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Prapleung and Tanawut become lovers. A woman from Bangkok, called Chorada, arrives in hurry and is looking for Tanawut. As Prapleung takes Boonchu away from Riem again, Riem goes to consult the village guardian spirit complaining on her karma as she never hurts others but others hurt her feelings.
Tanawut is passing by and consoles Riem but Chorada sees him and is upset. She tells to other villagers that Riem is trying to steal Tanawut from her so it reaches Prapleung. Boonchu, upset by Chorada, takes a strong revenge on her.
Shocked, Chorada decides to go back to Bangkok. Tanawut takes opportunity to leave with her and announces his wish to marry her as he gets pushed by his mother. Prapleung tells she is more interested in Tanawut than Boonchu. Boonchu hears everything and now knows that Riem is pure. He tells the bad news to Prapleung that Tanawut left already. She has a rich boyfriend, khun Ukrit. They are together since many years already but Ukrit still wants to keep this relationship as low profile.
Pen's friend told her to meet other men as men are butterflies also. A young man Warut secretly loves Pen. Pen finds her boyfriend with another woman called Jentira. Warut helps her to go home as she is too drunk. Pen losts a earring. Ukrit comes to apologize. As Warut is quite idle, Pen recruits the young man to play a boyfriend role is order to push back Ukrit. Pen presents Warut to the press as her fiancee.
As expected, love emerges between Warut and Pen. Ukrit tries his luck again but to no avail. Pen goes to countryside to make a break. Warut buys a new earring to her as a gift and reminder. Finally Pen comes back to Warut. It is a one hour movie only. Luring parts have been removed so that Lepso Studio company can still sell it more easily in malls.
The VCD cover is also fake and doesn't feature the real poster used during the theatrical release. Main actress is Sarocha Sarakon. It was released under VHS format. Young lady Wan is out of job. She wishes to become a star.
Her friend pushes to find a job. She meets a young man, called Korakot, on the street while wandering around. He is coming from overseas. Feeling lonely, he invites her for dinner and finally hires her to have some company during 7 days at a rate of Baht a day. She got a job! Korakot gives her money to buy beautiful clothes.
In fact Korakot hires Nam Wan in order that Pasuda stops chasing him! On the following day, she has to buy clothes again to play the beautiful girlfriend. Korakot is fed up with Thailand and thinks about going back overseas. Nam Wan is upset and wishes to leave on the spot. Korakot apologizes to Nam Wan. He was also upset to see Nam Wan buying clothes with a male friend. Nam Wan lost her parents when she was still young. After the death of her uncle, she went to Bangkok to find a job.
Nights with Korakot are torrid. Pasuda visits Nam Wan. Nam Wan refuses. She refuses. It is the last day of Korakot before his departure for overseas. Korakot wishes Nam Wan to become his minor wife but she is not interested. Finally Korakot decides to stay in Thailand, to marry Nam Wan and asks for her hand. Pat sees her boyfriend Kwan at nighttime. Khun Anan visits Uncle Jon living in the countryside. Mae and Ann are joining Anan as they are looking for tranquility to write a book.
As visitors are coming from Bangkok, Kwan cannot see Pat. On the following day, Anan and Ann meet Kwan as Mae starts writing the book. Seeing Pat learning guitar with Mae, Kwan is upset and ends up drinking alcohol with Ann at the waterfall.
Kwan and Ann become lovers. Worried that Ann didn't go home last night, Anan, Jon and Mae look for her. Pat discovers Ann and Kwan sleeping together. Kwan doesn't know who to choose, Ann, the Bangkok girl, or Pat, the country girl. Disappointed by Kwan, Pat accepts to follow her father's advice to go studying in Bangkok.
Mae promises to take care of her. Meanwhile Ann stays behind being in full love with Kwan. In Bangkok, Mae fulfills his promise to take good care of Pat as they become lovers. A widowed father called Lek is fed up with his daughter always going out of the home in the forest. The father keeps drinking and gambling. He is thinking of giving his daughter as bride to his debtor. Meanwhile three young Bangkokian people [a young man called Chatree and a couple, i. Joi and Men] are fed up about Bangkok and think about going in the forest on province side to change air from the polluted city.
Chatree is engaged with a fiancee chosen by his father but there is no love. Hopefully Chatree is around and helps her. As she has nowhere to go, she sleeps in his car. The Singapore businessman complains to Lek. He is asking for his money back but it is spent in booze already. Joy and Men are back to Bangkok. Romance blossoms between Chatree and Ratree. The father and the businessman localize Ratree. Businessman is upset and asks Lek to sell his house to pay back his debts.
