Thought leadership series

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.

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.

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

Financial statements remain an important measure of an insurer's performance, but they show only one side of the business. Risk-based capital, early warning indicators, regulatory valuation measures and stress testing help complete the picture by showing how risk affects capital and how an insurer may respond when conditions become more challenging.

The OECD introduced BEPS 2.0 Pillar Two to reduce profit shifting by multinational enterprise ("MNE") groups to low-tax jurisdictions. The framework establishes a global minimum effective tax rate ("ETR") of 15% and requires groups to pay additional tax, known as Top-up Tax, where the jurisdictional ETR falls below 15%.