Mazars in Thailand technical update – February 2023
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Mazars in Thailand technical update February 2023
Mazars in Thailand’s Technical Update - February 2023 contains a number of interesting articles on Accounting, Tax, Legal, IFRS and Sustainability that will be important to your business.
Keywords: Mazars, Thailand, Accounting, Tax, Legal, IFRS, Sustainability, IASB, ISSB, VAT
1 March 2023
Tax
- Foreign actors granted exemption from personal income tax for five years
- Payment of stamp duty for electronic instruments
- Extended deadlines for e-filing
Legal
- Changes in the law regarding business combinations
Accounting
- Research and development of software and website costs
IFRS
- Redeliberations continue on Primary Financial Statements project
- OECD Pillar Two: IASB publishes proposed amendments to IAS 12
Sustainability
- ISSB continues discussions on draft IFRS Sustainability Standards