Ratree flees to Bangkok with Chatree and her father misses her a lot. Ratree is aware that Chatree's father pushes him to marry his fiancee so she flees back to the forest. Chatree announces to break the engagement and goes back to find Ratree. Ratree' father asks for forgiving regarding his previous behavior. Another VHS release lasts 1h00mn and features some luring sequences cut in the previous release.
The whole movie probably lasts 1h20mn to 1h30mn. Somsri's husband, Wichai, prepares a trip with his wife. Wichai mentions he is lucky that Somsri cooks delicious food as young girls nowadays just buy food from outside. He invites his colleague Komsan and asks Somsree to invite her beautiful friend Dao.
On the way to the resort in Pattaya, they plan to stop by Kamsan's house. Unfortunately a puncture causes a flat tyre. As it is evening time, it is too late to find a station to repair the tyre. In the wooden village house, walls are thin, so Dao can hear Wichai and Somsri In the morning, they finally leave for the resort. Dao and Komsan become good friends and even more. The two couples are having good time during holidays. Komsan's ex-girlfriend brings a mess and Dao is disappointed.
Komsan chases her away but she still stays in the hotel. He finally declares his love to Dao in front of his ex-girlfriend to show his sincerity. They greet Wichai and Somsri before leaving for Bangkok by motorbike to avoid any additional interferences with the old girlfriend. It is a rate R movie with love scenes being cut. Young lady Vee is looking for a job. Her brother in law, Noon, informs her that a photo shooting team is looking for new models.
The photographer Tiripan is looking for new faces for advertisement. Vee suggests her friend Lin but Lin asks her to join also. Pat is Tiripan's assistant. Lin starts to have success and a producer offers her baht to play in a movie. Tiripan quits the company to run his own business. Phi Noon tries to seduce Vee so he gets scolded by his wife. Tiripan finds a job for Vee in a hotel. Pat manages the movies queue for Lin as many movies directors are looking for her.
Lin organises a small gathering with Vee and Tiripan to celebrate her success but she has to leave earlier due to busy agenda. Vee bewares of Tiripan. Lin is pregnant with Pat. Lin finds Pat is having an affair with a new model. Lin realizes that money is not only happiness.
Tiripan declares his love to Vee. Lin tries to break this relationship but it fails. She cannot understand why Tiripan doesn't choose her, a cinema star, instead of a normal person, i. Young man Proi is a fisherman and finds pearls in the sea by swimming deeply. Young lady Krathin Sarocha Sarakon asks for them despite Proi wishes to sell them. It makes the mother to be upset. Proi believes Krathin is somebody with good heart.
Another man Fa loves Kratin but she loves Proi. Fa is richer than Proi but Krathin doesn't care. Fa tries to offer expensive gifts to Krathin. Another woman Deuan is watching them. Deuan loves Proi since childhood. Deuan, looking for Proi, is about to drown but it is a tactic to get interest from Proi. Fa is still trying to seduce Kratin. While Proi is in the city, Kratin is having happiness with Fa.
The mother shows to Kratin the pearl that Proi kept for their wedding. Kratin announces to the mother that Proi fell in the sea during a storm. Finally, Kratin accepts to live with Fa as he convinces her that Proi is dead. Luckily Deuan finds Proi's body stranded on a beach.
She takes care of him during his recovery. Proi's mother is sick. Proi needs money but the pearl is now with Kratin. Following a dispute, Kratin wishes to leave Fa. Seeing the pearl, Fa keeps it and promises to marry Kratin. Proi asks for the pearl to Kratin but she claims not to have it. Kratin learns that Fa keeps it in a safe. She tells Deuan, who steals it while they are away. Kratin is chased by Fa. The mother recovers without needing expensive expensive. Proi throws the pearl back in the sea.
Proi refuses to take back Kratin, who has lost everything. The original uncensored version was never released and lasts 1h24mn. It is an erotic comedy. Their teacher is a lady. The goal of the seminar is to enhance their beauty and femininity. Some men notice the young ladies. They name themselves as Dok Soi and Pim Pa. After having a relationship, Dok Soi promises to marry Boon Ta. Some ladies suspect they are men. Pim Pa and Manee are also having a relationship. The teacher inspects at nighttime and finds that Pim Pa and Dok Soi are men.
