Canada's Small Business Deduction in 2026: How to Qualify for the 9% Rate
Canada's small business deduction taxes the first $500,000 of CCPC active business income at 9% federal — if you pass the control, income, and grind tests.
#international-tax
International Tax
Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations
Fiji's New Budget Cuts Your Mandatory Retirement Bill From 10% to 8% — What Employers Must Do
Fiji cut the employer FNPF rate from 10% to 8% for August 2026–July 2027; employee contributions stay at 8% and the full rate returns after.
India's GSTR-3B Hard Lock: Your Input Credit Now Moves Only as Fast as Your Slowest Vendor
Locked GSTR-3B pulls Table 4 ITC only from GSTR-2B via IMS accept actions — a late-filing vendor now delays credit you already paid for.
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.
Mozambique Raised the Small-Business Tax Ceiling to MT 4 Million: What Law 9/2025 Changed for ISPC Taxpayers
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 Doubled Its VAT Registration Threshold to N$1 Million — and Put E-Invoicing on a Slower Track
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's VAT Threshold Hasn't Moved in Nearly Three Decades: What the 2026 Reform Push Means for Your Small Business
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 Big Transport Operators Off Presumptive Tax: What Self-Assessment Now Requires From You
Zimbabwe moved large buses, haulage trucks, and boats off presumptive tax in 2026 — now they pay income tax on actual profit with quarterly instalments.
One Sale to Mauritius Can Trigger a VAT Registration: The 15% Digital Services Rule With No Minimum
Mauritius charges 15% VAT on foreign digital services since January 1, 2026 — with no turnover threshold, so a single sale triggers MRA registration.
Saudi Arabia's E-Invoicing Net Just Got Much Wider: What ZATCA's Wave 24 Threshold Drop Means for Small Businesses
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.
Branch vs. Subsidiary: Choosing the Right Structure for Overseas Expansion
US branches pass foreign losses to your return but expose the parent to liability; subsidiaries ring-fence risk but trigger CFC rules.
Your Overseas Contractors Are Losing 40% of Their Pay to Inflation. Stablecoin Fixes That — If You Book It Right
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.