Mazars Thailand Technical Update – January 2020
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Mazars Thailand Technical Update – January 2020
Mazars Thailand’s Technical Update – January 2020 contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.
Keywords: Mazars, Thailand, Tax, Legal, Audit, Accounting, IFRS, land and building tax, Mutual fund, long-term savings, insurance premiums, EEC, Severance pay, IASB
03 February 2020
Tax
- Tax implications of payments for online advertising to a foreign company
- Postponement of land and building tax collection
- Mutual fund products for long-term savings
- No longer necessary to provide evidence to claim a deduction for insurance premiums
Legal
- Severance pay for employees on daily wages
- Revised investment incentives in the Eastern Economic Corridor (“EEC”)
Accounting
- Recognition of related-party recharges
- Amendments to the independent auditor’s report
IFRS
- IASB work plan
- Guide to selecting and applying accounting policies
