Tax & Accounting

Transfer Pricing in Thailand


The current law in Thailand requires taxpayers to be able to justify on any Thai Revenue Department review that both domestic and international related party transactions have been carried out at ‘market price’. Read more in this article from JNP Legal.

Indonesia Eases Tax Holiday Policy for New FDI Projects in All Sectors


In a bid to attract more investment to support the country’s economic growth, Indonesia recently issued a new regulation granting a 100 percent Corporate Income Tax (CIT) cut to new FDI-backed businesses across all sectors. Read our latest article to know more.

Malaysia to Re-Introduce Sales and Services Tax from September 1


On September 1, 2018, Malaysia will re-introduce the Sales and Services Tax (SST), replacing the three-year-old Goods and Services Tax (GST). Read our latest Regulatory Brief to know more about this levy.

Thailand and the OECD’s Base Erosion and Profit Shifting


Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity. Read more to know how BEPS affect taxation in Thailand.

Comparing Tax Rates Across ASEAN


In this article, we provide an inter-country comparison of tax rates across ASEAN, including in relation to PIT, CIT, VAT and GST, which is essential for making informed FDI decisions in the region.

Managing Revenue Department Audits in Thailand


In this article, JNP Legal discusses how to deal with revenue department reviews and audits in Thailand.

Thailand’s E-Commerce Tax


In this article, JNP Legal analyzes the implications of Thailand’s upcoming e-commerce law for foreign businesses.

Tax Compliance in ASEAN in 2018


In this article, we analyze the ease or burden of tax compliance in ASEAN in 2018 and beyond. We discuss aspects ranging from time and documentation to the effectiveness of government policies for the benefit of would-be investors.

Taxation in ASEAN: An Introduction


In this article, we highlight the salient features of the taxation regimes of the individual member states of ASEAN. We examine the various forms of taxation within ASEAN while highlighting their regional variations.

Key Highlights of Cambodia-China Double Taxation Treaty


The China-Cambodian Double Taxation Treaty (DTT) entered into force on January 26, 2018, and will be applicable to income received on or after January 1, 2019. Read our article to know about the key highlights of the treaty.

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Related reading
  • The 2018/19 ASEAN Tax Comparator
  • An Introduction to Doing Business in ASEAN 2017
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