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24 July 2017

Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 23rd issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in Australia, Germany, India, Ireland, Malaysia, Puerto Rico and Spain. As you...

24 July 2017

In the third 2017 edition of AITN, our feature article looks at the recently passed Tourism Tax Bill 2017 in Malaysia.The bill is set to introduce a new tourism tax that charges a specific rate on a tourist staying at certain categories of accommodation premises provided by an operator in...

22 July 2017

The Thai Revenue Department has announced a new regulation to permit small and medium enterprises to issue electronic tax invoices by email.

22 July 2017

The Thai government has extended corporate income tax exemptions granted to business startups for another year.

18 July 2017

In the current dynamic security threats landscape, organisations need to prove to stakeholders that they pay more than lip-service to cybersecurity. To do this they need to demonstrate two things: Firstly to 'raise their gaze' and establish better sight or awareness of the threat environment...

03 July 2017

AUSTRALIA: Foreign residents and Capital Gains Tax (CGT) \ CHILE: Expatriate visas in Chile \ DENMARK: Permanent establishment – Home of a sales manager \ THE NETHERLANDS: International severance payments that have been put in a Dutch B.V. – Which country has the right to taxation?

09 June 2017

This BDO In Practice sets out the requirements of IFRS 16 in relation to the classification and measurement of leases from the perspective of lessees and lessors and compares those requirements to the previous standards, primarily IAS 17. It should be noted that the guidance relating to lessor...

04 June 2017

Companies or juristic partnerships established under Thai law are subject to  corporate income tax("CIT") on net profits derived from their worldwide activities. Those established under a foreign law carrying on business in Thailand are subject to CIT only on the net profits arising from their...

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