Mazars in Thailand technical update – April 2021
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Mazars in Thailand technical update – April 2021
Mazars in Thailand’s Technical Update – April 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, AGMs, COVID-19, IFRS 16, IOSCO
07 May 2021
Tax
- Transfer-pricing disclosure form
Legal
- New interest rates under the Civil and Commercial Code
- 2021 AGMs can be postponed
- Provision of services by foreign entities to the Thai Government and state enterprises
Accounting
- Recognition of a provision for liquidated damages
IFRS
- Amendment to IFRS 16 on rent concessions beyond 30 June 2021
- IFRS Foundation makes rapid progress toward creation of international Sustainability Standards Board
- IOSCO releases statement on going concern issues in the context of the Covid-19 pandemic
- Redeliberations begin on Primary Financial Statements project
