Mazars in Thailand technical update - November 2023

Mazars in Thailand’s Technical Update - November 2023 contains a number of interesting articles on Tax, Legal, Accounting, IFRS and Sustainability that will be important to your business.

Tax

  • Further guidance from the Revenue Department on Foreign Sourced Income

Legal

  • Employers deducting the value of annual holiday already taken when paying compensation to terminated employees

Accounting

  • New Department of Business Development notification, ‘Definition of the Abbreviated Components Required in the Financial Statements 2023’

IFRS

  • IFRS IC decision on premiums receivable from an intermediary

Sustainability

  • Brazil adopts ISSB’s IFRS Sustainability Disclosure Standards

Document

Technical update November 2023
Technical update November 2023