Skip to content

32 library_records found

Topics: Taxation

Filter Results

  • Case study of tax system in Cambodia

    en km Cambodia Case studies Srun Sroy, Transparency International Cambodia 2016 Taxation
    The purpose of this case study is threefold: (i) describe Cambodia’s tax environment from an anticorruption perspective, (ii) identify and analyze the different ways in which co...

  • Legal notes on tax registration obligations for associations or non-profit organizations and NGOs

    km Cambodia Analysis, discussion papers, and blogs Legal Aid of Cambodia (LAC) 2023 Civil society, Laws and regulations, Non-governmental organizations, Taxation
    This legal note explains the registration​ obligations for associations and non-governmental organizations, the registration of business activities, tax declaration obligations,...

  • Guidebook on stamp duty on transfer of ownership or possession of real estate

    km Cambodia Books and book chapters Director General of Taxation 2021 Taxation
    The guidebook on stamp duty on the transfer of ownership or possession of real estate can be used in the payment of stamp duty on real estate property to be collected on any tra...

  • Project fact sheet: Tracking public revenues from extractive industries in Cambodia

    en km Cambodia Advocacy and promotional materials Open Development Cambodia 2023 Extractive industries, Extractive industries revenue, Oil and gas resources, Taxation
    The tracking public revenues from extractive industries in Cambodia project aims to enhance government accountability and increase awareness and public debate.

  • List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020

    km Cambodia Guidelines, instruction manuals, handbooks Mining, Taxation
    List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020.

  • Legal compliance: Tax Obligation​ for NGOs and Associations

    en km Cambodia Conference/workshop proceedings and presentations Legal Aid of Cambodia (LAC) 2022 Civil society, Civil society policy and regulation, Laws and regulations, Non-governmental organizations, Taxation
    This slide presentation is prepared the assisting the civil society organization (CSO) in better understanding tax obligations.

  • Guidebook on unused land tax

    km Cambodia Guidelines, instruction manuals, handbooks General Department of Taxation 2021 Land, Taxation
    The guidebook on "Tax on Unused Land" was prepared by the Department of Taxation of Real Estate and the General Department of Taxation in accordance with Article 96 of the Tax L...

  • Guidance on Advance Pricing Arrangement (APA) Process

    en th Thailand Guidelines, instruction manuals, handbooks The Revenue Department of Thailand Taxation
    Advance Pricing Arrangement (hereinafter referred as ‘APA’) is an arrangement made between the taxpayer and the tax authority, providing transfer pricing issues for intra-group ...

  • Corporate Income Tax. Thailand

    en Thailand Guidelines, instruction manuals, handbooks The Revenue Department of Thailand 2015 Taxation
    This resource provides information about Corporate Income Taxes in Thailand.

  • Personal Income Tax. Thailand

    en Thailand Guidelines, instruction manuals, handbooks The Revenue Department of Thailand 2014 Forest policy and administration, Logging and timber, Taxation
    Information about Personal Income Tax in Thailand.

  • Value Added Tax

    en Thailand Guidelines, instruction manuals, handbooks The Revenue Department of Thailand 2014 Taxation
    Information about Value Added Tax (VAT) in Thailand. VAT has been implemented in Thailand since 1992 replacing Business Tax (BT). VAT is an indirect tax imposed on the value add...

  • 28 Tax Revenue Officials Implicated in Corruption Case

    en Myanmar Analysis, discussion papers, and blogs Htet Naing Zaw, The Irrawady 2013 Anti-corruption, Legal aid providers, Taxation
    An article about implicating tax revenue officials in corruption case.

  • Thailand’s New Transfer Pricing Guidelines

    en Thailand Reports, journal articles, and research papers (including theses and dissertations) Dezan Shira & Associates, ASEAN Briefing 2015 Business structures and legal registration, Taxation
    Transfer pricing refers to the sale of goods or services between branches of a company or subsidiary companies to a parent enterprise, and most countries instate some form of tr...

  • Thailand Charges Philip Morris with Tax Evasion

    en Thailand Analysis, discussion papers, and blogs Nopparat Chaichalearmmongkol, The Wall Street Journal 2016 Taxation
    The Wall Street Journal article about tax evasion charges against Philip Morris in Thailand.

  • Thailand Slaps Philip Morris With More Tax Evasion Charges

    en Thailand Reports, journal articles, and research papers (including theses and dissertations) Joshua Jamerson, The Wall Street Journal 2017 Taxation
    The Wall Street Journal article about tax evasion charges against Philip Morris in Thailand.

  • Statement on the Tax Status of the Business - Thailand

    en Thailand Guidelines, instruction manuals, handbooks The Revenue Department of Thailand 2006 Taxation

    This dataset has no description


  • Certificate of Status of Taxable Person. Thailand

    en Thailand Guidelines, instruction manuals, handbooks The Revenue Department of Thailand 2008 Forest policy and administration, Logging and timber, Taxation
    This resource provides information about the Certificate of Status of Taxable Persons in Thailand.

  • Taxation in Thailand

    en Thailand Guidelines, instruction manuals, handbooks Thailand Board of Investment 2014 Forest policy and administration, Logging and timber, Taxation
    Taxation in Thailand is part of the Business Guide to Thailand 2014 and provides information about tax related issues in the country.

  • Revenue Departmental Instruction No. Paw. 113/2545 on Corporate Income Tax - Determination of Transfer Price based on the Market Price

    en Thailand Guidelines, instruction manuals, handbooks The Revenue Department of Thailand 2002 Business structures and legal registration, Taxation
    International business transactions have increased dramatically over the years. Investment has increasingly expanded at an unprecedented rate in many countries. These internatio...

  • Transfer Pricing Audits: Assessment or Adjustment

    en Viet Nam Archived web content 2014 Business structures and legal registration, Taxation
    KPMG Vietnam’s tax director Tran Dong Binh looks at the Ministry of Finance’s efforts to implement a new transfer pricing audit assessment.

You can also access this registry using the API (see API Docs).