On 17 March 2023, Thailand and OECD renewed the Thailand Country Program for a second phase (Phase 2). This relationship has evolved in the past years as Thailand becomes participative in ‘OECD bodies, policy reviews, and selected databases, as well as adhering to a number of OECD legal...
On 7 March 2023, the Cabinet approved to adopt the 15% global minimum tax under Pilar Two of the Economic Co-operation and Development (OECD)/G20 Inclusive Framework on Base Erosion and Profit Shifting, and officially assigned the following agencies to propose the necessary measures supporting...
Recent market developments have given rise to a variety of financial instruments that are linked to sustainability initiatives, indices, or targets.
Buyers will more often than not undertake due diligence procedures on the seller’s business. This due diligence could be done through in-house resources or through external providers. Due diligence done well can add significant value to the transaction and for those sellers not prepared for the...
Welcome to the first issue of BDO in Thailand’s Quarterly Digest, our newsletter on important topics for our clients and contacts. This publication aims to inform you on the latest updates to various rules and regulations in Thailand. Topics, we hope you will find useful.
The BDO Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.
Many foreigners who own and rent out property don’t know that they will receive money back after submitting the return as many rental agencies are withholding 15% tax.
We have identified seven trends that will impact private equity firms and portfolio companies over the remainder of 2023.
BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.