5 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
The definitive place-of-supply reference for cross-border VAT on services and goods. Use when the user asks about: place of supply, where is VAT due, which country's VAT, Art 44, Art 45, B2B place of supply, B2C place of supply, immovable property VAT, transport VAT, electronically supplied services place of supply, distance selling, chain transactions, triangulation, OSS decision tree, IOSS, intra-EU supply, import VAT, Art 47, Art 48, Art 53, Art 55, Art 56, Art 58, Art 31, Art 32, Art 33, Art 36a, US sales tax nexus, Australian GST on imports, India OIDAR, Japan consumption tax, freelancer cross-border VAT, "where do I charge VAT", or any question about determining the correct country for VAT/GST on a cross-border transaction.
OECD Model Tax Convention default provisions for cross-border tax allocation. Contains the baseline treaty rules that most bilateral Double Taxation Agreements (DTAs) follow. Use when interpreting treaty provisions, applying tie-breaker rules, determining PE thresholds, classifying income types under treaty articles, or understanding methods to eliminate double taxation. Trigger on: "OECD model", "model tax convention", "treaty article", "Article 4 tie-breaker", "Article 5 PE", "Article 7 business profits", "Article 12 royalties", "Article 13 capital gains", "Article 15 employment income", "Article 23 double taxation relief", "credit method", "exemption method", "mutual agreement procedure", "MAP", "UN model differences", or any reference to interpreting a bilateral tax treaty. Updated to reflect the 2025 OECD Model update (including remote work PE guidance in the Commentary on Article 5).
Cross-border payroll compliance for companies with employees or contractors in multiple countries. Use when the user asks about: cross-border payroll, remote worker payroll, shadow payroll, hypothetical tax, employer of record, EOR, 183-day rule, economic employer, PE risk from employees, A1 certificate, social security certificate, bilateral social security, posted worker, business traveler tax, contractor vs employee cross-border, misclassification, equity compensation cross-border, RSU cross-border, stock options international, payroll obligations foreign employee, remote worker abroad, digital nomad payroll, cross-border withholding, or any question about payroll compliance when workers cross borders.
Cross-border invoicing rules — which country's requirements apply, what goes on the invoice, and how to handle e-invoicing mandates. Use when the user asks about: cross-border invoice, invoicing foreign client, reverse charge invoice, multi-currency invoice, self-billing cross-border, credit note cross-border, e-invoicing cross-border, which invoicing rules apply, Article 219a, supplier country invoicing, Italy SDI foreign, India IRN cross-border, Mexico CFDI foreign, invoice retention cross-border, archiving invoices, ECB exchange rate, VAT currency conversion, recipient-created invoice, or any question about the correct format, content, or process for invoices crossing borders.
Foreign exchange controls and cross-border money movement rules by country. Use when the user asks about: forex controls, foreign exchange limits, FEMA, LRS, SAFE, 外汇管制, capital controls, money transfer limits, remittance limits, CRS reporting, TCS India, IOF Brazil, sending money abroad, receiving money from overseas, forex restrictions China, India remittance limit, Brazil forex, Taiwan outward remittance, Korea forex reporting, Japan foreign exchange, ODI filing China, cross-border transfer, 境外汇款, 购汇额度, 地下钱庄, forex quota, capital movement restrictions, repatriation of profits, sending money home, or any question about moving money across international borders as a founder or freelancer.