1.Income tax at the target level –The merging company, as a transferor, would be required to conduct a valuation of its assets at the market price as of the date the dissolution (i.e. the merger) is registered with the Ministry of Commerce (MOC). The merging company would not be req...
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The new "innocent spouse" rules: an update on "equitable" relief Section 6015 liberalized the original innocent spouse rules and added 2 new avenues for claiming relief from joint and several tax liability. The 3 methods now available under Section 6015 are: 1. innocent spouse relief, 2. sepa...
Thailand will expand its incentive program to promote the adoption of electric trucks and buses and the local production of electric vehicle (EV) battery cells, aiming to strengthen its status as a regional EV manufacturing hub,...
Three new administrative penalty rules have been added, including a penalty of between 50 percent and three times the amount of tax due for withholding obligors who fail to withhold or collect taxes due. Provisions on anti-dumping and countervailing duties in the Tariff Law ...
Thailand will expand its incentive program to promote the adoption of electric trucks and buses and the local production of electric vehicle (EV) battery cells, aiming to strengthen its status as a regional EV manufacturing hub...
APAs were first introduced in Malaysia in 2009, with the addition of Section 138(c) to the Income Tax Act, which introduced provisions associated with negotiating and concluding APAs by the Malaysian taxpayer with the IRBM. In May 2012, the Income Tax (Advance Pricing Arrangement) Rules 2012 ...
Thailand will expand its incentive program to promote the adoption of electric trucks and buses and the local production of electric vehicle (EV) battery cells, aiming to strengthen its status as a regional EV manufacturing hub, ...
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