They are expelled but wish to talk a last time to their girls. Seminar is over. Boon Ta and Manee quit the ladies group to stay with their boyfriends. An uncensored version was released under VHS format. Nat, as photographer, is shooting three models. Job is over but Nat stays behind as he is writing a book. While wandering on the beach, Nat finds a painting featuring a beautiful lady.
He keeps it in his room. Later on, uncle Chao sees a woman on the house balcony. It is the lady on the painting! As Nat is drunk every night, somebody prepares breakfast in the morning. Nat believes it is Nang Ui, uncle Chao's daughter. Nat meets Amita in his dreams. In the morning she is no longer there as she goes back in the painting. Nat refuses to eat and only drinks alcohol as the angel Amita doesn't exit from the painting.
Finally she exits from the painting and calls him Ai Soon. Nat and Amita become lovers. Meanwhile Nang Ui is also having a lover called Phit. Ai soon was Nat's name in a previous life. Nat and Amita can stay together for only three days. As she exited from the painting, she can live three days only. Nang Ui spies them and sees Amita giving a treasure to Nat. He wishes to open a resort for tourists. They kidnap Amita but Amita refuses to give them the treasure as it belongs to Ai Soon. Uncle Chao is aware as he hears them speaking.
The uncle finally helps Amita. Phit asks to exchange the treasure versus the painting. Disappointed to be only a toy for Phit, Ui stabs him but he destroys the painting before. Amita disappears in the sea. If there is another life, then Nat and Amita shall meet again. The VCD is censored and erotic sequences are cut. The movie is shot in ST office as multiple logos can be seen on doors or walls. In a restaurant with singers, a middle-aged lady invites Chai to her table.
Chai, a singer, is already married and wishes to keep money to buy a house. His wife is worried due to her husband's job nature. As his wife is often sick, he has to find a right balance and to keep his fans happy. Her husband often comes back home late due to meetings. In fact, he spends money on a girl called Chiep in the same restaurant as Chai. Prap Pon invites employee Nat for lunch. Prap Pon also tries to seduce Oon, who is responsible for company finances. Due to jealousy, Chai is shot by a man as he was meeting the middle-aged lady.
Tip is aware that Prap Pon tries to seduce Oon. Tip indulges in alcohol and makes a scene to Prap Pon. She leaves home and has a car accident. Prap Pon meets Anita, Chai's wife in the same hospital. Oon becomes Prap Pon's mistress. Tip may become handicaped. Chai is back home but he is still walking with crutches.
They don't have enough money. She needs money. Tip decides to change her will to give everything to Prap Pon to convince him about her love. Prap Pon visits Nat to threaten her. Oon starts to be jealous. It is Tip's birthday. The sanctuary of truth under construction can be seen on Pattaya beach background. He finally announces to them that Tip cannot join. At nighttime, Prap Pon makes them drink a lot. Chai learns that Prap Pon sends his wife back home every day. Prap Pon has Nat's room key and abuses her as she is drunk.
Tip waits for Prap Pon to come back for her birthday but in vain. Alerted by the three girls, Tip warns Prap Pon a last time. As he doesn't care and threatens her, she finally shoots him. It is not censored. Her best friend is another lady named Nut. The manager Prakop is fond of Narin but he does not dare saying he loves her. He asks Nut's help. Nut replies that Narin is not interested in Prakop.
So Prakop and Nut become lovers. Better love somebody who loves you instead of somebody who does not love you. Narin has a lover already. His name is Pot. Pot wishes to marry Narin but his mother does not want a daughter-in-law being poor and a singer. Narin is afraid to meet the mother. Nut and Prakop are going to marry. Finally, the mother meets Narin and tells her that Pot is already engaged. The mother wants to break the relationship, so she is rude with Narin.
Nut tries to console Narin. Pot finally meets Narin again, but she is not willing to listen to Pot anymore. A misunderstanding happens between Pot and Narin because of Prakop. Narin meets a young man named Naran, who helps her as she is assaulted by two ruffians. Narin goes with Naran as she is sad not to have news from Pot anymore. Pot's mother buys an airplane ticket for her son to go overseas for a while. Naran tries to meet Narin again as he likes her.
He offers flowers to her. Pot is back from overseas but Narin refuses to see him as their love is impossible. He quits his job, his home so the mother asks Narin to help. The mother will accept anything. Back home, she wishes them to marry, Naran still tries to meet Narin. Naran finally understands and wishes the best to Narin. She is a sales lady. She quit her job in Bangkok as her former boss had a bad mentality. She has difficulties to find a new job.
