Mazars 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.
This month’s articles include:
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
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