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Case study of tax system in Cambodia
ກຳປູເຈຍ
Case studies
Srun Sroy, Transparency International Cambodia
2016
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...
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Legal notes on tax registration obligations for associations or non-profit organizations and NGOs
ກຳປູເຈຍ
Analysis, discussion papers, and blogs
Legal Aid of Cambodia (LAC)
2023
This legal note explains the registration obligations for associations and non-governmental organizations, the registration of business activities, tax declaration obligations,...
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Guidebook on stamp duty on transfer of ownership or possession of real estate
ກຳປູເຈຍ
Books and book chapters
Director General of Taxation
2021
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...
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Project fact sheet: Tracking public revenues from extractive industries in Cambodia
ກຳປູເຈຍ
Advocacy and promotional materials
Open Development Cambodia
2023
The tracking public revenues from extractive industries in Cambodia project aims to enhance government accountability and increase awareness and public debate.
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List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020
ກຳປູເຈຍ
Guidelines, instruction manuals, handbooks
List of non-tax revenue report of the Ministry of Mines and Energy from 2019 to 2020.
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Legal compliance: Tax Obligation for NGOs and Associations
ກຳປູເຈຍ
Conference/workshop proceedings and presentations
Legal Aid of Cambodia (LAC)
2022
This slide presentation is prepared the assisting the civil society organization (CSO) in better understanding tax obligations.
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Guidebook on unused land tax
ກຳປູເຈຍ
Guidelines, instruction manuals, handbooks
General Department of Taxation
2021
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...
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Guidance on Advance Pricing Arrangement (APA) Process
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Guidelines, instruction manuals, handbooks
The Revenue Department of Thailand
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...
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Corporate Income Tax. Thailand
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Guidelines, instruction manuals, handbooks
The Revenue Department of Thailand
2015
This resource provides information about Corporate Income Taxes in Thailand.
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Personal Income Tax. Thailand
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Guidelines, instruction manuals, handbooks
The Revenue Department of Thailand
2014
Information about Personal Income Tax in Thailand.
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Value Added Tax
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Guidelines, instruction manuals, handbooks
The Revenue Department of Thailand
2014
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...
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28 Tax Revenue Officials Implicated in Corruption Case
ມຽນມາ
Analysis, discussion papers, and blogs
Htet Naing Zaw, The Irrawady
2013
An article about implicating tax revenue officials in corruption case.
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Thailand’s New Transfer Pricing Guidelines
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Reports, journal articles, and research papers (including theses and dissertations)
Dezan Shira & Associates, ASEAN Briefing
2015
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...
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Thailand Charges Philip Morris with Tax Evasion
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Analysis, discussion papers, and blogs
Nopparat Chaichalearmmongkol, The Wall Street Journal
2016
The Wall Street Journal article about tax evasion charges against Philip Morris in Thailand.
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Thailand Slaps Philip Morris With More Tax Evasion Charges
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Reports, journal articles, and research papers (including theses and dissertations)
Joshua Jamerson, The Wall Street Journal
2017
The Wall Street Journal article about tax evasion charges against Philip Morris in Thailand.
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Statement on the Tax Status of the Business - Thailand
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Guidelines, instruction manuals, handbooks
The Revenue Department of Thailand
2006
ບໍ່ມີຄຳອະທິບາຍສຳລັບຊຸດຂໍ້ມູນນີ້
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Certificate of Status of Taxable Person. Thailand
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Guidelines, instruction manuals, handbooks
The Revenue Department of Thailand
2008
This resource provides information about the Certificate of Status of Taxable Persons in Thailand.
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Taxation in Thailand
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Guidelines, instruction manuals, handbooks
Thailand Board of Investment
2014
Taxation in Thailand is part of the Business Guide to Thailand 2014 and provides information about tax related issues in the country.
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Revenue Departmental Instruction No. Paw. 113/2545 on Corporate Income Tax - Determination of Transfer Price based on the Market Price
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Guidelines, instruction manuals, handbooks
The Revenue Department of Thailand
2002
International business transactions have increased dramatically over the years. Investment has increasingly expanded at an unprecedented rate in many countries. These...
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Transfer Pricing Audits: Assessment or Adjustment
ຫວຽດນາມ
Archived web content
2014
KPMG Vietnam’s tax director Tran Dong Binh looks at the Ministry of Finance’s efforts to implement a new transfer pricing audit assessment.