Far from revolutionising the IFRS landscape, the new Conceptual Framework clarifies, redefines and supplements the existing version, re-examining the argument in the light of the fundamental characteristics of the financial statements and cost-benefit constraints.
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On 3 January 2018, the Cabinet approved a draft transfer-pricing law which has been considered and commented on by the Council of State, and passed in a public hearing held by the Revenue Department. However, the draft transfer-pricing law is not yet in effect, but must still be submitted to the National Legislative Assembly for the legislative process.
Mazars' Doing Business in Asia Pacific is a practical guide for businesses who have invested or are looking to invest in the region.
All employees in Thailand must file an annual personal income tax return, known as a PND 91. This edition of ‘A Closer Look’ takes a deep dive into the requirements when preparing the PND 91 and considers what are the options available to employees to minimize their personal income tax. There are a number of tax allowances that employees cannot afford to overlook.
IFRS 15: how has financial reporting changed since 31 December 2016?
Into the final straight before transition to IFRS 15: What can we learn from financial reporting as of 31 December 2016?
移転価格税制（Transfer Pricing Taxation）とは、多国籍企業の国境を跨いだ関連会社間の取引（商品取引、役務提供、無形資産取引、融資およびリース取引等）を利用した、税率の低い国への不合理な利益移転を是正する税制です。近年の各国における税収不足を補うため政府は運用を厳格化してきており、多国籍企業は、クロスボーダー取引やグループ企業の税務戦略の設定において、移転価格税制による課税リスクを認識し、事前に対策を講じる必要があります。
Transfer pricing (TP) is becoming one of the most prominent international tax issues, receiving special attention from national governments, as well as having an increasingly significant impact on the operation of multinational enterprises. It concerns prices charged in related-party transactions, including the internal transfer of tangible goods, intangible property, services, loan financing, and leases. It affects every aspect of cross-border operations, as well as the worldwide tax burden of corporations.
Mazars’ publication Doing Business in Asia Pacific is a practical guide for businesses who have invested or are looking to invest in the region.