A recurring question in tax practice is whether the Thai Revenue Department has the authority to assess interest on unpaid share capital owed by a shareholder, particularly where the…
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Taxing Times Thailand – March 2023
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A reduction of capital of a company or juristic partnership, only to the extent that the amount paid does not exceed the accumulated profits and reserves combined, shall be…
A reduction of capital of a company or juristic partnership, only to the extent that the amount paid does not exceed the accumulated profits and reserves combined, shall be…
It is well known that discounts used in the course of business operations can generally be classified into two types: trade discounts and cash discounts….
Under Thai tax law, certain types of income are subject to withholding tax at source. However, not all payments fall within this obligation…
An e–Tax Invoice (Electronic Tax Invoice) is a tax invoice prepared in digital format, replacing the traditional paper-based document….
A recurring question in tax practice is whether the Thai Revenue Department has the authority to assess interest on unpaid share capital owed by a shareholder, particularly where the…
A reduction of capital of a company or juristic partnership, only to the extent that the amount paid does not exceed the accumulated profits and reserves combined, shall be…
A reduction of capital of a company or juristic partnership, only to the extent that the amount paid does not exceed the accumulated profits and reserves combined, shall be…
