Author: Victor Serrão, CPA Pitmen Auditores Independentes / Tax Partner E: [email protected]

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

Transfer Pricing Essentials: Navigating Risks and Compliance for Your Multinational Business

The Critical Importance of Transfer Pricing in Today’s Global Economy: Beyond Compliance to Strategic Advantage

For any company operating across international borders, managing transfer pricing has transcended its role as a mere niche financial task. It stands as a fundamental pillar of international tax compliance and, more importantly, a powerful lever for strategic business planning in today’s interconnected world. The pricing of goods, services, intellectual property, or loans exchanged between related entities within your group (such as parent-subsidiary or inter-subsidiary transactions) is under unprecedented scrutiny from tax authorities globally.… Read More

Author: Marcin Kaczanowicz Doradca Podatkowy / Tax Advisor INDEPENDENT TAX ADVISERS Doradztwo Podatkowe Sp. z o.o. E: [email protected]

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

Poland introduces a new mandatory e-invoicing system in 2026

Poland is going to introduce a new, mandatory e-invoicing system (called: KSeF). Application will be obligatory for most VAT taxpayers in 2026. The purpose of KSeF is digitalization of invoicing and improvement of accounting processes. Thanks to KSeF, the tax authorities will be able to fight VAT frauds more effectively as they will verify taxpayers’ VAT settlements on an ongoing basis. KSeF is also designed to prevent errors in invoicing.

It is worth noting that KSeF system being introduced in Poland is, in terms of its technical aspects and mode of operation, an original solution developed by Polish tax authorities.… Read More

Author:

Dr. Phan Hoai Nam W&A Consulting, Legal – Tax – Finance / CEO & Managing Partner E: [email protected]

Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]

Vietnam Enters the Global Minimum Tax Era Decree 236-2025-ND-CP

Context and significance

On 29 August 2025, the Government of Vietnam issued Decree 236/2025/ND-CP to implement Resolution 107/2023/QH15 on the Global Minimum Tax (GMT) regime. This is not merely a technical regulation but a strategic step aligning Vietnam with over 140 jurisdictions in the global effort to counter base erosion and profit shifting. The introduction of a 15% minimum effective tax rate will significantly reshape how multinational enterprise (MNE) groups plan and operate their tax strategies, while also creating pressure for Vietnam to pivot its foreign direct investment (FDI) policy away from tax incentives towards more substantive factors such as infrastructure, workforce quality, and investment climate stability.… Read More

Authors: Tunde Adaramaja Managing Consultant/CEO E: [email protected]

James Oni Director, Taxation & Regulatory Advisory E: [email protected]

Edited by: Integra International Grant Gilmour, CPA (Canada, BC) CPA (USA, Arizona) Integra Tax World Newsletter Editor E: [email protected]

Navigating the Impact of Nigeria’s Tax Reform Acts 2025 on Foreign Investors Introduction

The enactment of the Nigeria Tax Reform Acts 2025 (“NTA” or “The Acts”) represents a landmark shift in the country’s fiscal and regulatory landscape. It is designed to modernize the tax system, improve revenue generation, and enhance alignment with international tax principles, these reforms introduce far-reaching provisions that directly affect foreign investors, multinational enterprises, and non-resident individuals operating in or engaging with Nigeria’s economy.

The 2025 reforms seek to address some gaps that were embedded in the previous laws through clearer definitions, broader tax base, and stricter compliance rules- particularly for non-resident entities deriving income from Nigeria.… Read More

Author: Christopher Klug BA, JD, LLM Basswood Counsel PLLC (formerly Klug Counsel PLLC) E: [email protected]

Edited by: Integra International Grant Gilmour, CPA (Canada, BC) CPA (USA, Arizona) Integra Tax World Newsletter Editor E: [email protected]

Planning for the New U.S. Tariffs in the U.S. and Worldwide

A significant part of President Trump’s policy is to use tariffs to increase production in the United States.  The tariffs are certainly controversial with United States trading partners and most country specific tariff rates are still being negotiated.  Recently, the United States and Japan agreed to a tariff rate of 15% and the United States and the European Union agreed to a general framework to also have a tariff rate of 15%.  The United States is the largest consumption country in the world, so the enactment of wide sweeping tariffs has a ripple affect across the world.… Read More

Author: Eugenia Campbell Partner bright grahame murray, Chartered Accountants E: [email protected]

Edited by: Integra International Grant Gilmour, CPA (Canada, BC) CPA (USA, Arizona) Integra Tax World Newsletter Editor E: [email protected]

Reform of the UK Non-Dom tax regime. What has changed?

