as a Foreign Owner? How to Shrink the 15% FIRPTA Withholding and Get the Excess Back
Buyers must withhold 15% of your gross U.S. sale price under FIRPTA. File IRS Form 8288-B before closing to cut it, or claim the excess on Form 1040-NR.
Paying Nonresident Aliens: The Withholding and Reporting Rules That Apply When You Hire Across Borders
Paying a foreign contractor for U.S.-performed work means 30% IRS withholding unless a treaty applies; fully remote work needs only a W-8BEN on file.
Paid VAT on a European Business Trip? How US Companies Can Reclaim It Under the 13th Directive
US companies can reclaim EU VAT on hotels, conferences, and trade shows under the 13th Directive — if reciprocity holds and you beat the June 30 deadline.
Luxembourg's 2026 Tax Package: The 20% Start-Up Credit, Higher Pension Bills, and the VAT Bar You Operate Under
Luxembourg's 2026 package adds a 20% start-up investor credit, lifts pension contributions to 8.5% each, and keeps the €50,000 VAT SME exemption.
Maldives' Tourism Tax Just Hit 17%: A Bookkeeping Wake-Up Call for Guesthouses and Small Tour Operators
Maldives TGST rose to 17% on 1 July 2025 and reaches foreign sellers on 1 Oct 2026 — how guesthouses keep TGST, Green Tax and MIRA 206 returns right.
Nigeria E-Invoicing for Medium Taxpayers: A Guide to the NRS Merchant-Buyer System
Nigerian firms with ₦1–5 billion turnover must clear B2B invoices on the NRS MBS platform since July 1, 2026; enforcement and penalties begin in Q1 2027.
Seychelles' Tax Amnesty: How Freelancers and Side-Hustlers Can Come Clean Without Penalties
Seychelles' 2026 Voluntary Disclosure Programme waives penalties and prosecution for unpaid tax, but not interest — and eligibility ends once SRC audits you.
Tunisia's Auto-Entrepreneur Regime Passes 10,000 Members: A Flat-Tax Playbook for Freelancers
Tunisia's auto-entrepreneur regime taxes freelancers 0.5% of turnover up to 75,000 TND, with no VAT and CNSS cover for about 20 TND a month.