Tuesday, 9 July 2013

Prepare a Safety Plan to Let Your Child Enjoy His Vacation Safely


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Spring break is always full of delights, especially for teenagers who focus on revelry during their vacations. However, it may turn into a nightmare both for them as well as their parents due to their irresponsibility. It's therefore advised for the parents to develop a safety plan before letting their teens to go anywhere on vacation. Following are the things you can do to ensure your lovely daughter/son returns home safely.
• Don't try to be a cool parent. Encouraging your children to drink or act out sexually is definitely a wrong stuff. Always remember, if your underage child is caught breaking law, you could be held criminally liable.
• Be involved in planning of their trip. Encourage them to have fun, but at the same time advise them to follow rules and regulations. Help them in reservations and other arrangements, and put it all on a paper. Remember, if you're in planning, the situation would be more in your control.
• Gather information about the hotel your child will stay, his friends who are travelling with him and local authorities of the place they are going for vacation. Find out maximum possible information like the laws regarding alcohol and drug use, language and local customs. Doing this, you can guide your child in properly.
• Use technologies to be in constant touch. Ask your child not to switch off his phone at any cost, and call him on regular intervals each day. May be it is irritating for her, but that's highly important to know the exact status on their tour. Most of the hotels have internet connectivity, so have a video chat on daily basis and discuss him about the day.
• Ask your teen not to act against law, and tell him about the consequences if he does so. Proper guidance is really helpful. Tell your child not to separate from his friends and go off with someone he doesn't know. In case he gets separated, advise him/her to go to his hotel room.
• The best way to ensure your child a safe vacation experience is to plan their trip through a reliable travel agent. Nowadays, various companies offer tour packages for all major destinations, and let the people enjoy a hassle-free and comfortable tour. So no matter whether your child is planning for holiday at Goa beaches or an international trip to Thailand, tour packages can help them enjoy their spring break. These tour packages are easily available over internet.
Considering all above points, you can ensure a safe holiday for your child. Be a smart parent, do your homework well in advance and get your child involved in your safety plan. Keep in touch and let him enjoy.
The writer of this article is associated with Hungry Bags, a leading tour operator that provides the best in tour packages like package for Bangkok and Andaman packages etc. You can buy customized deals for holiday at Thailand package too.


Article Source: http://EzineArticles.com/6936198

Miss Tiffany, a Good Son


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Although still old fashioned in many ways, Thai society has long accepted - even embraced - its lesbian, bisexual, gay and transgendered (LBGT) communities.
And unlike many Western or allegedly more modern nations, Thais rarely discriminate or ridicule. People who have chosen alternative lifestyles are acknowledged, some might say cherished, by their country. This is the story of one such Thai.
In yet another crowning achievement for the LBGT set, 21-year-old Kangsadarn Wongdusadeekul, better known as Nong Noeng, was last month crowned Thailand's Miss Tiffany - the title bestowed on the kingdom's most beautiful and elegant male-to-female transvestite, transsexual or transgendered woman.
The 2008 Miss Tiffany pageant, now in its 11th year, was held in the boisterous seaside resort city of Pattaya, some 150 kilometers southeast of Bangkok. The 30-contestant competition, held at the Tiffany Cabaret, was spilling over with more than 2,000 spectators anxious to applaud the winner.
Cameras flashed, the crowd roared and feminine beauty shone bright. Days later the pageant was broadcast on prime time Thai TV, drawing millions of viewers. And it was Nong Noeng, demure and articulate, who stole the show.
"My family never stood in the way of me trying or wanting to live as a female even when I was young. But it was harder for them then. Time has made it easier for them to accept my lifestyle as a ladyboy," she told Asia Times Online in an exclusive interview, using the word commonly used in Thailand to describe people such as her. "They see me as a good son, no matter what."
Nong Noeng grew up in a military household, but even in a strict environment found acceptance. When it came time to enter the Miss Tiffany pageant she sought the advice of her mother. "She said 'Are you sure? Do you think you can compete with the other guys?'" said Nong Noeng, who also took home 100,000 baht (US$3,200)and a brand new Honda sedan. "I was more excited than nervous and I was very happy that I decided to do the pageant."
Although her mother was eventually supportive, Nong Noeng is quick to note the impact her victory has had on her family. Sure, Thailand has less social stigmas than other countries, but becoming a national - even international - symbol of transgendered beauty has been a daunting experience for all involved.
"Everyone thought I was a real girl before Miss Tiffany, but after that everybody knew me as I am, a ladyboy," she told Agence France Presse in a post-pageant press conference.
Nong Noeng, a first-year mass communications student at Dhurakij Pundit International College in the capital Bangkok now moves on as Thailand's representative at the 2008 Miss Queen International, also to be held at Tiffany's Cabaret in Pattaya. And even if some may view her as a pioneer in LBGT openness and pride, she has more pressing matters at hand - not the least of which are her duties as model, presenter and tourist ambassador for Thailand and Pattaya.
"I am very excited about the Miss Queen International. I have been shopping, looking at dresses and working on my English language skills, not only for the pageant, but also to help me in my studies," Nong Noeng told Asia Times Online.
This is Nong Noeng, who in another culture or time may have found it impossible to be the light-hearted young Thai woman she is today. Still, she's not afraid to tackle the serious issues that come with an LBGT lifestyle.
For one, she's candid on Thailand's world-renowned transgender and gender re-assignment surgeries. Thai surgeons are among the best in the field and are often called on by Western doctors for insight and guidance. The domestic professionalism, as well as a booming medical tourism trade, have been a direct result of Thailand's acceptance of alternative lifestyles. Nong Noeng doesn't want to miss out.
"I haven't had [gender re-assignment surgery] yet, but I do plan to. I hope to be able to have the surgery soon after the Miss Queen International competition," she said.
And it was Nong Noeng's comments on Thailand's mandatory conscription for males - based on a lottery and sexuality at birth - that brought down the house during the Miss Tiffany question-and-answer section. Asked "whether she would be happy to join as a man", she drew guffaws and applause by responding: "Last year, I went to register as a soldier but my figure had changed, so the government did not let me. We are beautiful - so we don't need to be soldiers."
In fact, the government seems to agree. In March, Thailand adjusted its military law that had said transvestites were too "mentally disturbed" to serve to less harsh wording that recognizes their status and exempts them from service. And just this week, British newspaper The Telegraph reported that a Thai school had built a "transvestite toilet" after 200 students said they considered themselves to be transgender.
Such young people should listen to Nong Noeng: "Everything is up to the individual themselves. Me and women like me can be good or bad examples. I want to say to young people that if you want or feel you need to live this type of lifestyle, then you need to be good to yourself and those around you. This will help family, friends and society accept you for what you are."
Nong Noeng has won her competition and women and men like her share the victory. Nong Noeng, and also Thai society, are helping to define and accept alternative sexualities at home and across the world. For this, she should be celebrated - just as Thailand does - as a woman willing to push the limits of gender rights, equality and, ultimately, freedom.
See Asian Sex Gazette ( http://www.asiansexgazette.com ), where William Sparrow serves as contributing editor, for a wide range of news on currently lifestyle, health and social issues of human sexuality in Asia.
Liking my Facebook Author's page would also be highly appreciated. https://www.facebook.com/william.sparrow.69 Thanks!



