#international-tax
International Tax
Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations
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.
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.
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.
The New 1% Remittance Transfer Tax: What Small Businesses Paying Overseas Contractors Need to Know in 2026
Since January 1, 2026, cash-funded remittance transfers sent abroad are subject to a 1% federal excise tax collected by providers and reported on Form 720. This guide explains what triggers the tax, which bank-funded transfers are exempt, and how small businesses should record the tax, fees, and contractor payments.
The End of the $800 De Minimis Exemption: How Small Importers Must Handle Duties on Every Low-Value Shipment After August 29, 2025
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.
Indonesia Just Kicked Freelancers Out of Its 0.5% UMKM Tax Scheme: What PP 20/2026 Means for Consultants, Creators, and Independent Professionals
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.
Malaysia's Gig Workers Act Is Now in Force: What Mandatory SOCSO at 1.25% Per Job Means for Platforms, Drivers, and Delivery Riders in 2026
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 Just Extended Its 0.25% Tax Rate for IT Freelancers to 2029: What Section 65F and the PSEB Registration Requirement Actually Mean for Exporters
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% VAT on Foreign Platforms, Explained: What Upwork, Fiverr, and Other Marketplaces Now Withhold and What Freelancers Must Still File
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 Philippines' BIR Is Now Watching Freelancer and Influencer Income: Registration, 8% Tax, and the Seal You Must Display in 2026
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's New Withholding Framework for Freelancers on Foreign Platforms: What Decree 117 and the 10-Digit TIN Mean in 2026
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 Regime: Simplified Taxes, Mandatory Monthly Compliance
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.