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Showing 1-6 of 6 results
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Flip-flop on treatment of exports of services
Business, Lawalliance Limited Company, Published on 17/10/2017
» Trying to prove an export of services is quite elusive in respect of time and place, and different parties have different views on what should be considered as exportation for tax purposes. For this reason, the number of problems encountered in applying zero-rated value-added tax (VAT) to services has reached epic levels.
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Change of guard at Revenue Department encouraging
Business, Lawalliance Limited Company, Published on 15/07/2014
» The last two weeks have been a honeymoon period for taxpayers wishing to see an improvement in the tax environment of the country. Whether such improvements will be permanent or temporary, only time will tell.
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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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Choosing the Right Price
Business, Lawalliance Limited Company, Published on 06/05/2014
» It is not always possible for everyone to please the taxman by charging what is considered to be the highest and best price upon entering into a transaction. Pricing strategies can be affected by various commercial factors, such as the benefits a business can derive from selling goods at a lower price to a reputable customer for marketing purposes or bargaining power.
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What's wrong with not appealing the ample rich case ?
Business, Lawalliance Limited Company, Published on 28/02/2012
» In 2001, ex-PM Thaksin Shinawatra sold Shin Corp shares to Ample Rich Investment Limited, a company incorporated in British Virgin Islands. Five years later, Ample Rich sold the shares to the family's children at one baht a share one day before they sold them to Temasek in a big-lot sale on the Stock Exchange of Thailand at 49.25 baht a share, reaping a huge capital gain.
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Vat uncertainty in tax free zones must be remedied
Business, Lawalliance Limited Company, Published on 27/03/2012
» With the Asean Economic Community (AEC) drawing close, a long list of tax matters must be improved or modified to strengthen Thailand's economy prior to the freer flow of trade.
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