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magazine

Comparador de los tipos impositivos en ASEAN para los años 2016/2017

Comparador de los tipos impositivos en ASEAN para los años 2016/2017

En esta edición de ASEAN Briefing, examinamos la fiscalidad regional de ASEAN a través de la comparación de impuestos de sociedades, impuestos indirectos y retención de impuestos. Además les presentamos el resumen de los diferentes marcos de cum...

magazine

The 2016/17 ASEAN Tax Comparator

The 2016/17 ASEAN Tax Comparator

In this issue of ASEAN Briefing, we examine regional taxation in ASEAN through a comparison of corporate, indirect, and withholdings taxation. We further present an overview of the compliance environments found across the region and analyze ASEAN’s...

magazine

Managing ASEAN Expansion from Singapore

Managing ASEAN Expansion from Singapore

For the second issue of our ASEAN Briefing Magazine, we look at the benefits of using Singapore a hub for the management of regional operations throughout ASEAN. We firstly focus on the position of Singapore relative to its competitors, such as the N...

infographic

FDI in ASEAN 5

FDI in ASEAN 5

This infographic presents the composition of foreign invested capital in 5 ASEAN member nations.

magazine

La Cintura Economica della Via della Seta

La Cintura Economica della Via della Seta

In questo numero di Asia Briefing presentiamo le principali caratteristiche della Cintura Economica della Via della Seta, evidenziando nel dettaglio il percorso via terra in Asia Centrale e quello via mare nel Sud-Est Asiatico. Nei prossimi decenni, ...

Q&A

What is the one difference between Thai Financial Reporting Standards and IFRS?

What is the one difference between Thai Financial Reporting Standards and IFRS?

The industry-specific financial instrument standards are different in IFRS and the Thai Financial Reporting Standards. However, the Thai Federation has announced two additional upcoming updates, namely the adoption of IFRS one year after its effectiv...

Q&A

In Thailand, in the majority of cases, companies must be audited by an independ...

 In Thailand, in the majority of cases, companies must be audited by an independ...

All companies, be it traded or not, must be examined and certified by an independent certified auditor. The only exception to this rule are the financial statements of a registered partnership under Thai Law, whose total capital, assets, and income a...

Q&A

What is the penalty for foreign companies who are late in submitting their audit...

What is the penalty for foreign companies who are late in submitting their audit...

All foreign companies have to submit their audited financial statements within five months or 150 days of the end of the fiscal year. If one company is overdue the deadline, this failure may result in a penalty of up to THB 100,000 (US$3,000).

infographic

Audit and Compliance Timeline for Companies Operating in Thailand

Audit and Compliance Timeline for Companies Operating in Thailand

This infographic shows the suggested timeline regarding annual audit for companies operating in Thailand.

infographic

Current State of IFRS Adoption in ASEAN

Current State of IFRS Adoption in ASEAN

This infographic is about the current state of IFRS adoption in ASEAN, including Indonesia, Malaysia, Thailand, Philippines, and Singapore.

magazine

Annual Audit and Compliance in ASEAN

Annual Audit and Compliance in ASEAN

For the first issue of our ASEAN Briefing Magazine, we look at the different audit and compliance regulations of five of the main economies in ASEAN. We firstly focus on the accounting standards, filing processes, and requirements for Indonesia, Mala...

BIT

Bilateral Investment Treaty between Netherlands and Thailand

Bilateral Investment Treaty between Netherlands and Thailand

Bilateral Investment Treaty between Netherlands and Thailand

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