Challenges of cryptocurrency taxation
21 Apr 2018 at 04:00 / NEWSPAPER SECTION: BUSINESS Challenges of cryptocurrency taxation
Business Conversion Tax Incentives
4 Apr 2018 at 04:00 / NEWSPAPER SECTION: BUSINESS Business Conversion Tax Incentives Decree encouraging individuals to adopt company structures raises questions and problems that are still being resolved Tax incentives often appear attractive in theory, but the reality of attempting to claim them can often cause difficulties for taxpayers. Such has been the case …
New transfer pricing regime imminent
20 Mar 2018 at 04:00 / NEWSPAPER SECTION: BUSINESS New transfer pricing regime imminent Vague 'justifiable grounds' excuse becomes a thing of the past as regulations brought up to international standards
Spouses and tax demands
6 Mar 2018 at 04:00 / NEWSPAPER SECTION: Spouses and tax demands Last year we were treated to some tortuous legal arguments about whether the Revenue Department could try to collect tax from former prime minister Thaksin Shinawatra on a share sale, even if it was made through the stock market, based on a summons …
Double taxation on mortgage release
20 Feb 2018 at 06:57 Newspaper section: business Double taxation on mortgage release Most people understand that the discharge of a debt by a creditor, or by someone else for the benefit of a debtor, could result in the debtor having taxable income equivalent to the amount of debt discharged. Likewise, when a …
How to use the tax treaty with Cambodia
23 Jan 2018 at 04:00 / NEWSPAPER SECTION: BUSINESS How to use the tax treaty with Cambodia The new double-taxation agreement between Thailand and Cambodia officially took effect on Jan 1 for withholding tax and corporate income tax. The two countries only signed the agreement on Sept 7 last year but rushed …
Preserving your tax appeal rights
7 Feb 2018 at 04:00 28 / NEWSPAPER SECTION: BUSINESS Preserving your tax appeal rights Cooperating with revenue officials improves your chances of fair treatment, while proving force majeure is very difficult If you face a challenge from tax authorities, remember that the law can protect only those who cooperate with the taxman …
Preserving your tax appeal rights
7 Feb 2018 at 04:00 28 / NEWSPAPER SECTION: BUSINESS Preserving your tax appeal rights Cooperating with revenue officials improves your chances of fair treatment, while proving force majeure is very difficult If you face a challenge from tax authorities, remember that the law can protect only those who cooperate with the taxman …
Flip-flop on treatment of exports of services
17 Oct 2017 at 04:00 / NEWSPAPER SECTION: BUSINESS Flip-flop on treatment of exports of services Trying to prove an export of services is quite elusive in respect of time and place, and different parties have different views on what should be considered as exportation for tax purposes. For this reason, the number of problems encountered …
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Deductibility of guaranteed amounts by fund sponsors
3 Oct 2017 at 04:00 / NEWSPAPER SECTION: BUSINESS Deductibility of guaranteed amounts by fund sponsors Property funds have long been popular with investors in Thailand, where the mutual-fund structure is being phased out and funds are being converted to real estate investment trusts or REITs. Raising funds from investors through such vehicles often involves a …
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