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Revenue Departmental Instruction No. Paw. 113/2545 on Corporate Income Tax - Determination of Transfer Price based on the Market Price
International business transactions have increased dramatically over the years. Investment has increasingly expanded at an unprecedented rate in many countries. These internatio...
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Concessions and Leases in the LAO PDR: Taking Stock of Land Investments
This publication provides the first national overview of land concessions and leases in the Lao PDR. It was initiated in response to the rapid expansion of land deals and the co...
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Lao National Biosafety Frameworks
Lao National Biosafety Framework is a combination of policy, legal, administrative and technical instruments that are set in place to address safety for the environment and hu...
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Sanitary and phytosanitary measures: enhancing agro-food trade in the Lao PDR
The study examines legal and regulatory measures, border crossing procedures and institutional capacities affecting Lao agro-food exports and imports. It reviews the experiences...
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Transfer Pricing Audits: Assessment or Adjustment
KPMG Vietnam’s tax director Tran Dong Binh looks at the Ministry of Finance’s efforts to implement a new transfer pricing audit assessment.
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Biennial Review and Assessment of the World Timber Situation 2015-2016
This Review reports on developments in the global timber sector and wood markets, with a focus on tropical timber, in 2015. It contains data on production and trade for 2012-201...
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Vietnam Tropical Forest and Biodiversity Assessment
Sections 118 and 119 of the Foreign Assistance Act (FAA) of 1961, as amended, mandate the United States Agency for International Development (USAID) to undertake analysis of bio...
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CITES I-II-III Timber Species Manual
The CITES Appendixes I-II-III Timber Species Manual provides the procedures for the enforcement of the Convention on International Trade in Endangered Species of Wild Flora an...
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Baseline Study 3, Vietnam: Overview of Forest Governance and Trade
In 2009, PROFOREST conducted a study on the forestry sector in Vietnam, commissioned by the European Forestry Institute (EFI). The report compiled information on issues related ...
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Criminal Justice Responses to the Illegal Trade in Timber in Vietnam
This report is primarily concerned with the illicit exploitation of timber within forest areas and its movement and then trafficking across borders for profit. These activities ...
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Biotechnology Policy-Making, Regulations and Development in the ASEAN Region
- ASEAN countries are highly diversified in terms of R&D, human resources development, basic infrastructure, facilities, etc. and capacity building mechanism is urgently needed ...
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Plentiful forests, happy people? The EU’s FLEGT approach and its impact on human rights and private forestry sustainability schemes
Focusing on potential impact on social sustainability in timber exporting or processing states outside the EU, this article discusses the EU’s Forest Law Enforcement, Governance...
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Global Forest Resources Assessment 2020: Guidelines and Specifications
FAO has been monitoring the world’s forests at 5 to 10-year intervals since 1946. The recent Global Forest Resources Assessments (FRA) have been produced every five years in an ...
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ASEAN: Regional Trends in Economic Integration, Export, Competitiveness, and Inbound Investment for Selected Industries
This report describes trends in regional integration, export competitiveness, and inbound investment for six industries within the Association of Southeast Asian Nations (ASEAN)...
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Tobacco giant Philip Morris faces S$3.15 billion fine in Thailand for tax evasion
Article about tobacco giant Philip Morris’ operations and allegations over tax disputes in the Kingdom of Thailand.
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Environmental Impact Assessments in Developing Countries: An Opportunity for Greater Environmental Security?
The first half of this Working Paper will give a background of the origins and development of environmental impact assessments. The second half of the paper will focus on enviro...
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From the Tiger to the Crocodile: Abuse of Migrant Workers in Thailand
The thousands of migrant workers from Burma, Cambodia, and Laos who cross the border into Thailand each year trade near-certain poverty at home for the possibility of relative p...
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Restricted Rights: Migrant Women Workers in Thailand, Cambodia, Malaysia
This report presents the results of new research into the lives and conditions facing migrant women workers in Thailand, Cambodia and Malaysia. In particular, it presents the fi...
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Transfer Pricing Loopholes Likely to be Closed Soon
Among tax-avoidance methods, transfer pricing is the most controversial. While it is never acceptable to the Revenue Department, it has become pervasive and more complicated. Th...
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New Transfer Pricing Rule Getting Needed Adjustment
Bangkok Post article about Thai government’s attempt to amend the transfer pricing rule.