Mazars in Thailand technical update – October 2021
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Mazars in Thailand technical update – October 2021
Mazars in Thailand’s Technical Update – October 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, BOI, IASB, IFRS 9, IFRS 17
1 November 2021
Tax
- Information / documents required for the local transfer-pricing file
- Requirements for Country-by-Country Report in Thailand
- New e-filing system
Legal
- Notification of foreigners working for company receiving BOI incentives
- New law on digital platforms providing services
Accounting
- Exposure Draft 2021/8: Initial Application of IFRS 17 and IFRS 9 – Comparative Information
IFRS
- IASB launches IFRS 9 post-implementation review
- Update on Discussion Paper on business combinations and impairment tests
- Ongoing IASB deliberations on presentation of financial statements