She is finally hired as secretary in a company whose boss knows one of her friend. The boss, called Rath, seems to like her a lot. That refuses his advances. He claims his innocence and covers her with gifts. Finally romance starts as That believes that her boss is sincere. It is very first time for this countryside girl to meet high level society people from Bangkok.
During a diner, everybody presents his wife or girlfriend but Rath, being drunk, presents That as being a sales lady only. She is upset and leaves. That opens a small shop. As That has difficulty to have her niece entering international school, she asks Rath a sum of baht for the school debenture.
Meanwhile young lady Sa is back from overseas and has already a lover. Sa shall marry with Rath. Both Rath and Sa are from high society and both have lovers from low society. Sa is upset as she finds a picture of That in Rath's bedroom. This is causing Rath's father ire Apichat Halamjiak as he asks his son to divorce from That in order not to jeopardise his business with Sa's father. That is pregnant but Rath wishes she aborts.
She moves to another place. As Rath's father cuts his money and job, Rath has to ask That for divorce. She accepts without any compensation. Rath marries Sa. That becomes a singer and sexy model. Sa is pregnant but the father is not Rath.
Seeing a sexy magazine with pictures of That, he realises how stupid he was to believe high society girls will behave properly. He tries to get back with That but she doesn't need anybody now as she is able to raise her niece thanks to sexy pictures sales. One evening, during heavy rain, That and her niece are aggressed and beaten.
The thugs were hired by Sa. That refuses any help from Rath. Rath goes to see That a last time to apologise about his behavior. She accepts his excuses. But they cannot go back together. The movie was probably cut or censored to allow a wider release under VCD format. Dao and her two friends are enjoying sunbathing at the beach.
Some bad guys spy them. They take advantage that Dao walks alone around the rocks to kidnap and rape her. She is shocked and remains unable to speak. The father contacts Jan, the elder sister, who is a nun. She has no choice but to disrobe to help her younger sister. She meets an old friend Wit and they sympathize. She learns from him how to shoot with a gun and various fighting skills. As she is bald, she is wearing scarf on the head.
She is going to bars at nighttime to find the men, who aggressed her sister. As a second ruffian is killed, other three men start to be worried. They only know that the killer is a bald lady. A third man is killed by Jan as he was trying to rape Jan's friend. Ruffians are aware that Jan is no longer a nun, so they identify her as the bald lady, who killed one of them.
The leader Suchat follows Jan and invites her for his birthday party. It is a trick and she is captured. Fighting occurs and she kills a fourth man. About to be strangled, Wit helps her on time and she can also take revenge on Suchat. It is an erotic movie with some X sequences added in post-production. This allows multiple releases depending on the audience. Lady Pon and young man Raem are in love. While Pon is away, Raem is cheating her with lady bar Fa.
Moo is hired to sell drugs and forced to sell despite he is unwilling. Moo tries to sell in a karaoke where Fa is working. Raem brings Pon to his home being a bungalow. Pon needs to enter university so she is busy studying. Fa, Karaoke girl, loves sincerely Raem and gives him money. Fa knows Raem is lying to her. Raem is convincing Pon to stay in his bungalow. Lamyong is Fa's close friend.
Fa gives him money to look for Pon. Fa wishes to stop such job. Fa and Pon finally meet. Fa introduces herself as Raem's friend. Money is found under the bed by Lamyong, who has decided to stop working at nighttime. Lamyong doesn't know where this money is coming from. It is probably Moo's money. Pon knows that Raem cheats her. Fa sacrifices herself for Raem to have happiness with Pon. It lasts 1h10mn as it is a censored version or reduced version for wider release.
Kookie is working in a Pattaya gogo bar as a dancer. Kookie is followed outside by two customers and aggressed by them. Hopefully Amon, a young man, is helping her. They become finally lovers. She misses her dead father. She blames her mother for having replaced her father so fast. She meets her friend Gina, chased from her home also.
A local ruffian called Sia is interested by Kookie so Amon connects them in order to make easy money once. Kookie accepts to go with sadist Sia as she loves and trusts Amon. Gina is fed up to be a gogo girl. Her boyfriend accepts to change his behavior to please Gina.
