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#multi-currency

Мултивалютност

Многовалутно счетоводство, курсови разлики, преоценка в края на периода и функционална валута

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9 минути четене

Serbia's Paušal Flat-Rate Tax in 2026: The 6 Million RSD Ceiling, the 10% Cap, and What Freelancers Should Track

Serbia's paušal flat-rate regime charges roughly 170,000 freelancers a fixed monthly tax — RSD 30,000–60,000 for most Belgrade IT contractors in 2026 — but crossing the 6,000,000 RSD annual turnover ceiling triggers full-profit taxation with no grace period. Here's how the 2026 decisions, the 10% year-over-year cap extended through 2027, and a simple multi-currency ledger fit together.

Mike Thrift

freelanceself-employmenttax-compliance
7 минути четене

Nuvei's $2.75 Billion Payoneer Acquisition: What It Means for Freelancers and Cross-Border Sellers

Nuvei is acquiring Payoneer for $7.40 per share in a $2.75 billion all-cash deal announced June 15, 2026, expected to close mid-2027. Here's what the merger means for freelancers and marketplace sellers who rely on Payoneer — and why fees, FX spreads, and platform integrations are worth watching over the next year.

Mike Thrift

fintechpaymentsmergers-and-acquisitions
8 минути четене

Dynamic Currency Conversion: The Hidden 3-7% Checkout Fee and How to Account for It

Dynamic currency conversion (DCC) marks up foreign-card payments 3-7% above the interbank rate — sometimes 12-18% — and splits the revenue among DCC providers, acquirers, and merchants. Here is who profits, the Visa/Mastercard disclosure rules merchants must follow, and how to book DCC rebates and settlement variances separately from sales revenue.

Mike Thrift

paymentse-commercemulti-currency
15 минути четене

Form 5471 in 2026: How the OBBBA Rewrites CFC Reporting, NCTI Replaces GILTI, and What Every 10% U.S. Shareholder Needs to File This Year

A 2026 walkthrough of Form 5471 after the One Big Beautiful Bill Act — QBAI is repealed, GILTI becomes NCTI, the Section 250 deduction drops to 40%, the FTC haircut tightens to 10%, and the pro rata share rule moves to daily ownership. Covers all five filer categories, Schedules J/M/P/Q, Form 8992 and 1118 coordination, Section 989 currency translation, and $10,000-per-CFC penalties.

Mike Thrift

taxinternational-taxforeign-corporations
12 минути четене

Wine and Spirits Importer Bookkeeping: TTB Bonded Inventory, CBMA Refunds, Currency Hedging, and Depletion KPIs

How wine and spirits importers and beverage distributors build defensible books—segregating bonded vs. tax-paid inventory, accruing CBMA excise tax refunds under ASC 450, remeasuring foreign-currency payables under ASC 830, reconciling TTB Form 5000.24 to the general ledger, and tracking the cases-per-rep, depletion rate, and gross-profit-per-case KPIs the industry actually lives by.

Mike Thrift

bookkeepinginventorymulti-currency
12 минути четене

Section 988 Foreign Currency Transactions: A Tax Guide for Importers, Exporters, and Remote Workers

Section 988 of the Internal Revenue Code makes foreign-exchange gains and losses ordinary, not capital. Importers, exporters, and remote workers paid in euros or pounds get full ordinary-loss deductions with no $3,000 cap, a same-day election to convert forward-contract gains to capital, and a $200 per-transaction de minimis exception for personal travel currency.

Mike Thrift

taxmulti-currencyinternational-tax
13 минути четене

Form 8858 for Foreign Disregarded Entities and Foreign Branches: A Practical Filing Guide for Expat Founders, Multinationals, and U.S. LLC Owners Abroad

Form 8858 reports foreign disregarded entities and foreign branches on a U.S. return, and missing one carries a $10,000 penalty per entity per year that can snowball to $50,000 after IRS notice. This guide covers who must file, Schedules C through M, Section 987 currency calculations, the Schedule K-2/K-3 box 11 connection for Category 6 filers, and the four paths back into compliance.

Mike Thrift

tax-complianceinternational-taxexpatriate
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