Mazars in Thailand technical update – October 2021

Mazars in Thailand’s Technical Update – October 2021 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, BOI, IASB, IFRS 9, IFRS 17

1 November 2021


  • Information / documents required for the local transfer-pricing file
  • Requirements for Country-by-Country Report in Thailand
  • New e-filing system


  • Notification of foreigners working for company receiving BOI incentives
  • New law on digital platforms providing services


  • Exposure Draft 2021/8: Initial Application of IFRS 17 and IFRS 9 – Comparative Information


  • IASB launches IFRS 9 post-implementation review
  • Update on Discussion Paper on business combinations and impairment tests
  • Ongoing IASB deliberations on presentation of financial statements


Mazars in Thailand technical update – October 2021