1 - 5 of 5 results by "Lawalliance Limited Company"
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1. business | 21 May 2013
New personal income rates too late for 2013?
TAX CORNER
By Lawalliance Limited Company, Newspaper section: Business
» In December last year, the cabinet approved new personal income tax rates to help people deal with the higher cost of living resulting from several factors including the rise in the minimum wage, and to make Thai persona...
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2. business | 07 May 2013
Handling the 5% tax assessment
TAX CORNER
By Lawalliance Limited Company, Newspaper section: Business
» In the real world, your company may come across a situation in which a financial statement cannot be signed off because of some problems. For example, conflict from changing the licensed auditor from one house to another...
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3. business | 23 Apr 2013
The withholding tax trap on bank fees
TAX CORNER
By Lawalliance Limited Company, Newspaper section: Business
» It is commonly known that if a company needs to acquire loan financing from a bank, interest will not be the only cost. It is very likely you will be required to bear withholding tax on the interest costs payable to an o...
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4. business | 09 Apr 2013
Supreme court sets precedent on royalties
TAX CORNER
By Lawalliance Limited Company, Newspaper section: Business
» Taxpayers and the Revenue Department have been locked in endless disputes over the nature of fees paid to offshore service providers. Should such fees be classified as "royalties" or "service fees" under an agreement for...
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5. business | 26 Mar 2013
Tax impact from new accounting standards and what to expect
TAX CORNER
By Lawalliance Limited Company, Newspaper section: Business
» Companies in Thailand this year are required to adopt three new Thai Accounting Standards (TAS) in preparing their financial statements, effective from Jan 1. They are: TAS 12 "Income Taxes"; TAS 20 "Accounting for Gover...
