Showing 1 - 7 of 7
The case for a base
Asia focus, Nareerat Wiriyapong, Published on 10/08/2015
» Singapore and Hong Kong have long been established as ideal locations for regional headquarters of companies expanding in Asia, thanks to favourable tax regimes, little red tape and more internationalised financial systems than their Asian peers.
New incentives to lure global headquarters
Business, Nop Tephaval, Published on 24/07/2015
» Thailand's international headquarters (IHQ) incentives are set to attract more foreign companies looking to expand in Asean, says KPMG (Thailand).
Time to close loopholes to curb corporate tax avoidance
Business, Published on 19/11/2014
» Differences in domestic tax systems can cause income to be taxed in more than one jurisdiction, known as double taxation, but they can also create opportunities for "double non-taxation" for less scrupulous business operators.
Asean Tax: A Review and Update
Business, Published on 14/08/2014
» The Asean Economic Community (AEC) is scheduled to be established by December 2015. The Asean blueprint signed in 2007 outlines many legislative and policy changes expected of member countries before the region becomes fully integrated.
A Taxing Situation
Business, Published on 30/06/2014
» Income derived from the sale of immovable property such as land or buildings becomes liable for personal income tax when the ownership in the property is transferred.
Self-employed options
Business, Published on 24/02/2014
» The deadline for filing 2013 personal income tax returns is fast approaching. Under the "self-assessment system", individuals are required to file their tax returns by March 31.
Where credit's due
Business, Published on 25/03/2013
» Dividends are taxable income to investors. However, there are provisions in the Thai Revenue Code (TRC) that allow investors to receive a reduction in taxes owed on dividends received from Thai corporations.