Mazars in Thailand technical update – October 2021

[TECHNICAL UPDATE]

Mazars in Thailand technical update – October 2021

Tax:

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

 

Legal:

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

 

Accounting:

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

 

IFRS:

  • 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

 

Read full article: www.mazars.co.th/Home/Insights/Our-publications/Mazars-in-Thailand-technical-update/Mazars-in-Thailand-technical-update-October-2021

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