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  • News & article

    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.

  • News & article

    Are you ready for an FTA origin verification audit?

    Business, PwC Thailand, Published on 08/11/2016

    » Thailand has free trade agreements (FTAs) with a number of countries, including all of the Asean members, Japan, China, South Korea, Australia, New Zealand, India, Chile and Peru. There are many benefits for companies that use FTAs, the most obvious being the duty savings in the importing country, and potentially counting the imported goods as qualifying content in the calculation of exported goods that qualify for FTAs.

  • News & article

    Tax Insight: Unexpected outcomes from unauthorised tax invoices

    Business, PwC Thailand, Published on 14/05/2013

    » When you consider the documents in the value-added tax (VAT) system, the tax invoice is one of the most significant for both a supplier and a buyer. To claim input tax from the Revenue Department, the buyer must be able to show the tax invoice and prove to the officer that it contains the particulars stated in the law. Therefore, the supplier is required to issue the correct tax invoice to the buyer as stipulated by law.

  • News & article

    Market listing under the pride of the provinces'

    Business, PwC Thailand, Published on 29/05/2013

    » Why have local corporations become so interested in listing on the Thai stock market in recent years? The "Pride of the Provinces" programme is one of many reasons even though listing on the Stock Exchange of Thailand (SET) or the Market for Alternative Investment (MAI) under the programme project requires significant effort.

  • News & article

    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.

  • News & article

    Managing your mobile workforce: Frequent business travellers

    Business, PwC Thailand, Published on 01/08/2012

    » Global business expansion and the need to rapidly mobilise a talented workforce across borders have sparked a shift from traditional short- and long-term relocation assignments to a more heavy reliance on frequent business travel. In addition, companies are often shifting staff across borders to help meet key strategic needs and overcome talent constraints.

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