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09 July 2019

In this issue, our feature article various updates in Myanmar's tax landscape including the removal of the 2% advance income tax exemption on export, change of the tax assessment year in the country and the new 5% commercial tax on mobile handsets. We also discuss the nation’s recent...

09 July 2019

The Ministry of Commerce has enacted a new regulation to add the provision of loans and certain services to related companies to the list of service businesses that do not require a foreign business license under the Foreign Business Act.The following service businesses will no longer require a...

26 June 2019

After numerous attempts over the years to reshape the way property tax is imposed in Thailand, new property tax legislation has finally entered into law in Thailand.The new law replaces the current House and Land Tax Act and the Local Development Tax Act and aims to encourage the productive use...

26 June 2019

By enacting measures to preserve natural and heritage sites, Thailand is stepping up efforts to protect its visitor attractions and promote sustainable tourism, although the intervention is expected to affect sector earnings in the short term.In early May tourism officials announced that the...

24 June 2019

BAHRAIN: Second phase of VAT implementation to kick in \ SAUDI ARABIA - Revised rules for Directors’ Fees \ SPAIN - New criteria for applying the VAT exemption to Composite Financial Services2020

20 June 2019

Reputation and brand damage tops risk agenda for global business leaders

17 May 2019

移転価格税制の導入は、タイにおける移転価格法案の策定に向けた重要な一歩となります。国際的な動向と整合するためのタイ政府の真剣な取り組みを反映して、新しい移転価格税制がタイの歳入法に導入されました。 新しい法律移転価格ルールと救済措置の成文化移転価格文書の用意の義務化特定の納税者に対する関連当事者間取引の報告を義務付ける。移転価格について調整する権限を税務署職員へ付与する。違反に対する罰則制度 背景タイ国歳入法はすでに65条2項(4)に明示的な規定があり、すべての納税者は取引を行う中で市場価格に従うことを要求しています。新しく制定された移転価格税制は...

14 May 2019

This newsletter summarises recent tax developments of international interest across the world. In this issue, read about an update on Canada 2019 Tax Budget, Japan’s revision of Japanese earnings stripping rules, the UK profit fragmentation, and other tax news from around the world.

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