Showing 11-20 of 22 results
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Big surprises await in revamped thailand singapore treaty
Business, Lawalliance Limited Company, Published on 30/07/2013
» After being in effect for more than 35 years, the Thailand-Singapore tax treaty is undergoing a major revamp.
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Impact of 5% tax on Mid-Year filing
Business, Lawalliance Limited Company, Published on 16/07/2013
» Just like one domino toppling over inevitably leads to the collapse of all the other dominoes, failure to comply with filing one's tax return or keep books and records only leads from one tragedy to another.
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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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Tax impact from new accounting standards and what to expect
Business, Lawalliance Limited Company, Published on 26/03/2013
» Companies in Thailand this year are required to adopt three new Thai Accounting Standards (TAS) in preparing their financial statements, effective from Jan 1. They are: TAS 12 "Income Taxes"; TAS 20 "Accounting for Government Grants and Disclosure of Government Assistance"; and TAS 21 "The Effects of Changes in Foreign Exchange Rates". All will definitely have a direct impact on many companies.
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Capitalising taxable income over 90 years? Yes, It can be done
Business, Lawalliance Limited Company, Published on 26/02/2013
» Have you ever thought that you could capitalise taxable income over a very long period of time and pay corporate income tax year by year, even if you have already received all the upfront payments from customers? This sounds common enough in cases where you have a long-term contract with one period of time for the provision of services.
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What has been done to help SMEs?
Business, Lawalliance Limited Company, Published on 18/12/2012
» The 300-baht daily minimum wage has been the talk of the town and its impact has already affected the operations of many businesses since it took effect in April in Bangkok and six other developed provinces. On Jan 1 the wage will rise to 300 baht in the remaining 70 provinces of the country, with further challenges expected for many employers.
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Infrastructure fund rules need tweaking
Business, Lawalliance Limited Company, Published on 06/11/2012
» On Nov 4, 2009, the Council of Ministers for Economics agreed that it was time for Thailand to have so-called infrastructure funds (IFFs) as proposed by the Finance Ministry. There is a strong belief that IFFS can stimulate the economy because they can mobilise money for major infrastructure projects such as expressways, railways, airports, telecommunication systems and alternative energy.
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Anti-Abuse measures in tax-Free reorganisation
Business, Lawalliance Limited Company, Published on 09/10/2012
» Modifying tax incentives as part of a series of transactions is similar to an effort to disentangle puzzle rings, leading to further complexity. The new tax rules, Royal Decree No.542 and Ministerial Regulation No.291, legislated two weeks ago are good examples.
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Value-Added tax increase in exchange for tax cut
Business, Lawalliance Limited Company, Published on 14/08/2012
» Any move on corporate income tax (CIT) would more or less affect investment climate and the government's treasury.
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What you should know before claiming a loss from an investment
Business, Lawalliance Limited Company, Published on 19/06/2012
» When a corporate taxpayer invests in shares of another company, it normally expects to derive profits in the form of dividends and/or capital gains. As businesses can have good years and bad ones, the law allows deductions in the case of losses, which can be brought forward for no longer than five accounting periods, for calculation of corporate income tax.
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