
Montenegro's 2026 VAT Overhaul: How to Reclaim the Tax on Invoices You Never Got Paid
Montenegro's 2026 VAT amendments let you reclaim output VAT on uncollectible invoices — but only with a court decision, and only if you sued first.

Montenegro's 2026 VAT amendments let you reclaim output VAT on uncollectible invoices — but only with a court decision, and only if you sued first.

The new US senior deduction gives filers 65+ up to $6,000 through 2028, shrinking 6 cents per dollar of MAGI over $75,000 single or $150,000 joint.

A gift of $250 or more needs a contemporaneous written acknowledgment before the donor files — five IRS-required elements, or the deduction fails.

North Carolina's corporate rate hits 0% in 2030, but S corporations never paid it — and the state imposes no built-in gains tax. Here's what actually changes.

Powder runs $0.25 per square foot at 50% transfer efficiency — quote from that floor, allocate oven energy per cure, and reserve 2–5% of revenue for redos.

IRS referral rewards are taxable income with no purchase required; for 2026 you must file Form 1099-MISC once one customer tops $2,000.

Rippling's Business Banking pairs same-day payroll with 2.25% APY checking — judge the custody, lock-in, and fine print before switching.

A 1% AUM fee costs roughly 24% of a 30-year balance versus 7% at 0.25% — pick a robo, hybrid, or human fiduciary by your business stage, not by price alone.

Section 721 defers tax on the ~20% sellers roll into a PE buyout — but junior securities, leverage, and weak minority rights can erase the second bite.

Stores with self-checkout post shrinkage 33% higher than stores without it, per the 2026 ECR study — book shrink in its own account to price the trade honestly.

SITCA trades POS-verified tip reporting and an annual report for protection from employer FICA liability on unreported tips under Section 3121(q).

Zero-proof spirits cost as much as full-proof at wholesale with no well tier — price by value, cost every build, and bank January's surplus.