Mazars Thailand Technical Update – November 2018
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Mazars Thailand Technical Update – November 2018
Mazars Thailand’s Technical Update – November 2018 contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.
Keywords: Mazars, Thailand, Accounting, Audit, IFRS, Tax, Legal, e-Donation, Transfer-Pricing Law, Land and Building Tax, e-Commerce, IASB, Software, Cloud Computing, Share-based Payment
03 December 2018
Tax
- New Land and Building Tax Act
- e-Donation system
- Update on tax deduction of up to THB 60,000 for a second child born from 2018 onwards
- New Transfer-Pricing Law
Legal
- Sales of goods or provisions of services through e-commerce which are not considered direct marketing
Accounting
- Capitalizing a software licence, maintenance fees, and cloud computing arrangement
IFRS
- IASB amends definition of “material”
- Share-based payment research project
