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Legal Developments - Law Firm Thought Leadership by LawAlliance Limited

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Challenges of cryptocurrency taxation

LawAlliance Limited | May 2, 2018

21 Apr 2018 at 04:00 / NEWSPAPER SECTION: BUSINESS Challenges of cryptocurrency taxation

Business Conversion Tax Incentives

LawAlliance Limited | April 6, 2018

4 Apr 2018 at 04:00 / NEWSPAPER SECTION: BUSINESS Business Conversion Tax Incentives Decree encouraging individuals to adopt company structures raises questions and problems that are still being resolved Tax incentives often appear attractive in theory, but the reality of attempting to claim them can often cause difficulties for taxpayers. Such has been the case …

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New transfer pricing regime imminent

LawAlliance Limited | March 22, 2018

20 Mar 2018 at 04:00 / NEWSPAPER SECTION: BUSINESS New transfer pricing regime imminent Vague 'justifiable grounds' excuse becomes a thing of the past as regulations brought up to international standards

Spouses and tax demands

LawAlliance Limited | March 6, 2018

6 Mar 2018 at 04:00 / NEWSPAPER SECTION: Spouses and tax demands Last year we were treated to some tortuous legal arguments about whether the Revenue Department could try to collect tax from former prime minister Thaksin Shinawatra on a share sale, even if it was made through the stock market, based on a summons …

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Double taxation on mortgage release

LawAlliance Limited | March 6, 2018

20 Feb 2018 at 06:57   Newspaper section: business Double taxation on mortgage release   Most people understand that the discharge of a debt by a creditor, or by someone else for the benefit of a debtor, could result in the debtor having taxable income equivalent to the amount of debt discharged. Likewise, when a …

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How to use the tax treaty with Cambodia

LawAlliance Limited | February 13, 2018

  23 Jan 2018 at 04:00 / NEWSPAPER SECTION: BUSINESS   How to use the tax treaty with Cambodia   The new double-taxation agreement between Thailand and Cambodia officially took effect on Jan 1 for withholding tax and corporate income tax. The two countries only signed the agreement on Sept 7 last year but rushed …

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Preserving your tax appeal rights

LawAlliance Limited | February 13, 2018

7 Feb 2018 at 04:00 28 / NEWSPAPER SECTION: BUSINESS Preserving your tax appeal rights   Cooperating with revenue officials improves your chances of fair treatment, while proving force majeure is very difficult   If you face a challenge from tax authorities, remember that the law can protect only those who cooperate with the taxman …

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Preserving your tax appeal rights

LawAlliance Limited | February 13, 2018

7 Feb 2018 at 04:00 28 / NEWSPAPER SECTION: BUSINESS Preserving your tax appeal rights   Cooperating with revenue officials improves your chances of fair treatment, while proving force majeure is very difficult   If you face a challenge from tax authorities, remember that the law can protect only those who cooperate with the taxman …

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Flip-flop on treatment of exports of services

LawAlliance Limited | October 19, 2017

17 Oct 2017 at 04:00 / NEWSPAPER SECTION: BUSINESS  Flip-flop on treatment of exports of services  Trying to prove an export of services is quite elusive in respect of time and place, and different parties have different views on what should be considered as exportation for tax purposes. For this reason, the number of problems encountered …

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Deductibility of guaranteed amounts by fund sponsors

LawAlliance Limited | October 10, 2017

3 Oct 2017 at 04:00 / NEWSPAPER SECTION: BUSINESS Deductibility of guaranteed amounts by fund sponsors Property funds have long been popular with investors in Thailand, where the mutual-fund structure is being phased out and funds are being converted to real estate investment trusts or REITs. Raising funds from investors through such vehicles often involves a …

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