United States

For Individuals:

• Direct Taxes:
  • Form 1040 – Federal Individual Income Tax Return.
  • Form 1040-NR – Non-Resident Individual Income Tax Return.
  • Schedule SE – Self-Employment Tax.
  • Schedule C – Profit or Loss from Business (for sole proprietors).
  • Form 4868 – Application for Automatic Extension of Time to File.
  • State Income Tax Forms: Varies by state (e.g., California Form 540, New York Form IT-201).
• Indirect Taxes:
  • State Sales Tax Forms: Sales tax forms vary by state, for example:
    • California CDTFA-401-A – Sales and Use Tax Return.
    • New York ST-100 – Quarterly Sales Tax Return.

For Business Entities:

• Direct Taxes:
  • Form 1120 – U.S. Corporation Income Tax Return.
  • Form 1120-S – S Corporation Income Tax Return.
  • Form 1065 – U.S. Return of Partnership Income.
  • Form 941 – Employer’s Quarterly Federal Tax Return.
  • Form 720 – Federal Excise Tax Return.
  • Form 1099 – Miscellaneous Income Reporting for contractors and vendors.
  • Form 1120-W – Estimated Tax for Corporations.
  • State Corporate Income Tax Forms: Varies by state (e.g., California Form 100, New York CT-3).
• Indirect Taxes:
  • Sales and Use Tax Forms: Vary by state (e.g., California CDTFA-401-A, New York ST-100).

Cross-Border Compliance:

• Form 5471 – Information Return of U.S. Persons With Respect to Certain Foreign Corporations.
• Form 5472 – Information Return of a 25% Foreign-Owned U.S. Corporation.
• Form 8858 – Information Return of U.S. Persons with Respect to Foreign Disregarded Entities.
• Form 8865 – Return of U.S. Persons With Respect to Certain Foreign Partnerships.
• Form 8938 – Statement of Foreign Financial Assets.
• FATCA (Foreign Account Tax Compliance Act) compliance.

Canada

For Individuals:

• Direct Taxes:
  • T1 General – Individual Income Tax Return.
  • T4 – Statement of Employment Income.
  • T5 – Statement of Investment Income.
  • Provincial Income Tax Returns: For provinces such as Quebec, TP1 is required.
• Indirect Taxes:

 GST/HST Filing Forms:

• • GST34 – Goods and Services Tax/Harmonized Sales Tax Return.
  • PST Forms: Varies by province, for example:
    • British Columbia PST-100 – Provincial Sales Tax Return.
    • Quebec QST-R-1039 – Quebec Sales Tax Return.

For Business Entities:

• Direct Taxes:
  • T2 – Corporate Income Tax Return.
  • T2SCH1 – Schedule 1 for Net Income Adjustments.
  • CO-17 – Quebec Corporate Income Tax Return.
• Indirect Taxes:
  • GST/HST Returns:
    • GST34 – Goods and Services Tax/Harmonized Sales Tax Return.
  • PST Forms: Provincial Sales Tax filings (e.g., British Columbia PST-100, Quebec QST-R-1039).

Cross-Border Compliance:

• T1135 – Foreign Income Verification Statement for foreign investments.
• Form NR4 – Return of Amounts Paid to Non-Residents of Canada.
• Canada-U.S. Tax Treaty compliance.

United Kingdom

For Individuals:

• Direct Taxes:
  • Self Assessment SA100 – Individual Income Tax Return.
  • SA109 – Supplementary Pages for Non-Residents.
  • P60 – End of Year Certificate (for employees).
  • SA302 – Tax Calculation Summary.
• Indirect Taxes:
  • VAT100 – Quarterly VAT Return for registered individuals or businesses.

For Business Entities:

• Direct Taxes:
  • CT600 – Corporate Tax Return.
  • P11D – Expenses and Benefits Report.
  • RTI (Real-Time Information) Submission – For PAYE income tax and National Insurance Contributions.
• Indirect Taxes:
  • VAT100 – Quarterly VAT Return.
  • EC Sales List (VAT101) – For businesses trading within the EU.

