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    Export of dual-use items: are you in control or will you be caught out?

    Business, PwC Thailand, Published on 24/07/2017

    » The government is preparing to enforce export controls on dual-use items -- goods that have both a commercial and military use -- starting on Jan 1, 2018, based on a Commerce Ministry notification regarding criteria and licensing requirements issued in October 2015. Consequently, companies will need to check whether their exports are covered under two lists:


    When shareholders can be taxed without earning income

    Business, PwC Thailand, Published on 26/06/2017

    » In principle, a capital reduction is a return of the original investment of the shareholders of a company and should not be regarded as their income. For an investment in shares, the income earned by investors would normally be in the form of dividends, capital gains or the amount of liquidation proceeds that exceeds the cost of the investment.


    Proposed changes in corporate tax filing raise questions

    Business, PwC Thailand, Published on 12/06/2017

    » What if a company were required to file a corporate income tax return for each place of business using the same method as for filing a VAT return? As provocative as it sounds, the question is no longer hypothetical.


    Revival of the equity method in separate financial statements

    Business, PwC Thailand, Published on 22/05/2017

    » Businesses face a range of challenges to achieve sustainable and profitable growth. One survival strategy is to invest in other companies, or conduct mergers and acquisitions. This can help a business to expand its markets, reduce competition and costs, acquire new technologies and skills, and diversify its products, services and long-term prospects.


    Combating synthetic identity fraud

    Business, PwC Thailand, Published on 08/05/2017

    » While Thailand is on track to fully adopt Europay, MasterCard and Visa chip cards (EMV) by the end of 2019, bankers are anxiously anticipating a new dawn of online fraud triggered by identity and card-not-present transaction scams, as well as so-called sleeper fraud and account takeover. Lessons learned from early adopters such as the UK, Australia, and Canada shows a sharp decline in counterfeit card fraud. But the good news ends there. Application fraud and online fraud increased by 80-100% in a three-year period following EMV; and since EMV launched in the US through the last quarter of 2016 e-commerce fraud rose 42%.


    The morning after your major acquisition …

    Business, PwC Thailand, Published on 24/04/2017

    » Yesterday was one of the key highlights in your career as you closed the biggest acquisition in your company's history. The acquired business is only slightly larger than your company by revenue, but has 20% fewer employees. The market anticipates that the new enlarged group will grow by more than 150% from product extensions, cross-selling, and the key talent in the management team at the acquired entity.


    Do you really have corruption under control(s)?

    Business, PwC Thailand, Published on 10/04/2017

    » Internal controls are a critical but still poorly understood component of any anti-corruption programme. According to the 2016 Thailand Economic Crime Survey by PwC, 80% of companies in Thailand say they have a formal anti-corruption programme in place and 68% rely on internal audit to ensure the effectiveness of their anti-corruption controls.


    The new Customs Act: What to expect and how to prepare

    Business, PwC Thailand, Published on 27/03/2017

    » After several years of discussions, the draft Customs Act was finally approved on March 9 by the National Legislative Assembly (NLA). It will replace and consolidate all current versions of the Customs Act 1926, and it is expected to be proposed for consideration by His Majesty the King within 20 days after NLA approval. Once approved and signed, it will be announced in the Royal Gazette and come into force within 180 days from the announcement date.


    Winning in maturing markets will require new models

    Business, PwC Thailand, Published on 13/03/2017

    » At the start of 2016, many commentators expressed declining optimism about emerging markets, in particular China, Brazil, Russia and Southeast Asia, amid a drop in economic performance and weaker growth predictions. In reality, what affected emerging markets was a mix of domestic and external factors that, when taken individually, were not unusual, but when they occurred simultaneously had a dramatic impact.


    More investment incentives in pipeline as Thailand seeks to enhance competitiveness

    Business, PwC Thailand, Published on 27/02/2017

    » Thailand is introducing two new investment programmes -- Amendment No.4 of the Investment Promotion Act 2017 and the Competitive Enhancement Act for Targeted Industries 2017 -- aimed at enhancing the country's competitiveness on the world stage and maintaining a position as a major business hub within Southeast Asia for trade, investment and finance.

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