The decision of the Full Federal Court of Australia in Chevron Australia Holdings Pty Ltd (CAHPL) v Commissioner of Taxation [2017] FCAFC 62, handed down on April 21, 2017, has drawn considerable interest and may influence the OECD in its development of the Base Erosion and Profit Shifting (BEPS) guidance for the application of the arm’s...
The Thai government has long believed in an open, laissez faire economy. Foreign investment is welcome, and various types of incentives – either tax incentives or non-tax incentives – are granted to attract foreign investment through government agencies, such as the Board of Investment (BOI) and the Industrial Estate Authority of...
Endowed with fertile soil, advantageous geography and historically favourable weather cycles, Thailand possesses many of the attributes necessary to fashion itself into one of the premier agricultural powerhouses not just in Asia, but throughout the world. Since before the creation of the modern kingdom of Thailand, farmers have been...
Selected headline numbers generated by the Thai education sector have been encouraging. The country has a high rate of literacy, an increasing number of top-rated universities, long school-life expectancy, a strong history of education and a large education budget. Globally and regionally, it compares well by these measures. The country also has...
An expanded product range aimed at broadening the client base alongside plans to target new markets are part of Thailand’s campaign to shore up its medical tourism industry, which is coming under pressure from increased competition and weaker economic performance in key source countries.
Thailand delivers health care effectively, fairly and at a relatively low cost. Its Universal Coverage Scheme (UCS) together with two other national programmes provide good basic benefits to all Thais, and now to most residents of the county. Because of its success Thailand is sometimes regarded as a health care model in the developing world. More...
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