#international-tax
Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations
Morocco's auto-entrepreneur caps are 200,000 DH for services and 500,000 DH for commerce; the 500,000/2,000,000 figures online belong to the CPU regime. Counting rules, the 80,000 DH per-client withholding, and what two over-cap years trigger.
Staying under 183 days in a country does not make you a non-resident anywhere. U.S. nomads still owe worldwide income tax, the 2026 Foreign Earned Income Exclusion caps at $132,900 and never covers the 15.3% self-employment tax, the tax-home test disqualifies perpetual travelers, and FBAR triggers at $10,000 aggregated across all foreign accounts.
Germany's 2026 coalition reform package raises the basic tax-free allowance to €12,564 in 2027 and €12,900 in 2028, starts the 42% band at €70,601, adds a 47% rate above €280,000, and requires a doctor's certificate from the first day of sick leave — here is what each change means for a small employer's payroll desk, plus a dated checklist for January 1, 2027.
New Zealand's Budget 2026 proposes replacing FBT day-counting and vehicle logbooks with six private-use categories rated at 100%, 35%, 20%, or 0% for benefits provided after 1 April 2027 — here is how each category works and how to prepare your fleet.
From 1 July 2026 Tanzania's presumptive income tax regime covers turnover up to TZS 200 million at a 4% rate, up from TZS 100 million at 3.5%, and newly registered individual taxpayers with turnover of TZS 4M–200M get a 12-month income tax exemption dated from their TIN. Presumptive tax beats 30% self-assessment only above a net margin of roughly 13.3%.
China's first VAT Law took effect January 1, 2026, doubling the per-transaction exemption for individuals to RMB 1,000 while keeping the RMB 100,000 monthly and RMB 300,000 quarterly thresholds — and forcing six categories of individual income to aggregate monthly instead. Here is how the thresholds work, why a supplier's VAT status can flip month to month, and what foreign-invested buyers should change in their contracts.
Since March 31, 2026, El Salvador's Decreto 531 requires temporary residents to spend only 90 calendar days a year in the country instead of roughly nine months. Here is how the three main residency routes compare, what territorial tax and the U.S. foreign earned income exclusion actually cover, and the ledger habits that keep presence days, income sourcing, and renewal files audit-ready.
Tunisia's 2026 Finance Law lets small businesses under 100,000 TND turnover pay a flat 4,000 or 5,000 TND a year — half that in rural zones — and skip tax audits for six years. The flat tax only beats the progressive schedule above roughly a 45% net margin in the lower bracket and 26% in the upper one; here is the break-even math, the eligible activities, and the four traps.
Under BIR Revenue Memorandum Circular No. 47-2026, issued May 19, 2026, Philippine micro taxpayers with gross sales of 3 million pesos or less can close their registration without a mandatory audit and receive a tax clearance within three working days, and non-filing penalties stop accruing once a complete BIR Form 1905 packet is submitted. This guide lists the exact documents, the manual and electronic filing channels, the five-step closure sequence, and the mistakes that still delay an exit.
Sweden exempts businesses with annual taxable turnover at or below SEK 120,000 from VAT registration, but since January 2025 the exemption also requires EU-wide turnover under €100,000. This guide explains the two-part test, why non-EU companies get no threshold, the SEK 90,000 intra-Community acquisitions rule, when voluntary registration pays off, and how to keep turnover evidence audit-ready.
Thailand's Cabinet extended two digital-tax incentives through 31 December 2027 — a 200% deduction on e-Tax Invoice, e-Receipt and e-Withholding Tax spending, worth 40,000 baht of tax on 100,000 baht spent at the 20% corporate rate, and a flat 1% withholding rate on payments routed electronically, down from 2–5%. Here is what qualifies, what to segregate in your books, and why the implementing Royal Decree still needs checking before you claim.
Since January 2025, Swiss businesses with taxable turnover up to CHF 5,005,000 and three clean filing periods can elect one annual VAT return through the SFTA ePortal instead of quarterly returns, but still pay advance installments on May 30, August 30 and November 30. Here is who qualifies, why the end-of-February election deadline matters, when quarterly filing is the better cash-flow choice, and the monthly bookkeeping habits that make annual filing safe.
