(3/2007)
For accounting periods commencing after 15 December 2006, companies reporting under US Generally Accepted Accounting Principles (GAAP) and their subsidiaries/branches in Thailand will be subject to the new rules in FIN 48: Accounting for Uncertainty in Income Taxes.
Attached is a paper setting out PwC’s perspective on the implications of FIN 48 in Thailand.
Download: FIN 48 (120 KB)
