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Home > Tax News > May 2010

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TAX NEWS - may 2010

Thailand Tax: Computation of taxable profits for corporate income tax purposes

As a result of the requirement to use IFRS, the Federation of Accounting Professions (FAP) of Thailand is studying the impact of the implementation of IFRS on the computation of taxable profits for corporate income tax purposes resulting from the differences between IFRS and the provisions of the Thai income tax law. In addition, the ASEAN Federation of Accounting Professions is assigning the Thai FAP to draft the accounting standards for small and medium-sized enterprises to be used by businesses covering the 10 ASEAN countries.

The draft is expected to be completed by November 2010.
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