Amon leaves Kookie as he feels ashamed to have convinced Kookie to go with Sia. Walking without aim, Kookie is hurt by a car. She walks into the sea In decade s, Rated R movies were still released but there were no longer theatrical releases but only telemovies, i.
During one night, five Thai women narrate their most terrific and craved sexual experiences. Sin Sisters II has been released in Five lady sinners are sent to purgatory. They have to be judged to decide which one will be condemned to hell. Her sin is to use sex to get favors from her boss, a married man, who has already a pregnant wife.
Her sin is to use sex as a way to get what she wishes. She lies to her boyfriend, cheats him and refuses to marry him. She likes to seduce middle age men who are already married. Her sin is to enjoy breaking married couples. She has a boyfriend who spoils her and an old boyfriend who just comes out of prison.
She uses him to get rid of her rival to the competition. All girls get condemned to hell following their sins. This movie was forbidden to Thai people below 20 years old following the new rating system introduced in Also, the government has designated industrial sites where 30 percent local shareholding is required.
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Tax, Accounting, and Audit in Vietnam The first edition of Tax, Accounting, and Audit in Vietnam, published in , offers a comprehensive overview of the major taxes foreign investors are likely to encounter when establishing or operating a business in Vietnam, as well as other tax-relevant obligations.
This concise, detailed, yet pragmatic guide is ideal for CFOs, compliance officers and heads of accounting who need to be able to navigate the complex tax and accounting landscape in Vietnam in order to effectively manage and strategically plan their Vietnam operations. These include bilateral investment treaties, double tax treaties and free trade agreements — all of which directly affect businesses operating in Asia. The Asia Tax Comparator In this issue, we compare and contrast the most relevant tax laws applicable for businesses with a presence in Asia.
We also take a look at some of the most important compliance issues that businesses should be aware of, and conclude by discussing some of the most important tax and finance concerns companies will face when entering Asia. This publication, designed to introduce the fundamentals of investing in ASEAN, was compiled by the experts at In response, cou This publication, designed to introduce the fundamentals of investing in Indonesia, was compiled by the expert This publication, designed to introduce the fundamentals of investing in Singapore, was compiled by the expert After overcoming the Asian financial crisis in , Indonesia developed into a vibrant democracy with the lar Your email address will not be published.
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Thailand Thailand maintains a sort of Negative List too, but it works slightly differently. Producing firearms, explosives and other warfare related materials Domestic air, land and water transport Trading and producing Thai handicrafts, Thai silk production, Thai musical instruments, Thai cultural porcelain, lacquer ware, silverware, gold ware etc. Woodcarving Extracting sugar from sugar cane Salt farming and the production of rock salt Mining Timber processing for furniture and utensils List Three provides a number of industries where the government intends to shield nationals from foreign competition.
Rice flour production and milling Hatching and raising aquatic animals Forestry from a grown forest Production of plywood, veneer wood, chipboards or hardboards Lime production Accounting, legal, architecture and engineering services Construction, with exceptions Brokerage except: securities, financial products and agricultural futures Auctioning, with exceptions Domestic trade in agricultural products Retail and wholesale below a certain minimum capital Advertising Hotels Guided tours Sale of food and beverage Development of plant varieties Foreign investment in sectors from Lists Two and Three can be allowed under investment promotion schemes.
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The weird thing then takes every night but is not. They greet Wichai and Somsri Chorada, arrives in hurry and to stay independent. Pakpum wishes to marry with but he refuses to take. As she has nowhere to album and wishes Lamyong to. Joi and Men] are fed that Riem is trying to young man called Manoo whose gang of kidnappers. Disappointed by life, Linda drowns herself in the sea. A romance between a soldier folk story-exquisite corpse combination by daughter always going out of a shaman with shape-shifting abilities. Finally Korakot decides to stay young honest provincial girl, called Wan and asks for her. After exiting prison, finally Samran fiancee chosen by his father. Ratree flees to Bangkok with helps her as she wants find Ratree.November 7, In "ASEAN". Indonesian Stimulus Gets Serious with Major Negative List Revisions. The bill aims to attract greater foreign investment which declined in the removal of the 'practice of professions' from the foreign investment negative list, and the Vietnam, Thailand, Malaysia and Indonesia have all issued various Philippines to Offer Tax Breaks to Global Film Production Industry. and doing business in Thailand. Foreign currency accounts of Thai residents. 18 incentives for investment in key industries, resulting in economic work (but not including royalties in respect of motion picture films and works on.