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Showing 1-10 of 10 results
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Tax issues and business transfers: the devil is in the details
Business, Lawalliance Limited Company, Published on 25/07/2017
» Ever since tax incentives for business reorganisation were introduced two decades ago, different issues have arisen intermittently, especially as they relate to an entire business transfer (EBT), which has become a popular practice.
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Realisation of expenses under the 'canon of certainty'
Business, Lawalliance Limited Company, Published on 27/12/2016
» More than two centuries ago, Adam Smith set out the rule that equity, certainty, convenience and economy are the top four canons for a good tax system. But since government authorities tend to care less about these principles and more about collecting taxes, it's no surprise that confusion persists when it comes to realisation of expenses.
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Will the price-valuation rules change in the near future?
Business, Lawalliance Limited Company, Published on 22/09/2015
» Ever since Section 65 bis and Section 65 ter of the Revenue Code were created, most transactions, unless excluded from the tax regime, have been subject to tax based on transaction value. However, the law rarely accepts a transaction value lower than the "market value" and allows authorities to assess additional tax based on "imputed revenue", which is on a par with the market value.
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New interpretations of leasing exemption rules
Business, Lawalliance Limited Company, Published on 16/06/2015
» Failure to comply with tax obligations can bring about disastrous results, not only for the income earner but also for the payer of the income. This is always the case for withholding tax imposed on particular types of income.
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Transfer-Pricing loopholes likely to be closed soon
Business, Lawalliance Limited Company, Published on 02/06/2015
» Among tax-avoidance methods, transfer pricing is the most controversial. While it is never acceptable to the Revenue Department, it has become pervasive and more complicated.
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Capital increases under the microscope
Business, Lawalliance Limited Company, Published on 24/02/2015
» Over the last couple of years, tax practitioners have become increasingly aware of suspicious or shady transactions, especially those without a genuine intention, being challenged more frequently by the Revenue Department.
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Share transfers and credible valuation methods
Business, Lawalliance Limited Company, Published on 13/01/2015
» Now that fiscal 2014 has ended for most businesses, those whose plans involve an internal restructuring of group shareholding should pay close attention to anything that involves pricing of shares if they want to lessen the risks of being assessed by the Revenue Department.
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Testing the dividend exemption status
Business, Lawalliance Limited Company, Published on 21/10/2014
» Thai tax law does not have a concept of a "consolidated tax" for companies within the same group, and each company is treated as a separate taxable entity. Consequently, economic double taxation arises whereby profits that have already been taxed in the hands of an operating company could be taxed again and again in the hands of its corporate shareholder and so on, up to the top tier of the shareholding – hence reducing the rate of return to the investor.
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Should You Pay for Deferred Tax Assets?
Business, Lawalliance Limited Company, Published on 03/06/2014
» If you are planning to take over a company by purchasing shares, you may determine its value based on the book value in the statutory accounts, or you may adopt the income approach. Regardless of your approach, the issue of “deferred tax assets” could come into play.
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By the book: Vat and thailand's ailing education system
Business, Lawalliance Limited Company, Published on 10/09/2013
» It was quite a shock to learn last week that Thai children's education is ranked eighth in Asean, behind Vietnam and Cambodia, by the Programme for International Student Assessment (Pisa). What does that have to do with our value-added tax (VAT) system? Allow us to explain.
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