The Revenue Department has prepared a draft bill amending the Revenue Code relating to the improvement of income tax payment from investors investing in debt securities through mutual funds. The amendment was approved by the cabinet on 28 August 2018 and it is expected to be enforced in the middle of 2019. Consequently, provident funds investing in fixed income through mutual funds will be subjected to income tax while provident funds are directly investing in fixed income and still getti...
systems by improving compliance with internationally recognized standards and codes. The recommendations contained in the report aim to build on the existing system, and offer the groundwork for a country
recommendations contained in the report aim to build on the existing system, and offer the groundwork for a country action plan geared toward a strengthened infrastructure of corporate financial reporting in
serves the decision-making needs of users Completeness Relevance Transparency Consistency Account for and report on all GHG emission sources and activities within the chosen inventory boundary. Use
, cooperate and exchange information in connection with the supervision and oversight of the AIFMs that operate on a cross-border basis in the jurisdictions of the signatories. Several alternative investment
domiciled in either Hong Kong or Thailand and offered to the public in Thailand and/or Hong Kong on a cross-border basis, and (ii) management companies of collective investment schemes, based in either Hong
as oil, gold, or coffee. Consolidation approach: The identification of companies, businesses, organizations etc. for inclusion within the reporting boundary of the responding organization is known as
: 4,944 tCO2 eq • Cat. 14 – Franchises: 2 tCO2 eq 14 Appendix II: SBTi assessment of the SPTs. SPT 1 complies with the boundary set by SBTi as: • It covers all scope 1 and 2 emissions in Group’s GHG
-industrial levels and pursue efforts to limit warming to 1.5°C. GHG emissions inventory and science-based target boundary (Scope 1 and 2) 1. The targets must cover company-wide scope 1 and scope 2 emissions
minimum price of land at THB 32,000,000 (thirty two million baht) which is The Company’s Board of Director’s meeting No. 17/2561 passed the resolution to determine a selling price boundary to be no less