From 6 April 2025 the UK non-dom regime was abolished and replaced by a 4-year foreign income and gains (FIG) regime, which is tax residence based. The concept of long-term tax resident (“LTR”) was introduced, and domicile was removed for tax purposes, although it remains relevant for pre-April 2025 tax considerations.

Taxpayers who do not qualify for the FIG regime will be taxed on their worldwide income and gains as they arise.

The new foreign income and gains (FIG) regime

The FIG regime will apply to taxpayers who become UK tax resident after a period of 10 consecutive years of non-UK residence.… Read More

Author: Paul Correa Managing Director Fiduciary Wealth Management Limited E: [email protected]

Edited by: Integra International Grant Gilmour, CPA (Canada, BC) CPA (USA, Arizona) Integra Tax World Newsletter Editor E: [email protected]

 

Unlock Exceptional Tax Advantages and an Enviable Lifestyle by Moving to Gibraltar

Moving to Gibraltar is becoming increasingly attractive for foreign nationals seeking significant tax advantages and an enhanced quality of life. Commonly referred to as “The Rock of Gibraltar,” this British Overseas Territory provides considerable tax benefits, making it particularly appealing to expats pursuing Gibraltar Residency. This article explores why Gibraltar should be considered a leading destination for achieving financial freedom and lifestyle excellence.

Gibraltar: A Premier Destination with Outstanding Tax Benefits

Gibraltar boasts an exceptionally favourable territorial tax system, taxing only income generated or accrued within Gibraltar itself.… Read More

Author: Integra International Grant Gilmour, CPA (Canada, BC) CPA (USA, Arizona) Integra Tax World Newsletter Editor E: [email protected]

 

Tariffs? What are they and how do they work? A glossary for accountants and their clients.

Tariffs are defined by the World Trade Organization as customs duties on imports. The roll of accountants and tax and legal advisors is to help clients understand and either mitigate the impact of taxes or recognize opportunities in taxation for savings. Tariffs and duties are a form of taxation. But until recently they were stable and predictable and often were not considered as planning opportunities by taxation professionals. This glossary is designed to build your familiarity with the concepts and language of tariffs.

Tariffs – are charged by the customs and border security branches of governments of countries when products reach their borders and are processed and released into commerce in that country.… Read More

Author: Manami Yahata Senior Tax Associate Actus Tax Corporation E: [email protected]

with contributions from: Tetsunori (Ted) Chiba, LLM, MST International Tax Partner Actus Tax Corporation E: [email protected]

Edited by: Integra International Grant Gilmour, CPA (Canada, BC) CPA (USA, Arizona) Integra Tax World Newsletter Editor E: [email protected]

 

Understanding Japan’s Anti-Avoidance Rules and Tax Regulations

Japan has developed a robust system to prevent tax avoidance, particularly through the use of foreign subsidiaries or corporate structures that minimize tax liabilities. While Japan does not have a General Anti-Avoidance Rule (GAAR) like some other countries, it addresses tax avoidance using targeted, specific anti-avoidance rules. These rules focus on certain transactions or structures that appear to be primarily designed to reduce tax obligations, without substantial economic justification.… Read More

Author: George Giannopoulos Partner E: [email protected]

Edited by: Integra International Grant Gilmour, CPA (Canada, BC) CPA (USA, Arizona) Integra Tax World Newsletter Editor E: [email protected]

 

Lower Tax Using Alternative Taxation for New Residents in Greece

In recent years, Greece has seen a growing international community, which includes retirees, professionals, students, and digital nomads. Foreign nationals living in Greece represent an expanding group of people who choose the country for various reasons.

Climate: Mediterranean weather with mild winters and warm summers, ideal for outdoor activities. Relatively Low Cost of Living: Although living costs have risen recently, life in Greece is often less expensive than in other Western European countries and elsewhere. Natural Beauty: Islands like Santorini, Crete, and Rhodes, as well as mountainous regions and coastal towns, are major attractions.… Read More