Economic crises and / or recessionary environments typically cause reductions in the future expected economic returns of assets which leads to the need for asset impairment tests. Impairment tests…

Short-term leasing, such as Airbnb has become more popular in Thailand’s major condominium and house rental markets.  However, without a proper Hotel License, these transactions are violating Thai laws….

Are you minimising your tax and maximising your benefits? Our tax team provide an update of how to best use the RMF, SSF and Life Insurance schemes to maximise…

Most companies in Thailand will hire the following persons (foreign or local) to work for their companies from time to time: (1) Secondees (2) Related-Company Dispatches (3) Freelancers (4)…

As traditional banks tighten their lending appetites, a new wave of lenders have emerged to plug the gap. But they are known for their rigorous review and vetting process….

Visual Capita released 2018 Migration Flow Map, showing how the high net worth individuals (HNWI) who has net worth more than million dollar changed their nationality in the last…

Introduction In December 2017, the European Union (“EU”) Code of Conduct Group on Business Taxation assessed the tax policies of jurisdictions with no or only nominal tax against the…

The Thai Immigration Bureau recently announced the enforcement of TM30 rules requiring the owners of all properties in Thailand to report all foreigners residing/present overnight on their premises to…

In 2018, Chinese citizens entered and exited 560 million person-times, accounting for 86.1% of the total number of entry-exit personnel, a year-on-year increase of 12%, and maintained growth for 15…