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…

Retirement Age of Employees THE CABINET approved on 4th January 2017 a draft amendment to the Labour Protection Act, which requires employers to provide compensation to retiring employees as well…