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  • THAILAND

    TAXES IN THAILAND Part VII: Deductions _ reworking the example

    Spectrum, Published on 29/01/2012

    » Last week we used an example to determine how assessable income is calculated. Now we'll use the same example to show the items that are subtracted from the assessable income to arrive at taxable income, the amount to which the progressive rates are applied. These items subtracted from assessable income fall into two categories, deductions and exemptions, which are also called allowances. This week we'll illustrate how to arrive at deductions using the same example.

  • THAILAND

    Salvaging a Buddhist sanctuary

    Spectrum, Tunya Sukpanich, Published on 05/02/2012

    » A mong the major casualties of the recent floods was the 2,500-rai Buddhamonthon ("Buddhist park") religious park in Nakhon Pathom province. Today the park scarcely resembles the former green spiritual and recreational sanctuary in the shadow of Bangkok. The meticulously landscaped lawns are now covered with a thick layer of dried brown leaves and dead branches from trees and shrubs killed or severely shocked by the floodwaters that covered the park grounds for weeks. Many big trees were uprooted and still lie where they fell.

  • THAILAND

    Sowing the seeds of change

    Spectrum, Jim Algie, Published on 05/02/2012

    » The premise of the film Food, Inc reads like an Orwellian take on farming and agriculture, where a multinational has patented seeds, employing dozens of private investigators and a freephone hotline to track down farmers accused of stealing them, where just 13 abattoirs have monopolised the US meat market and incubated a slew of killer viruses and are run like assembly lines, and the illegal immigrants who staff them are treated only slightly better than the animals.

  • THAILAND

    Young lesbian locked up 'for love'

    Spectrum, Published on 05/02/2012

    » Phlong Srey Rann, 20, shuffled across the dusty prison grounds in her blue and white inmate garb one early morning late last month, seemingly resigned to spending the next four and a half years behind bars for having sex with her girlfriend.

  • THAILAND

    Thailand will claim prime spot in asean community

    Spectrum, Published on 05/02/2012

    » Over the last two years I've been talking with a lot of people who are aware that the Asean Economic Community (AEC) will be formed in 2015 and have been preparing themselves and their organisations. But many others have not been preparing and some don't even know what the AEC is. That needs to change because the AEC has the potential to greatly benefit Thailand. Of course, there are some disadvantages we will face as well if we are not well prepared.

  • THAILAND

    Factors that could waylay your wealth

    Spectrum, Andrew Wood, Published on 05/02/2012

    » Last week, we looked at the devastating effects inflation can have on the real value of your wealth. We did so in terms of both its capital value and your ongoing income requirement, which invariably increases as time goes by.

  • THAILAND

    TAXES IN THAILAND Part VIII: Calculation of allowances

    Spectrum, Published on 05/02/2012

    » For the past couple of weeks we have used an example to figure out how tax deductions are calculated. This week we'll use the same example to show how allowances work and how they are used to determine taxable income. Remember, the terms allowance and exemption mean the same thing for the purposes of this discussion.

  • THAILAND

    With attitude and tattoos, hope is delivered to inmates

    Spectrum, Published on 12/02/2012

    » Heather Luna-Rose works 12 hour days, driving taxis around a small island off the west coast of Canada. She does this every day for eight months, just so she can spend the rest of her year in Thailand talking to foreign men in prison.

  • THAILAND

    Myanmar's rising drug trade

    Spectrum, Phil Thornton, Published on 12/02/2012

    » Professor Des Ball pushes plates of what is left of a roast duck and barbeque prawn dinner to the side as he spreads a large map across the dinner table and stabs his finger at a point where northern Thailand meets Myanmar.

  • THAILAND

    She shall not be moved

    Spectrum, Ezra Kyrill Erker, Published on 12/02/2012

    » Five years ago, Boeung Kak Lake was Phnom Penh's largest. It served as home to some 20,000 Cambodians as well as the capital's backpacker ghetto, where foreign travellers would sit on guest house patios in a cannabis haze to watch the sun set over the waters and finish another Angkor Beer. And although the lake was full of sewage and debris and was hardly pristine, it served as an important catchment basin for the capital, providing equilibrium during the wet and dry seasons.

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