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32 library_records found

Chuyên đề: Taxation

Kết quả lọc
  • Case study of tax system in Cambodia

    The purpose of this case study is threefold: (i) describe Cambodia’s tax environment from an anticorruption perspective, (ii) identify and analyze the different ways in which...

  • Legal notes on tax registration obligations for associations or non-profit organizations and NGOs

    This legal note explains the registration​ obligations for associations and non-governmental organizations, the registration of business activities, tax declaration obligations,...

  • Guidebook on stamp duty on transfer of ownership or possession of real estate

    The guidebook on stamp duty on the transfer of ownership or possession of real estate can be used in the payment of stamp duty on real estate property to be collected on any...

  • Project fact sheet: Tracking public revenues from extractive industries in Cambodia

    The tracking public revenues from extractive industries in Cambodia project aims to enhance government accountability and increase awareness and public debate.

  • List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020

    List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020.

  • Legal compliance: Tax Obligation​ for NGOs and Associations

    This slide presentation is prepared the assisting the civil society organization (CSO) in better understanding tax obligations.

  • Guidebook on unused land tax

    The guidebook on "Tax on Unused Land" was prepared by the Department of Taxation of Real Estate and the General Department of Taxation in accordance with Article 96 of the Tax...

  • Guidance on Advance Pricing Arrangement (APA) Process

    Advance Pricing Arrangement (hereinafter referred as ‘APA’) is an arrangement made between the taxpayer and the tax authority, providing transfer pricing issues for intra-group...

  • Corporate Income Tax. Thailand

    This resource provides information about Corporate Income Taxes in Thailand.

  • Personal Income Tax. Thailand

    Information about Personal Income Tax in Thailand.

  • Value Added Tax

    Information about Value Added Tax (VAT) in Thailand. VAT has been implemented in Thailand since 1992 replacing Business Tax (BT). VAT is an indirect tax imposed on the value...

  • 28 Tax Revenue Officials Implicated in Corruption Case

    An article about implicating tax revenue officials in corruption case.

  • Thailand’s New Transfer Pricing Guidelines

    Transfer pricing refers to the sale of goods or services between branches of a company or subsidiary companies to a parent enterprise, and most countries instate some form of...

  • Thailand Charges Philip Morris with Tax Evasion

    The Wall Street Journal article about tax evasion charges against Philip Morris in Thailand.

  • Thailand Slaps Philip Morris With More Tax Evasion Charges

    The Wall Street Journal article about tax evasion charges against Philip Morris in Thailand.

  • Statement on the Tax Status of the Business - Thailand

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  • Certificate of Status of Taxable Person. Thailand

    This resource provides information about the Certificate of Status of Taxable Persons in Thailand.

  • Taxation in Thailand

    Taxation in Thailand is part of the Business Guide to Thailand 2014 and provides information about tax related issues in the country.

  • Revenue Departmental Instruction No. Paw. 113/2545 on Corporate Income Tax - Determination of Transfer Price based on the Market Price

    International business transactions have increased dramatically over the years. Investment has increasingly expanded at an unprecedented rate in many countries. These...

  • Transfer Pricing Audits: Assessment or Adjustment

    KPMG Vietnam’s tax director Tran Dong Binh looks at the Ministry of Finance’s efforts to implement a new transfer pricing audit assessment.

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