Към основното съдържание

#international-tax

International Tax

Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations

169 публикацииВижте всички етикетиОбратно към всички публикации
8 минути четене

New Zealand's GST Is Turning 40 — And Inland Revenue Just Proposed the Biggest Cleanup in Years

Inland Revenue's May 2026 "Current GST Issues" paper poses 56 questions across eight reform areas for New Zealand's 40-year-old GST Act — excluding zero-rated exports from the $60,000 registration threshold, reclassifying student accommodation as commercial dwellings, zero-rating residential solar exports, and a 5% materiality test for error correction. Here's what small businesses, freelancers, and landlords should track before draft legislation lands.

Mike Thrift

taxtax-compliancesales-tax
8 минути четене

Freelancing in Switzerland: How Cantonal Taxes, AHV, and the CHF 100,000 VAT Line Actually Work

A Swiss freelancer's tax bill stacks federal (up to 11.5%), cantonal, and communal layers — roughly CHF 15,000–18,000 on CHF 100,000 of profit in Zug versus about CHF 28,000 in Geneva. This guide covers AHV self-employed status (three criteria, ~10% of net profit, CHF 2,300 registration threshold), the CHF 100,000 VAT and Commercial Register line, 8.1% standard VAT, Pillar 3a deductions up to CHF 36,288, and when a GmbH beats a sole proprietorship.

Mike Thrift

freelanceself-employmenttax
7 минути четене

Colorado HB26-1289: Worldwide Combined Reporting Becomes the C Corp Default in 2027

Starting with tax years beginning January 1, 2027, Colorado's HB26-1289 makes worldwide combined reporting the default for unitary C corporation groups — foreign subsidiaries included. The water's-edge election that avoids it binds for ten consecutive years, and a tax-haven blacklist (Hong Kong, Ireland, the Netherlands, Singapore) pulls listed entities back in regardless. Here's who is affected and what records you need.

Mike Thrift

taxtax-compliancetax-planning
7 минути четене

Malta's New VAT-Inclusive Pricing Rule: What Freelancers and Small Businesses Need to Know

Malta's 2026 Budget Implementation Act makes displayed prices presumed VAT-inclusive by law, with only two carve-outs. The domestic small-enterprise exemption holds at €35,000 turnover, new Articles 11A/11B open a €100,000 EU-wide cross-border SME scheme with quarterly declarations, and mandatory e-invoicing is coming as Malta targets its 24.2% VAT gap.

Mike Thrift

taxtax-compliancesmall-business
8 минути четене

The Netherlands Is Cutting the Zelfstandigenaftrek Again: What ZZP Freelancers Should Budget for in 2026 and 2027

The Dutch zelfstandigenaftrek drops from €2,470 in 2025 to €1,200 in 2026 and €900 in 2027 — an 88% reduction since 2020's €7,280. For a ZZP freelancer with €50,000 profit, the 2026 cut alone adds roughly €400–€480 in tax, compounded by the MKB-winstvrijstelling falling to 12.70%. Here's the full phase-down schedule and five concrete budgeting steps.

Mike Thrift

taxtax-deductionstax-planning
9 минути четене

Autónomo Taxes in Spain: Cuotas by Real Income, IRPF Withholding, and the €80 Flat Rate Explained for 2026

Spain's autónomo cuota is income-based across 15 tiers (roughly €205 to €1,606/month at a 31.5% rate), reconciled after your annual tax return via regularización. New freelancers can pay a flat €80/month for 12 months and withhold IRPF at a reduced 7% instead of 15% — but choosing 15% once forfeits the reduced rate. Here's how the 2026 rules fit together.

Mike Thrift

taxself-employmentfreelance
7 минути четене

Canada Killed the Underused Housing Tax. If You Own Property There, Your Paperwork Isn't Done Yet.

Canada repealed the federal Underused Housing Tax for 2025 onward on March 26, 2026, but the repeal is not retroactive — US owners of Canadian property still owe UHT returns, penalties, and interest for 2022–2024, and BC's Speculation and Vacancy Tax, Vancouver's Empty Homes Tax, and Toronto's Vacant Home Tax remain in force.

Mike Thrift

taxtax-complianceinternational-tax
Започни безплатно→Документация