Showing 1 - 3 of 3
Deductibility of guaranteed amounts by fund sponsors
Business, Lawalliance Limited Company, Published on 03/10/2017
» Property funds have long been popular with investors in Thailand, where the mutual-fund structure is being phased out and funds are being converted to real estate investment trusts or REITs. Raising funds from investors through such vehicles often involves a guarantee from the originator to increase confidence in the investment. This can be the starting point for problems on the tax front.
Land and building tax bill requires greater clarity
Business, Lawalliance Limited Company, Published on 20/10/2015
» Life is getting interesting for taxpayers, with not only an inheritance tax and a new gift tax regime on the way but also a new property tax. The finance minister recently said the land and building tax bill would go before the cabinet very soon and take effect within the next two years. It could be more bad news for some residential property owners.
The upcoming aec prompts rethink of thailand's tax approach
Business, Lawalliance Limited Company, Published on 17/01/2012
» In a globalised world like we're in today, going it alone is not a good idea. Few countries have the ability to bargain with others in the international arena on a one-on-one basis or to share with their neighbours resources such as geographical advantages, public facilities, raw materials, trade quotas, skilled labour, and tax and duty systems. This applies to Thailand and its fellow members of the Association of Southeast Asian Nations (Asean).