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Showing 1-6 of 6 results
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BoI special deduction could create a double-edged sword
Business, Lawalliance Limited Company, Published on 10/02/2015
» The promotional programme of the Board of Investment (BoI), with its tax incentives, has often been considered by business operators a potential source of tax indulgences to take advantage of. Complex rules must be followed to enjoy the incentives, one of which eliminates tax on dividends paid from profits from BoI-promoted operations. But beware of the distortions that can result when it comes to determining the net amount of dividends that can be paid tax-free.
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Determination of Section 40(8) income
Business, Lawalliance Limited Company, Published on 22/08/2017
» The government recently introduced a tax incentive programme to encourage individuals, including ordinary partnerships and groups of persons, to reorganise their businesses and operate them in the form of a company limited or a juristic partnership. This would make it easier to screen them for tax compliance, given the need to prepare statutory accounts.
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Tax losses and BoI-promoted businesses: a cautionary tale
Business, Lawalliance Limited Company, Published on 31/05/2016
» All that glitters is not gold. While the tax incentives granted to businesses promoted by the Board of Investment (BoI) are dazzlingly attractive, ambiguities in the statutory provisions often bring about dreadful tax results in the end. Look no further than recent court cases involving carried-forward tax losses sustained by BoI-promoted projects.
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Working and paying taxes under the open borders of the imminent AEC
Business, Lawalliance Limited Company, Published on 04/11/2014
» The formation of the Asean Economic Community (AEC) late next year will definitely lead to more movement of skilled workers across borders in an integrated region. More Thai personnel will need to travel to work elsewhere in the region, and Thailand will need to be more flexible in allowing expats to obtain work permits in Thailand.
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Tax compliance deadlines and court judgements
Business, Lawalliance Limited Company, Published on 17/12/2013
» In countless ways, tax laws bear specific characteristics that are materially different from those under commercial laws. Even in a situation where the right to receive income depends very much upon the outcome of a pending commercial court case, a taxpayer is not allowed to use this as an excuse for not realising income or to extend the deadline for tax payments. Therefore, failure to distinguish tax liability from other commercial legal issues could be disastrous for the taxpayer.
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New personal income rates too late for 2013?
Business, Lawalliance Limited Company, Published on 21/05/2013
» In December last year, the cabinet approved new personal income tax rates to help people deal with the higher cost of living resulting from several factors including the rise in the minimum wage, and to make Thai personal income tax rates more competitive relative to those in other Asian countries.
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