Thought leadership series
Insights
Thought leadership series
Welcome to our thought leadership series. This series focuses on providing ideas and advice to business leaders for them to grow their businesses in the long run. We will provide insights on the latest trends, issues of concern, and business practices in various industries.
Transfer pricing in Thailand: Why the right advisor can make all the difference

Transfer pricing (“TP”) is not new in Thailand, but the way it is being enforced has certainly changed. With the Thai Revenue Department sharpening its focus and local laws becoming more structured and comprehensive, having the right support can help businesses stay on track and out of trouble.
TFRS 17 after year one: making the process work in practice

8 July 2026
The first full reporting cycle under TFRS 17 has moved the discussion from implementation planning to operational reality. In Thailand, where 2025 represented the first year of application, most insurers have now shown that they can produce results under the new standard. The question now is whether those processes will hold up in a normal reporting cycle.
Business challenges – Why outsourcing matters?

In today’s business, the new normal and unpredictable circumstances have forced companies around the world to re-evaluate and rethink their core business models. The increase in compliance requirements and regulations is also a major concern for businesses. Minor mistakes can lead to a major collapse in an organization. To help companies avoid risks and make a strategic business assessment, our articles on business challenges highlight why outsourcing matters and why outsourcing is key to dealing with cost challenges, improving processes, and accessing experienced outsourced accounting and payroll experts.
Managing conflict in the workplace before it reaches court

21 August 2026
Most workplace disputes start with unclear contracts and inconsistent managers. How HR practices in Thailand can stop them before the Labour Court.
Why Thailand’s businesses need strategic workforce planning

10 September 2026
Thailand’s shift towards a higher-value economy will require an equally significant transformation in how organisations attract, develop, engage and retain people.
Is your organisation ready for AI in HR?

10 September 2026
The lead feature in the May–June 2026 edition of the CIPD’s People Management magazine, Taking the Lead on AI, explores one of the most significant developments currently facing the HR profession. Rather than asking whether artificial intelligence will replace HR, the article argues that AI will fundamentally reshape the profession by automating routine activities while increasing the importance of strategic HR, organisational design, leadership and governance.
It is an important discussion, and one that is becoming increasingly relevant for organisations of every size.
Across every sector, business leaders are exploring how AI can improve productivity, reduce administration, support better decision-making and enhance the employee experience. Yet one question often receives far less attention
It is an important discussion, and one that is becoming increasingly relevant for organisations of every size.
Across every sector, business leaders are exploring how AI can improve productivity, reduce administration, support better decision-making and enhance the employee experience. Yet one question often receives far less attention
Thought leadership series – Thailand M&A landscape

M&A transactions in Thailand are starting to recover as COVID-19 eases. Private equity and venture capital investors are becoming more active on the Thai market and exploring bankable deals, while Thai companies started expanding to international markets.
A business check up during COVID-19

Mazars advises business owners to perform a business check-up before making any restructuring plans to survive through the COVID-19 crisis. Mazars is ready to provide legal, tax, accounting, audit, and finance advisory services to businesses affected by COVID-19 and can perform a business check-up before giving advice on how a company should adjust its business plans and decide to continue with, suspend, or shut down its business.
What will the audit of the future look like in Thailand?

Against a backdrop of shifting market expectations, Mazars released an independent report titled “The future of audit: market view”. The report highlights ‘standout findings’ and myths about audit with over 500 responses from 12 countries.
The future of audit: market view – myths, realities and ways forward

The audit profession faces a decisive moment: market expectations are shifting, technology is empowering auditors and strengthening quality, the case for audit’s evolution is growing and a series of headline corporate failures have raised questions about the quality of service companies can expect.
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