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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 co...
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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 ...
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Corporate Income Tax. Thailand
This resource provides information about Corporate Income Taxes in Thailand.
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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 add...