
Japan's Tax-Free Shopping Flip: What Retailers Must Do Before the November 2026 Refund Shift
From November 1, 2026, Japan's tourist shops must charge full tax-inclusive prices and refund the consumption tax only after Customs confirms export.
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Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations

From November 1, 2026, Japan's tourist shops must charge full tax-inclusive prices and refund the consumption tax only after Customs confirms export.

Mozambique's Law 9/2025 raised the ISPC ceiling to MT 4M with 3-5% progressive rates, quarterly filing, and mandatory invoicing from January 1, 2026.

Namibia raised mandatory VAT registration to N$1M turnover and shelved the April 2026 e-invoicing date for a multi-year rollout with no fixed launch.

Nepal registers goods sellers at Rs 5M, services at Rs 3M — lines drawn decades ago. How to comply now, and what a unified Rs 7M threshold would change.

Zimbabwe moved large buses, haulage trucks, and boats off presumptive tax in 2026 — now they pay income tax on actual profit with quarterly instalments.

Mauritius charges 15% VAT on foreign digital services since January 1, 2026 — with no turnover threshold, so a single sale triggers MRA registration.

Wave 24 pulls Saudi businesses above SAR 375,000 in VAT-taxable revenue into Fatoora Phase 2 — and the June 30, 2026 deadline has passed.

US branches pass foreign losses to your return but expose the parent to liability; subsidiaries ring-fence risk but trigger CFC rules.

Paying overseas contractors in stablecoin beats 20-40% inflation losses and wire fees — but the IRS requires W-8BENs, FMV records, and gain/loss tracking.

Slovakia's parliament rejected the €85,000 VAT threshold on May 7, 2026 — the €50,000/€62,500 registration tests still apply, with five working days to file.

St. Kitts and Nevis cut VAT to 5% on December 11 and 19, 2026 — vehicles included. How retailers qualify, charge, and report.

Kazakhstan's 2026 Tax Code lifts VAT from 12% to 16%, halves the registration threshold and bars deducting payments to simplified-regime suppliers.