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    Risk in review: Managing risks from the front line

    Business, PwC Thailand, Published on 12/09/2017

    » Organisations across the globe, including in Asia-Pacific, are facing an increasingly complex and evolving risk landscape. The business environment is even more volatile because of cyberthreats and increasingly sophisticated technology.


    I don't think we need financial due diligence, am I wrong?

    Business, PwC Thailand, Published on 28/08/2017

    » Inside the war room of a large Thai conglomerate, there is an important decision to make: to gain a footprint in the US, the deal on the table appears to be a great opportunity. It would move the firm far ahead of its competitors and would also create significant value for shareholders.


    Time for foreign workers and employers to get their papers in order

    Business, PwC Thailand, Published on 21/08/2017

    » The Royal Proclamation on Managing the Work of Aliens BE 2560 issued in June has shaken up the work environment in Thailand, with stiff fines and even jail time for foreign workers and employers who don't strictly follow the law. The proclamation increases penalties for foreigners, employers and anyone who hires foreigners without appropriate documentation.


    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.

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