Mazars in Thailand technical update – April 2021

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

Keywords: Mazars, Thailand, Tax, Legal, Accounting, IFRS, Transfer-pricing, AGMs, COVID-19, IFRS 16, IOSCO

07 May 2021


  • Transfer-pricing disclosure form


  • New interest rates under the Civil and Commercial Code
  • 2021 AGMs can be postponed
  • Provision of services by foreign entities to the Thai Government and state enterprises


  • Recognition of a provision for liquidated damages


  • Amendment to IFRS 16 on rent concessions beyond 30 June 2021
  • IFRS Foundation makes rapid progress toward creation of international Sustainability Standards Board
  • IOSCO releases statement on going concern issues in the context of the Covid-19 pandemic
  • Redeliberations begin on Primary Financial Statements project


Mazars in Thailand technical updates - April 2021
Mazars in Thailand technical updates - April 2021