Mazars Technical Update – November 2019

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:


  • 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


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


  • 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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