#international-tax
Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations
The $800 duty-free de minimis ended Aug 29, 2025 for all countries. Learn why every shipment now needs formal entry, 10-50% tariffs, and the CBP postal process starting July 24, 2026.
PP 20/2026 took effect April 22, 2026. The 0.5% final tax on turnover remains for true MSMEs but is now explicitly denied to freelancers — consultants, influencers, lawyers, architects, doctors, accountants — plus anti-fragmentation rules.
Act 872 took effect March 2026. Platforms must register gig workers for SOCSO, deduct 1.25% per task, and face RM50,000 fines. Coverage starts at first task and lasts a year even if bookings pause.
Pakistan extended the 0.25% final tax for PSEB-registered IT exporters to June 30, 2029. Learn the 1% vs 0.25% vs 0% tiers, the 80% remittance rule, and why PSEB registration is the gateway.
Peru's 18% IGV on foreign digital services took effect Dec 1, 2024 via Legislative Decree 1623. Learn when Upwork and Fiverr must withhold, how SUNAT's Supreme Decree 157-2024 works, and what Peruvian freelancers must still file.
The BIR now requires freelancers, influencers, and online sellers to register, display a Registration Seal Badge, and choose between 8% gross or graduated + percentage/VAT. RMC 97-2021 and 500 influencers probed are the backdrop.
Vietnam requires foreign platforms like Upwork to register, get a 10-digit TIN, and withhold VAT and PIT for resident freelancers. Learn the Decree 117 obligations and the withholding certificate process for 2026.
Mexico's RESICO simplified tax regime offers 1–2.5% flat rates and no annual reconciliation, but requires strict monthly digital invoicing and a MXN 3.5 million income cap.
The EU's Carbon Border Adjustment Mechanism entered its definitive phase on January 1, 2026, requiring EU importers of steel, aluminum, cement, fertilizer, hydrogen, and electricity to buy CBAM certificates priced to the roughly €60-€95 per tonne EU ETS carbon rate, with costs and paperwork increasingly passed back to small US exporters who can't supply verified emissions data.
Israeli freelancers must convert from osek patur (VAT-exempt) to osek murshe (VAT-charging) status once annual invoiced revenue crosses ₪120,000, with the conversion retroactive to the crossing date and closed-list professions like architects and lawyers required to register as osek murshe from their first shekel.
Sri Lanka now charges 18% VAT on digital services sold by non-resident providers once revenue exceeds LKR 36 million a year or LKR 9 million in a quarter, effective July 1, 2026, with quarterly filing and registration due within three months of crossing the threshold.
Poland's sole proprietors must pick between ryczałt (2–17% on revenue), skala podatkowa (12%/32% on income), and podatek liniowy (flat 19%) by February 20, 2026. This guide compares the 2026 rules — including the health contribution jump to a 100% minimum-wage assessment base — and shows which regime fits low-expense freelancers versus high-cost contractors.
