Mazars Thailand Technical Update – February 2017

Mazars Thailand’s Technical Update – February 2017 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, Social Security, IASB, IFRS, BOI

27 March 2017

Tax

  • Exemption from income tax for dividends received from profits derived from businesses receiving Board of Investment incentives
  • Measure to encourage individuals to register a company or legal partnership

Legal

  • Employees who are not subject to the Social Security Act

Accounting

  • Employee benefits obligation

IFRS

  • IASB Update – February 2017
  • Improvements to IFRSs – 2015-2017 Cycle
  • Putting IFRS 16 into practice: practical advice from the IASB

Document

Technical Update_​February 2017