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When software value is liberated from royalty taxes
Business, Lawalliance Limited Company, Published on 15/11/2016
» It is amazing how ubiquitous software has become in the past few decades, becoming an essential part of everything from washing machines to mobile phones. Few people are aware, however, that there can be tax implications for some software that comes with the hardware they are paying for.
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Significant changes in the new Thai-Singaporean tax treaty
Business, Lawalliance Limited Company, Published on 15/12/2015
» Ever since Thailand and Singapore signed a new double-taxation treaty on June 11, numerous publications have provided outlines of what has changed from the original treaty that has been in effect for 40 years.
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What is contained in the Thai-Irish Double Taxation Treaty?
Business, Lawalliance Limited Company, Published on 29/12/2015
» Many of you may be busy this week spending 15,000 baht to qualify for the government's "gift" of tax savings before Dec 31. Overlooked in the holiday rush by all but a few businesses may be another important gift from the government -- a tax treaty between Thailand and Ireland.
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Grey areas in tax treatment of franchise fees
Business, Lawalliance Limited Company, Published on 16/12/2014
» Take a stroll through a city bustling with thousands of shops and malls and you can see clearly how the brands and logos of renowned shops, fashionable boutiques and restaurants can influence consumers. Aware of the power of brands, many entrepreneurs invest in franchises that allow them to use the decoration concepts and colours as well as the proprietary information and know-how of such brands.
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Supreme court sets precedent on royalties
Business, Lawalliance Limited Company, Published on 09/04/2013
» Taxpayers and the Revenue Department have been locked in endless disputes over the nature of fees paid to offshore service providers. Should such fees be classified as "royalties" or "service fees" under an agreement for avoidance of double taxation, more commonly known as a tax treaty?
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Royalty taxes in a digitised society
Business, Lawalliance Limited Company, Published on 28/08/2012
» With nearly 8.7 million user accounts, according to a global survey earlier this year, Bangkok has the largest city Facebook population in the world. Most users these days possess devices that allow them to be online anytime, anywhere, 24 hours a day. To enrich their online lives, countless applications both paid and free are at their fingertips from online digital media stores.
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