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  • News & article

    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.

  • News & article

    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.

  • News & article

    Dawei feeling pains of development and displacement

    Spectrum, Published on 18/03/2012

    » Thi Cho had been having sleepless nights since a small fishing community not far from her home was relocated a week earlier to make way for the multi-billion-baht Dawei development project.

  • News & article

    TAXES IN THAILAND Part XIII: Who pays _ part 2

    Spectrum, Published on 18/03/2012

    » This week we will continue with our series on what income is taxed in Thailand. Dr Joseph Kildare is an orthopaedic surgeon practising in Los Angeles. He is on holiday in Phuket, staying at a hotel on the beach.

  • News & article

    Life's a beach for condo markets in pattaya and hua hin

    Spectrum, Published on 01/04/2012

    » Condominiums in Pattaya and Hua Hin are popular with Thais and foreigners, reflecting the appeal of the two seaside resort towns near Bangkok. The majority of buyers in Pattaya are foreigners, while Thais buy most of the condominiums in Cha-am and Hua Hin. The Pattaya condominium market is busier, especially in terms of new launches, mainly because the land area in Pattaya exceeds that of Cha-am and Hua Hin by about 600%.

  • News & article

    Development drive sees ethnic groups displaced by land grabs

    Spectrum, Phil Thornton, Published on 22/04/2012

    » At the ramshackle Ei Tu Hta camp more than 4,000 displaced people fear not just the the Myanmar military downstream on the Salween River, but also a constitution that will ''legally'' dispossess them of the land they were forced to flee.

  • News & article

    A mercenary's tale

    Spectrum, Ezra Kyrill Erker, Published on 06/05/2012

    » Peter Slade was once in prison for five years on charges of murder, conspiracy to commit another murder and attempting to overthrow a foreign government _ partly a victim, he says, of a corrupt Australian judicial system. He fought in the Vietnam War, was a security contractor in 1973 Rhodesia, a debt collector at home in Melbourne and as far afield as Nigeria, and arrived in reconstruction-era Cambodia and Iraq without connections but a desire to start anew, in stints that would last some seven years each. He witnessed first-hand the Bangkok coup that killed journalists Neil Davis and Bill Latch in 1985 and was on the beach in Patong the morning the tsunami struck Phuket in 2004.

  • News & article

    Time running out for Moken way of life

    Spectrum, Published on 13/05/2012

    » Village elder and midwife Liya Pramongkit, skin brown and furrowed as a walnut, spent her early life living as a nomad aboard handcrafted wooden boats called kabang. They were fashioned from giant rainforest logs; planking held together with vines.

  • News & article

    Phuket villa market sailing along brightly

    Spectrum, Published on 10/06/2012

    » The Phuket residential market is quite unusual compared with most of Thailand in that it continues to rely very heavily on off-plan sales. For that reason, the property supply can decrease when developers cancel projects, either because weak demand did not justify building, or because of changes in economic or financial conditions.

  • News & article

    Head for the hills: Khao yai market stands tall

    Spectrum, Published on 24/06/2012

    » For the past 15 to 20 years, Khao Yai has been one of the most popular destinations for people looking to escape the city. Cha-am, Hua Hin, Pattaya and Bang Saen are the most popular beach spots for city dwellers, while Khao Yai offers a green, hilly atmosphere and fresh air just two hours from Bangkok.

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