Mazars Thailand Technical Update – July 2017

Mazars Thailand’s Technical Update – July 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, IFRS, PIT, TCA, FAP, IASB, IAS 12, IAS 16, IFRIC 23

08 August 2017

 Tax

  • Personal income tax benefits for the employee of a company or partnership that conducts a targeted business

Legal

  • New Trade Competition Act

Accounting

  • FAP update
  • How to reclassify long-term loans that are liabilities to be paid back on demand from non-current liabilities to current liabilities

IFRS

  • A new look for IFRS.org!
  • IASB proposes narrow-scope amendments to IAS 16
  • IFRIC 23 and uncertainty over income tax treatments (Interpretation of IAS 12)

Document

Mazars Thailand Technical Update – July 2017