North America

Introduction In how many U.S. states does your business have a sales tax collection obligation today — and how many of those states have you actually registered in? That is the single question that defines U.S. sales tax compliance for every business — foreign or domestic, large or small, with U.S. customers or without. The […]

The Bahamas has signed the CARF agreement and plans first exchanges by 30 September 2028, but no Bahamian CARF law is in force yet.

The Bahamas expects amended-CRS exchanges by 30 September 2028 but has not legislated them; Act No. 7 of 2026 adds registration, nil returns and penalties.

Canada’s CARF is proposed from 2027 in Bill C-31, not yet law: who would report, the self-certification and TIN duties, the May 2 filing date and records.

Canada’s amended CRS is proposed for 2027 in Bill C-31, now at report stage: what Part XIX requires now, what the bill would add and the penalties that apply.

Canada Tax ID Validation: Ensuring Compliance and Opportunity Canada is more than a resource-rich economy. As a G7 nation with a $2.4 trillion GDP in 2024, it offers international businesses a stable and transparent environment for expansion. With $57 billion in exports flowing mainly to the United States, the United Kingdom, China, Japan, and Germany, […]

If you run a business in California, understanding sales tax exemptions isn’t just helpful, it can save you money and keep you compliant with the law. Sales tax rules can feel overwhelming, especially with California’s complex regulations, but knowing when and how exemptions apply is key to running your business smoothly.  Let’s break down what […]

As of July 1, 2025, several U.S. states have officially implemented significant tax changes, primarily targeting excise and sales taxes, alongside some adjustments to income and property taxes. These updates reflect a combination of statutory revisions, inflation-related adjustments, and new policies aimed at addressing evolving fiscal needs and emerging industries.

In a significant development for digital taxation policy in the United States, the State of Maryland will implement a 3% sales and use tax on digital services beginning July 1, 2025, under the Budget Reconciliation and Financing Act (HB 352).