Showing 1-6 of 6 results
-
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 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.
-
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.
-
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.
-
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%.
-
How to determine Related-Party loan rates
Business, PwC Thailand, Published on 19/03/2013
» Multinational companies generally fund their subsidiaries either through debt or equity. When debt funding is used, the subsidiaries pay interest back to the parents. Since the interest payments are generally tax-deductible, different interest rates charged between related parties will result in different effective tax rates faced by group of companies. This article aims to explore existing regulations and address what should be the appropriate interest rates charged between related parties.
Your recent history
-
Recently searched
-
Recently viewed links
Did you find what you were looking for? Have you got some comments for us?
