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Import planning, not just import calculation
- Compare alternative import routes and structures
- Identify available preferences, reliefs and procedures
- Assess the effect of origin and classification
- Understand the difference between tax cost, cash cost and recoverable VAT
- Identify potential compliance requirements before goods move
- Preserve the assumptions and evidence behind each scenario
IMPORT SCENARIO BUILDER
Landed cost per unit, by scenario
Compare routes, entities and customs procedures side by side.
Latest tax developments.
Original briefs on the global tax changes that matter, with links to the official sources.
Ireland · Proposed legislation
Ireland publishes draft technical framework for domestic e-invoicing
On 21 October 2026, Irish Revenue published its updated e-invoicing implementation paper, explaining the proposed domestic framework and accompanying draft technical rules. The previously announced rollout dates are unchanged; the legislation and regulations remain proposals.
South Africa · Administrative guidance
South Africa SEZ guide separates company relief from building allowances
On 27 October 2026, the South African Revenue Service published its guide to income-tax benefits in special economic zones, explaining company qualification, connected-party restrictions and the separate building allowance. The guide is non-binding and does not enact the proposed 2027 reforms.
Singapore · Administrative guidance
Singapore previews DTT accounting-period changes and clarifies GIR filing
On 30 October 2026, IRAS published updated minimum-tax guidance covering accounting periods and GloBE Information Return filing. The accounting changes remain early guidance awaiting regulations.
Greece · Administrative guidance
Greece opens separate domestic and IIR/UTPR top-up-tax returns
On 2 November 2026, Greece’s Independent Authority for Public Revenue opened myAADE applications for domestic top-up-tax and IIR/UTPR tax returns. Separate forms implement Law 5100/2024; they should not be confused with the GloBE Information Return (GIR).
United States · International tax development
Apple reports US$2.51 billion Singapore top-up tax in its 2026 reconciliation
On 3 November 2026, Apple signed its annual report for the year ended 26 September, disclosing a US$2.51 billion Singapore qualified domestic minimum top-up tax item in its income-tax reconciliation.
European Union · Administrative guidance
EU confirms product-identifier reporting for distance-sale imports
On 3 November 2026, the European Commission confirmed that product identifiers are mandatory in customs declarations for distance-sale imports from 1 November. Groups should reconcile product records and declarant data flows, rather than treating this as a new tax rate.