Our collection of resources based on what we have learned on the ground
Resources
partner-publication
DPRK Business Monthly: May 2015
- May 2015
- Members Access
The latest issue of DPRK Business Monthly is now available as a complimentary PDF download on the Asia Briefing Bookstore. This regular publication looks at current international, domestic, and peninsular affairs concerning North Korea while also off...
DTA
Convention Between The Government Of The Kingdom Of Thailand And The Government ...
- May 2015
- Free Access
Personal scope, taxes covered, general definitions, and resident.
DTA
Convention Between The Government Of The Kingdom Of Thailand And The Government ...
- May 2015
- Free Access
Personal scope, taxes covered, general definitions, permanent establishment, and income from immovable property.
DTA
Convention Between The Government Of The Kingdom Of Thailand And The Government ...
- May 2015
- Free Access
Personal scope, taxes covered, general definitions, resident, and permanent establishment.
DTA
Agreement Between The Kingdom Of Thailand And The Kingdom Of Belgium For The Avo...
- May 2015
- Free Access
Scope of the agreement, definitions, taxation of income, and royalties.
DTA
Convention Between The Kingdom Of Thailand And The Republic Of Bulgaria For The ...
- May 2015
- Free Access
Convention for the avoidance of double taxation with respect to taxes on income between Thailand and Bulgaria.
DTA
Convention Between The Kingdom Of Thailand And Canada For The Avoidance Of Doubl...
- May 2015
- Free Access
Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between Thailand and Canada.
DTA
Convention Between The Government Of The Kingdom Of Thailand And The Government ...
- May 2015
- Free Access
Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between Thailand and Chile.
Q&A
What are the differences between the Chinese Accounting Standard (CAS) and the I...
- May 2015
- Free Access
Despite the ongoing convergence towards international standards, one must be aware of the following differences: Choosing a valuation method; China Accounting Standards (CAS) only allows fixed assets to be valued according to their historical cost...
Q&A
What are the expectations for the Generally Accepted Accounting Practices (GAAP)...
- May 2015
- Free Access
The 2014 Generally Accepted Accounting Practices (GAAP) is expected to be adopted by all medium and large-sized enterprises across Mainland China. The new PRC GAAP consists of: One basic standard providing guidance on practical issues 41 specific...
Q&A
What is 'mapping' in China?
- May 2015
- Free Access
As foreign companies follow different standards, the information from the Chinese subsidiary must be translated to fit into overseas parent company books. This procedure is known as mapping. There are two points to consider: 1. The divergence of Ch...
Q&A
How is accounting currency determined in China?
- May 2015
- Free Access
When a company chiefly does business in non-local currency, it then may choose the currency in which to conduct its accounting. When choosing currency, the company must consider the following factors: If the currency influences the sales pri...
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