Other Briefings
Comparing Tax Rates Across ASEAN
In this article, we provide an inter-country comparison of tax rates across ASEAN, including in relation to PIT, CIT, VAT and GST, which is essential for making informed FDI decisions in the region.
Managing Revenue Department Audits in Thailand
In this article, JNP Legal discusses how to deal with revenue department reviews and audits in Thailand.
Thailand’s E-Commerce Tax
In this article, JNP Legal analyzes the implications of Thailand’s upcoming e-commerce law for foreign businesses.
Tax Compliance in ASEAN in 2018
In this article, we analyze the ease or burden of tax compliance in ASEAN in 2018 and beyond. We discuss aspects ranging from time and documentation to the effectiveness of government policies for the benefit of would-be investors.
Taxation in ASEAN: An Introduction
In this article, we highlight the salient features of the taxation regimes of the individual member states of ASEAN. We examine the various forms of taxation within ASEAN while highlighting their regional variations.
Key Highlights of Cambodia-China Double Taxation Treaty
The China-Cambodian Double Taxation Treaty (DTT) entered into force on January 26, 2018, and will be applicable to income received on or after January 1, 2019. Read our article to know about the key highlights of the treaty.
The 2018/19 ASEAN Tax Comparator – New Issue of ASEAN Briefing Magazine
The latest issue of ASEAN Briefing Magazine titled, “The 2018/19 ASEAN Tax Comparator”, is out now and available to subscribers as a complimentary download in the Asia Briefing Publication Store.
Cambodia’s DTAs with Singapore and Thailand Come into Effect
Cambodia’s two new Double Tax Agreements (DTAs) – with Singapore and Thailand – has now come into effect. The two agreements aim to clarify taxation rights and also provide for exemption of tax on certain types of income, lowering barriers to cross-border investment and encouraging bilateral trade.
The Philippines’ New Tax Reform Package Approved
The Philippines’ much awaited tax reform package or Tax Reform for Acceleration and Inclusion (TRAIN) was signed into law recently, paving the way for a simpler and fairer tax regime in the country. Read more about the key changes introduced by the new law in our latest article.
Thailand’s New Personal Income Tax Structure Comes Into Effect
Thailand’s updated personal income tax structure officially came into effect on January 1, 2017, with the aim to ease tax burdens and boost disposable income. The new structure revises the income tax bands subject to 30 percent and 35 percent tax, and increases deductibles, and doubles allowances.
