Amy's International tax

 https://www.pbs.org/newshour/nation/taxing-uber-lyft#:~:text=%E2%80%9CMost%20states%20don't%20tax,that%20category%2C%20as%20well.%E2%80%9D Taxing the new economy, starting with Uber and Lyft Nation   Apr 16, 2017 12:59 PM EDT   If any service best reflects the new economy, it may be hailing rides on demand from big companies like Uber and Lyft. They let riders avoid the hassle of flagging down a taxicab by simply tapping a mobile application on a smartphone. A driver arrives within minutes to take them to their destination. But unlike old-economy taxicab companies, the new ride-hailing services often pay little to none of the license fees or taxes that taxi businesses hand over to cities, counties and states for the right to operate. If anything, their appearance on the scene reduces the taxes and fees that government counts on by taking customers away from the old-economy taxis. That’s changing. Some states and localities are starting to tax the ride-hailing services. I...

Situation:   For technical training services, US entity as an enterpreneur and the IP owner is entitled to 95% of the invoiced amount, while the local Thai entity retains 5%. Thai company invoices the customer in Thailand for the full 100% and subsequently is supposed to remit 95% of the amount to the US. In this case, Is withholding tax applicable on the payment from Thai to the US? If so, what is the applicable withholding tax rate & type of payment to the US? Response:  Obligation to withhold and file WHT Return (Form PND.54 for payment to overseas entities) only arises when a payment/transaction is subject to Thai WHT .   So for us, if payment is made on 1 October 2025 by a Thai Company for an invoice dated in 2023 for technical service fees to overseas service provider for which we have determined that WHT is not applicable (i.e. tax exempt) under double tax treaty (e.g. between Thai-US), then there is no need/no requirement for TH company to file a WHT ret...

 https://www.biv.com/news/transportation/ubers-double-dutch-tax-dodge-undermining-local-eco-8245026 Uber’s Double Dutch tax dodge undermining local economies Why would anyone object to Uber, the user-friendly online drive-share service? Uber’s many riders obviously love it, but it seems civic officials are having conniptions. Their main complaint is that Uber drivers are unlicensed to carry passengers and might not have adequate insurance. In addition, officials are genuinely concerned that the presence of Uber creates chaos in the traditional (highly regulated) taxi market. None of these issues, however, seems to be enough to stop Uber’s explosive growth. While it’s hard to defend an industry that’s as dodgy as the traditional taxi business, there is one thing in the cabbies’ favour: at least they pay Canadian taxes, while Uber does not. How does Uber manage its corporate tax dodge? It’s called Double Dutch and says a lot about the nature of digital business today. Uber is a techn...

  Here is a breakdown of what a framework agreement is and how it relates to your situation with the customer's Belgian and New Zealand entities. What is a Framework Agreement? A Framework Agreement (often called a Master Services Agreement or MSA) is an "umbrella" contract that establishes the high-level terms and conditions for a long-term relationship between a seller and a customer.   Think of it as the constitution for your business relationship. It doesn't typically order any specific goods or services itself. Instead, it sets out the pre-agreed legal and commercial rules that will govern all future transactions.   Key elements usually defined in a framework agreement include: • General Terms: Confidentiality, intellectual property rights, liability limitations, data protection, and dispute resolution.   • Commercial Principles: Pricing structures, payment terms, and currency.   • Scope: The general types of goods or services covered. •...

RULE 7.2.2 is part of the General Rules of Foreign Trade (Reglas Generales de Comercio Exterior - RGCE) issued by Mexico's Tax Administration Service (Servicio de Administración Tributaria - SAT). This specific rule outlines the grounds for requirement or review for companies already registered in the Business Certification Scheme (Esquema de Certificación de Empresas - ECE). It details the circumstances under which the tax authority can require a registered company to prove it still complies with the scheme's obligations. In simple terms, instead of being about "casual" or initial application requirements, Rule 7.2.2 lists the triggers that could cause the authority to audit or review a company's existing certification. The Business Certification Scheme itself is a trusted trader program, similar to the Authorized Economic Operator (AEO) programs in other countries. It provides trade and customs benefits to companies that demonstrate strong fiscal compliance and ...