#international-tax
Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations
The Marshall Islands exempts the first $8,320 of annual wages from withholding tax in 2026 — top rate 12%, plus 8% MISSA and 3.5% Health Fund employer matches.
Romania's RO e-Factura deadline is now five working days, and non-resident VAT-registered sellers are explicitly in scope — with 15% penalties on both sides.
PPP pricing bands, local-currency checkout, and regional rails like Pix and UPI can lift emerging-market conversion 30 percent without discounting US plans.
UAE Small Business Relief ends for tax periods after December 31, 2026 — elect it on your final return, but skip it in a loss year to keep the carryforward.
Hungary's KATA flat tax is set to return for freelancers who invoice businesses. Expect per-client concentration caps, so track revenue per payer now.
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.
Zambia's 2026 Budget lifts the turnover-tax exempt floor to K30,000 a year, brings small miners under the K5 million ceiling and cuts the late penalty to 0.5%.
Colombia's one-time 2026 wealth tax hits companies with March 1 net equity of COP 10.47B+: 0.5% generally, 1.6% for finance and extractives.
Iceland requires every self-employed person to impute a minimum salary — 795,000 kr a month for a solo media freelancer, 1,199,000 kr for a solo specialist in 2026, up about 7.7% — plus 6.35% social security tax and 15.5% pension contributions on top.
Morocco's auto-entrepreneur caps are 200,000 DH for services and 500,000 DH for commerce; the 500,000/2,000,000 figures online belong to the CPU regime. Counting rules, the 80,000 DH per-client withholding, and what two over-cap years trigger.
Staying under 183 days in a country does not make you a non-resident anywhere. U.S. nomads still owe worldwide income tax, the 2026 Foreign Earned Income Exclusion caps at $132,900 and never covers the 15.3% self-employment tax, the tax-home test disqualifies perpetual travelers, and FBAR triggers at $10,000 aggregated across all foreign accounts.
Germany's 2026 coalition reform package raises the basic tax-free allowance to €12,564 in 2027 and €12,900 in 2028, starts the 42% band at €70,601, adds a 47% rate above €280,000, and requires a doctor's certificate from the first day of sick leave — here is what each change means for a small employer's payroll desk, plus a dated checklist for January 1, 2027.
