Mazars Thailand Technical Update – November 2019

Mazars 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, Accounting, IFRS, Transfer-pricing, ROH, IHQ, ITC, Tax coupons, IFRS IC, IBOR, IASB

03 December 2019

Tax

  • Transfer-pricing disclosure form
  • Update on cancellation of tax incentives for ROH, IHQ, and ITC regimes
  • Tax implications of New Year’s gifts and events
  • Tax treatment of employee termination payments

Accounting

  • Tax coupons for duty and tax paid on exported goods in Thailand

IFRS

  • Compilation of IFRS IC agenda decisions published (Volume 1)
  • IBOR reform – Phase 2
  • IBOR reform: IASB updates IFRS Taxonomy
  • Podcast of IASB decisions taken at October Board meeting