Evidence, assumptions and corrections
How we research a cross-border decision
BorderCents is an independent educational publication, not a licensed broker-dealer, CFP practice, tax attorney or immigration adviser. Source-led checking is not a substitute for a professional opinion on your circumstances.
Our planned quarterly review procedure
Our editorial target is to review rule-sensitive material each quarter and after a consequential official change. This is a procedure we intend to follow, not a claim that every page has already completed quarterly independent audits. The visible source-check date and model year on an individual page are the useful indicators.
- Identify claims that could change a decision: thresholds, rates, eligibility, deadlines and required records.
- Revisit the statute, gazette, regulator or responsible authority. Record the effective date and the date checked.
- Compare secondary guidance and provider documents without substituting them for the law.
- Update source material, summary cards, downloadable checklists and calculator assumptions together.
- Run calculation and navigation tests; document material corrections and any remaining uncertainty.
Sources by destination
For the UAE, use federal legislation, the Ministry of Finance, FTA, CBUAE and the relevant emirate authority. For Spain, use BOE, AEAT, autonomous-community statutes, social-security authorities and the competent consulate/UGE. For Portugal, use Diário da República, AT, Segurança Social and the visa/residence authority. For Thailand, use the Revenue Department, Ministry of Foreign Affairs and Immigration Bureau. An embassy checklist applies to its specified route and application office, not every applicant worldwide.
What the labels mean
A statutory ceiling is not a bank offer. A provider policy is not a universal legal requirement. Illustrative households are composites, not resident interviews. Cost and exchange-rate examples are assumptions unless explicitly sourced. A planning model may retain a dated schedule if that limitation is stated; it must not imply a current-year filing calculation.
October 2026 correction
UAE Small Business Relief’s eligible-period end date was corrected from 2026 to 2029 following Ministerial Decision 131/2026. Eligibility conditions, the AED 3 million revenue test and the Qualifying Free Zone Person exclusion still require separate assessment.
Professional review and contact
No named independent licensed professional has audited all content. We disclose a reviewer’s scope and credentials only after an actual review. Email corrections or feedback to team@bordercents.com. The online form is not connected yet. Advertising and analytics scripts remain inactive.
- UAE MoF — Ministerial Decision 131/2026
- CBUAE — mortgage ratios
- AEAT — special inbound-worker regime
- Portugal AT — CIRS Article 68 rates
- Thai Revenue Department — foreign-income guidance
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Source-check records
We retain source URLs, the date of a source check and material changes in the editorial source records and version history. Guide headers and cards do not display verification-date badges. Internal review records and article update metadata are not a guarantee that every rule remains current or that an independent professional has reviewed the guide. Use the linked authority’s current instructions before acting.