Cross-Border Compliance:

• Form C79 – Import VAT Statement.
• Double Taxation Treaty Forms – To claim tax relief on cross-border earnings under tax treaties.
• Transfer Pricing Documentation – Compliance with OECD guidelines.

Germany

For Individuals:

• Direct Taxes:
  • ESt 1 A – Annual Income Tax Return.
  • Anlage KAP – For Capital Gains.
  • Anlage N – For Employment Income.
• Indirect Taxes:
  • VAT (Mehrwertsteuer) Return USt 1 A – Monthly or Quarterly VAT return.

For Business Entities:

• Direct Taxes:
  • Körperschaftsteuererklärung – Corporate Income Tax Return.
  • Gewerbesteuererklärung – Trade Tax Return.
• Indirect Taxes:
  • USt 1 A – VAT return for businesses.

Cross-Border Compliance:

• Zoll (Customs) – Import and export declarations for goods.
• Transfer Pricing Documentation – Required for intercompany transactions in compliance with OECD guidelines.
• DAC6 Reporting – Mandatory disclosure rules for cross-border tax arrangements.

India

For Individuals:

• Direct Taxes:
  • ITR-1 (Sahaj) – For salaried individuals.
  • ITR-2 – For individuals with capital gains and other income.
  • ITR-3 – For individuals with business or professional income.
• Indirect Taxes:
  • GSTR-1 – Monthly return for outward supplies under GST.
  • GSTR-3B – Summary return for GST liabilities.

For Business Entities:

• Direct Taxes:
  • ITR-6 – Corporate Income Tax Return.
  • ITR-5 – For LLPs and partnerships.
  • Form 26Q – TDS (Tax Deducted at Source) return for quarterly reporting.
• Indirect Taxes:
  • GSTR-1 – For reporting outward supplies.
  • GSTR-3B – For GST payments and liabilities.

Cross-Border Compliance:

• Form 15CA/CB – Certification for cross-border remittances.
• FEMA (Foreign Exchange Management Act) – Reporting of cross-border transactions.
• Transfer Pricing Reports – As per Indian regulations, businesses must maintain detailed documentation for intercompany transactions.

Australia

For Individuals:

• Direct Taxes:
  • ATO Individual Income Tax Return – Filed annually.
  • Tax File Number (TFN) Declaration – For income reporting.
  • Schedule A – Itemized Deductions.
• Indirect Taxes:
  • GST Return (Quarterly or Annual BAS) – Business Activity Statement.

For Business Entities:

• Direct Taxes:
  • Company Tax Return (CT) – Annual corporate tax return.
  • FBT Return – For Fringe Benefits Tax.
• Indirect Taxes:
  • BAS (Business Activity Statement) – For GST, PAYG withholding, and other taxes.

Cross-Border Compliance:

• Form NAT 7962 – International Dealings Schedule for reporting cross-border transactions.
• Transfer Pricing Documentation – Required for international transactions.

United Arab Emirates (UAE)

For Individuals:

• Direct Taxes: No personal income tax.
• Indirect Taxes:
  • VAT 201 – VAT return for self-employed individuals and businesses.

For Business Entities:

• Direct Taxes: Corporate tax is only applicable to foreign banks and oil companies.
• Indirect Taxes:
  • VAT 201 – Quarterly VAT return.

Cross-Border Compliance:

• Economic Substance Regulations (ESR) – Requires certain businesses to demonstrate economic substance in the UAE.
• Country-by-Country Reporting (CbCR) – Required for multinational groups with a certain revenue threshold.

Saudi Arabia

For Individuals:

• Direct Taxes: No personal income tax.
• Indirect Taxes:
  • Zakat Return – Filed annually for certain businesses and individuals.
  • VAT Return – Quarterly VAT return for businesses.

For Business Entities:

• Direct Taxes:
  • Corporate Income Tax Return – Filed for foreign businesses.
  • Zakat Return – Filed for Saudi-owned entities.
• Indirect Taxes:
  • VAT Return – Filed quarterly for VAT-registered businesses.

Cross-Border Compliance:

• Transfer Pricing Documentation – Required for cross-border intercompany transactions.

Country-by-Country Reporting (CbCR) – For multinational enterprises with a consolidated group revenue over a specific threshold.