Mazars in Thailand technical update - November 2023
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Mazars in Thailand Tech 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
