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Publication article
31 August 2015
Permanent establishment (PE) is a very common term in international tax. The concept is very common in advice concerning cross-border business expansion. Many discussions between advisers and their clients will begin with a question along the...
Publication article
31 August 2015
CGT exemptions and concessions. More valuable now for the foreign resident. As a result of amendments to Division 115 of the Income Tax Assessment Act 1997 the capital gains tax discount (usually a 50% reduction) is not available to foreign and...
Publication article
31 August 2015
Australians on the move Australians are well represented in the global, mobile workforce. Many Australian expats become foreign residents for tax purposes (hereto just referred to as “expats”). Many expats will own (and continue to own) TAP upon...
Publication article
31 August 2015
Who benefits from the income and are you sure? Final Edition of taxation for Australian Expats Who benefits from the income and are you sure? Advisers from common law countries are generally familiar with the concept of a trust. A trust is a private...
Publication article
31 August 2015
Australia levies income tax on taxable income. Taxable income is arrived at via a very simple mathematical equation. Taxable income is equal to assessable income less allowable deductions. That’s where the simplicity ends unfortunately. For an...
Publication article
31 August 2015
The key tax issue for Australian expatriates in Thailand (indeed in any country) is whether or not they continue to be a resident of Australia for tax purposes. This article focuses on that issue to highlight the difficulties in determining...
Publication article
31 August 2015
Whether you work in practice or in business, dealing with late debtors can be a sensitive and tricky task. Spotting the warning signs – and acting decisively – can make all the difference, says Roger Mendelson No-one is in a better position to...
Publication article
31 August 2015
This year’s Budget has shown how the Chancellor George Osborne wants to revitalise the economy by committing billions of pounds to infrastructure projects, house building and introducing a series of tax breaks for businesses. This publication...
Publication article
31 August 2015
The Foreign Business Act B.E. 2542 (A.D.1999) (“FBA”) was enacted to define, prohibit and control the business activities of foreigners in Thailand. It also defines what the “foreigner” is in this context. The “foreigner” under the FBA means: (1) a...
Publication article
31 August 2015
On 18 December 2012, the Thai Cabinet resolved and approved the revision of the personal income tax structure. The new structure will include the revision of the personal income tax rate from the current 5 tiers at the rate of 0 % - 37 % to the...

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