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International Tax

Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations

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10 min read

Thailand's 200% E-Tax Deduction: What Qualifies and What It Saves Through 2027

Thailand's Cabinet extended two digital-tax incentives through 31 December 2027 — a 200% deduction on e-Tax Invoice, e-Receipt and e-Withholding Tax spending, worth 40,000 baht of tax on 100,000 baht spent at the 20% corporate rate, and a flat 1% withholding rate on payments routed electronically, down from 2–5%. Here is what qualifies, what to segregate in your books, and why the implementing Royal Decree still needs checking before you claim.

Mike Thrift

international-taxtax-deductionstax-compliance
8 min read

Switzerland Now Lets Small Businesses File VAT Once a Year: Should You Switch?

Since January 2025, Swiss businesses with taxable turnover up to CHF 5,005,000 and three clean filing periods can elect one annual VAT return through the SFTA ePortal instead of quarterly returns, but still pay advance installments on May 30, August 30 and November 30. Here is who qualifies, why the end-of-February election deadline matters, when quarterly filing is the better cash-flow choice, and the monthly bookkeeping habits that make annual filing safe.

Mike Thrift

vattax-compliancesmall-business
10 min read

Brazil's Dual-VAT Reform Is Quietly Pushing Small Businesses Out of Simples Nacional: A B2B Seller's Guide to the New IBS/CBS Credit Chain

Brazil's IBS/CBS dual VAT replaces five consumption taxes, and a Simples Nacional supplier now passes on a smaller input credit than a regular-regime competitor quoting the same price. A guide to the September 30 and November 1, 2026 deadlines, the 2027 end of cash-basis Simples, and what the credit chain changes in B2B pricing and bookkeeping.

Mike Thrift

vatinternational-taxtax-compliance
9 min read

New Zealand's Contractor Withholding Exemption Jumps to $75,000: A US Freelancer's Guide to NRCT

From 1 April 2027 New Zealand raises its Non-Resident Contractors Tax exemption from $15,000 to $75,000 per 12-month period and tests it per payer rather than in aggregate. Here is how the 15% withholding works today, how the US–NZ treaty stops it at the source, and why 15.3% self-employment tax still applies with no totalization agreement in place.

Mike Thrift

freelanceinternational-taxwithholding
13 min read

Brazil Just Got a 50% Tariff: What Small Importers of Coffee, Beef, and Steel Need to Know About Product Exclusions

A July 30 IEEPA order adds 40% to Brazilian goods on top of the 10% reciprocal tariff for a total 50% above MFN from August 6. Orange juice, Brazil nuts, and pig iron are excluded via Annex I, while steel and aluminum are excluded from the Brazil addition because Section 232 already applies — coffee and beef are not excluded. Here's the entry-date, FTZ, and bookkeeping checklist for small importers.

Mike Thrift

tariffsinventorycustoms
17 min read

Provisional Tax in South Africa: The Freelancer's Complete Guide to IRP6 Deadlines, Estimates, and Avoiding SARS Penalties

South African freelancers pay provisional tax in two IRP6 installments — 31 August and 28/29 February — by estimating full-year taxable income themselves; missing a deadline or estimating below 90% of actual income triggers a 10% late-payment penalty, a 20% underestimation penalty, and interest from the effective date.

Mike Thrift

taxtax-compliancefreelance
15 min read

Does DAC7 Apply to US Sellers? What Etsy, eBay, and Amazon Report to the EU Every January 31

DAC7 (Council Directive 2021/514) makes marketplaces report seller data to EU tax authorities by January 31 each year. For goods, you stay exempt only if you are under both 30 transactions and €2,000 on that platform for the calendar year — miss either prong and you are reportable, and ignoring the verification request lets the platform withhold payouts after two reminders and 60 days.

Mike Thrift

e-commerceetsyamazon
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