Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Vietnam – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Treaties
Full text of tax treaties between Vietnam and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Vietnam – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Thailand – Corporate Taxation
Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.
Thailand – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
Exclusive
Thailand's foreign income tax changes now in force
Starting this year, Thailand's Revenue Department has revised its approach to taxing foreign income received by tax residents. Paul Ashburn of HLB Thailand summarises the changes
Exclusive
Thailand transfer pricing rules for secondary adjustments
Paul Ashburn and Amit Bhalla of HLB Thailand overview Thailand's gradual overhaul of its transfer pricing rules, as the concept of secondary adjustments takes shape in the jurisdiction.
Exclusive
Navigating the tax implications of working remotely in Thailand
Paul Ashburn and Anna Selina De Vera of HLB Thailand say new tax legislation may be needed for Thailand to cement its attractiveness as a remote working base and build on the long-term resident visa scheme.
Exclusive
A closer look at Thailand's TP landscape
While clarity on the application of Thailand's TP laws has now largely been achieved with the issuance of supporting regulations in the past year, a few pieces of the jigsaw still remain before the picture is complete, explains Stuart Simons of Deloitte Thailand.
Exclusive
MNEs prepare for CbC reporting requirements in Thailand
Andrew Jackomos and Rohit Sharma of HLB Thailand explain how multinational enterprises can prepare for CbC reporting requirements in Thailand.
Exclusive
The move from LIBOR and TP: A Thai perspective
Andrew Jackomos and Rohit Sharma of HLB Thailand discuss the end of LIBOR which is likely to affect the tax structuring or planning of many multinationals.
Exclusive
Thailand's new TP law: Assessing the risks for taxpayers
Paul Ashburn and Rohit Sharma of HLB Thailand explore how Thai transfer pricing legislation has evolved to entail greater disclosure requirements and discusses the associated risks for taxpayers.
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Exclusive
Global individual tax handbook 2023
Surveys 101 different tax systems from around the world.
Exclusive
Global corporate tax handbook 2023
Surveys 101 different tax systems from around the world.
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