Mazars in Thailand technical update – October 2021


Mazars in Thailand technical update – October 2021


  • Information / documents required for the local transfer-pricing file
  • Requirements for Country-by-Country Report in Thailand
  • New e-filing system



  • Notification of foreigners working for company receiving BOI incentives
  • New law on digital platforms providing services



  • Exposure Draft 2021/8: Initial Application of IFRS 17 and IFRS 9 – Comparative Information



  • ASB launches IFRS 9 post-implementation review
  • Update on Discussion Paper on business combinations and impairment tests
  • Ongoing IASB deliberations on presentation of financial statements


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