What areas of the fiscal regulatory framework should be targeted by the tax reform?
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Interviews & Viewpoints | Humberto Astete Miranda, Tax Partner, EY Perú : Interview from The Report: Peru 2018
This chapter provides an overview of Peru’s tax regime, covering areas of particular interest to investors such as individual and corporate income tax, international tax transparency, double taxation treaties, VAT regulation, foreign source income and other investor considerations. This chapter contains an interview with Humberto Astete Miranda, Tax Partner, EY Perú.
With a new administration in place, local and international players in Peru have regained optimism. As one of South America’s top performers due to its reforms and fiscal discipline, the country is benefiting from rising commodity prices and an export-oriented mining sector. In addition, 2018 brought increased public expenditure, with notable rises in the budgets for education, health, infrastructure and reconstruction.
Articles & Analysis | A guide to Thailand's major taxes and fees from The Report: Thailand 2018
The eight major taxes imposed in Thailand are: Corporate income tax: Thai incorporated entities are generally subject to tax on their worldwide income. Foreign incorporated companies are subject to tax on income derived from carrying on business in Thailand or on certain categories of income paid from Thailand. The standard corporate tax rate...
Interviews & Viewpoints | Andrew Jackomos and Paul Ashburn, Co-Managing Partners, BDO in Thailand: Interview from The Report: Thailand 2018
Articles & Analysis | A summary of tax legislation for businesses operating in Thailand from The Report: Thailand 2018
The main body of tax law in Thailand is the Revenue Code. Taxes listed under the Revenue Code are primarily collected under a self-assessment system of taxation, whereby taxpayers take responsibility for correctly filing their tax returns and paying taxes.