Jonathan Stuart-Smith Tax Partner
Jonathan Stuart-Smith is a tax partner at Mazars in Thailand. He brings with him a wealth of over 20 years’ experience working in Asia, including Thailand, Japan, Singapore and Hong Kong, advising companies on cross-border trade and investment. He specializes in international tax, transfer pricing, and transactions.
He advises clients in most sectors and work with large corporations, funds, and entrepreneurs. He works with inbound clients on the tax implications of their trade and investment under local law and treaties, as well as outbound investors on the global tax implications of doing business across borders.
After graduating from the University of Nottingham with a degree in Industrial Economics, he started his career in London, where he qualified as a Chartered Accountant and worked for 10 years.
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Pages associated to Jonathan Stuart-Smith
Services
- Corporate tax
- Personal tax
- International Tax
- Indirect Tax
- VAT & indirect tax
- Withholding Tax
- Property and real estate
- Tax investigations and tax refunds
- Tax due diliegence
- National & domestic tax
- Private client tax
- Global mobility & employment tax
- Tax compliance
- Tax dispute resolution
- Global tax credits & incentives
- Corporate structures
- The M&A Tax in APAC
- Tax Advisory Services
- Transfer Pricing | Forvis Mazars | Thailand
- M&A tax
Insights
- Brochure for Transfer-pricing Services in Thailand
- Update on VAT registration of e-services
- Tax filing deadline extensions - August 2021
- Waiver or reduction of tax penalties
- Extension of the reduced VAT rate
- Mazars’ flagship conference
- Additional tax deduction for the purchase of antigen test kits
- Application form for a good or registered exporter
- International indirect tax webinar series
- Information / documents required for the local transfer-pricing file
- Requirements for Country-by-Country Report in Thailand
- New e-filing system
- Thought leadership series – Thailand M&A landscape
- Additional deduction for the purchase of antigen test kits
- Additional tax deduction for SMEs to use a computer program
- Additional deduction for the employment of ex-convicts
- Extension of filing deadline for country-by-country report
- Additional tax deduction for SMEs to acquire a computer program
- Corporate income tax exemption from government projects
- Reduction of transfer and mortgage fees for residential property
- Personal Income Tax exemptions for Long Term Resident Visa holders
- Personal income tax implications of cryptocurrency / digital tokens
- VAT and personal income tax exemption for trading cryptocurrencies or digital tokens
- Extension of deadline for filing transfer-pricing disclosure form for 2020
- VAT and personal income tax exemption for trading cryptocurrencies or digital tokens
- Extension of deadline for filing transfer-pricing disclosure form for 2020
- Additional deduction for the purchase of biodegradable plastic products
- Deduction for the purchase of COVID-19 antigen self-test kits
- Reduction in Social Security Fund contributions
- Update on the transfer-pricing disclosure form
- Corporate income tax exemption for benefits received for government projects
- Tax issues relating to trading inventory
- Additional tax deduction for the purchase of biodegradable plastic products
- Tax measures to support tourism and related industries
- Reminder about filing half-year corporate income tax returns
- Tax implications of gifts to customers
- Income tax exemption for gains from disposal of shares in companies in targeted industries
- Filing past due tax returns through the Revenue Department’s e-filing system
- Claiming tax deductions for SSF and RMF investments
- Tax implications of New Year’s gifts and events
- Royal Decree on VAT exemption for data hosting services
- “Shop Dee Mee Kuen” tax rebate scheme
- Foreign actors granted exemption from personal income tax for five years
- Payment of stamp duty for electronic instruments
- Extended deadlines for e-filing
- Extension of withholding tax reduction to promote e-withholding tax system
- Tax and legal considerations of M&A in APAC 2023 webinar
- Thailand to start the automatic exchange of information this year
- Reduction in tax on land and buildings
- Thailand on implementing Global Minimum Tax Rules under OECD's BEPS 2.0 Pillar Two
- Extension of tax deduction for investing in an electronic tax system
- New measures for companies impacted by the global minimum tax announced by the Board of Investment of Thailand (“BOI”)
- Extension of double tax deduction for investing in an automation system
- Extension of a special tax deduction for STEM employee cost
- Extension of a special tax deduction for STEM employee training cost
- Thailand Tax – Foreign-sourced income to become taxable from 2024
- Thai personal income withholding tax to be filed in 2024
- Reduced VAT rate of 7% is extended for another year
- Q&A published on foreign-sourced income
- Further guidance from the Revenue Department on Foreign Sourced Income
- "Easy E-receipt" tax rebate program
- Stamp duty payment methods in Thailand
- Exploring the Employer of Record (EOR) arrangement: benefits, drawbacks, and tax implications
- Navigating key tax challenges for expatriates under EOR employment
- Recent public tax ruling on new merger scheme
- Mazars in Thailand appoints Jonathan Stuart-Smith as new tax partner
- A new head of tax appointed to support clients
- M&A Tax in Asia-Pacific Webinar
- Taxation of International Assignees webinar
- M&A transactions in Thailand on the road to recovery
- Transfer Pricing Trends in Asia webinar
- Brochure for Transfer-pricing Services in Thailand
- Tax and legal considerations of M&A in APAC 2023 post-webinar
- Thailand Tax - Foreign-sourced income to become taxable from 2024
- Tax update - September 2023
- Tax flash news: Further guidance from the Revenue Department on Foreign Sourced Income
- Guide how to do business in Thailand
- Understanding the Global Minimum Tax
- Transfer Pricing in APAC in 2023 webinar
- Transfer Pricing in APAC 2023 in webinar
- Results of public hearing on draft legislation related to Pillar 2 of the OECD’s framework on base erosion and profit shifting.