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.
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.
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.
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.
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.
In this article, JNP Legal discusses how to deal with revenue department reviews and audits in Thailand.
In this article, JNP Legal analyzes the implications of Thailand’s upcoming e-commerce law for foreign businesses.
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.
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.
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.