Article Source: http://EzineArticles.com/7536786

The Legal Aspect of Gift Giving in Thailand





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Acts of generosity are not uncommon in Thailand. Grateful farangs (foreigners) almost always show their appreciation by giving gifts or promises thereof to their lucky and worthy beneficiaries. Problems occur however, when the amiable relationship between the donor (giver) and donee (recipient) turns sour. This, more often than not, is followed by the following query from the party concerned: Can I demand the return of the gifts I have given?
Fortunately, Thai law has specific provisions governing this very-likely-to-happen quandary. Gift giving is a contract. This means that both parties have mutual rights and obligations and the breach thereof can be a ground for termination. I know you are interested on whether or not termination will result to the restitution of gifts. Since we are talking about legalese, the answer of course is: it depends.
A gift can be revoked and withdrawn only in special circumstances. These circumstances share the basic concept of ingratitude. Unfortunately, the law only considers three specific instances of ingratitude as a ground for revocation. First, the donee has committed against the donor a serious criminal offense punishable under the Penal Code. Second, the donee has seriously defamed or insulted the donor. Lastly, the donee, capable of providing assistance, has refused to help the donor who is in need of the basic necessities for existence.
If you are certain that the recipient of the gift has committed any of these acts of ingratitude, you have to act at once because time is of the essence. The law only grants you six months to revoke and withdraw the gift from the time the act of ingratitude has come to your knowledge. Also, it is imperative that you have not manifested absolution to the donee otherwise revocation is no longer viable. If ten years have passed since the time the act of ingratitude was committed, the law will tell you to just forget it.
However, in cases where gifts are purely remuneratory, encumbered with a charge, made in compliance with a moral duty, or made in consideration of marriage, revocation is not allowed. I know that the "betrothed" fellows, whose betrothals have gone awry, are interested on whether or not they can take back the betrothal gifts they dispensed, however this matter is governed by a separate legal provision and needs another article for its discussion.
It bears stressing however, that any legal dilemma should be consulted first with licensed and reputable lawyers in Thailand before you take any action: a prudent course of action in all jurisdictions.
The above discussion is intended for general guidance in matters of interest only. Nothing contained herein shall be construed and/or understood to be legal advice. A conference with your lawyer with respect to any issues or problem is indispensable before taking any action or decision.
Yehlen Sanchez works as a Legal Consultant for Siam Legal International, Thailand's largest legal service network with offices in Bangkok, Phuket, Pattaya, Hua Hin, Chiang Mai and Samui. The firm has international locations in London and Los Angeles. Siam Legal is a full-service law firm and provides a wide range of legal and visa services. Visit Siam Legal on the web at http://www.siam-legal.com


Article Source: http://EzineArticles.com/2451364



Buddhist Impact on Thai Life


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Although the goal of Buddhism is enlightenment, in practical terms Theravada Buddhists do not regard it as possible for laypeople to attain this state of perfection. The best a layperson can hope for is a reduction of suffering through the doing of good deeds and the avoidance of evil.
One way to gain merit is to enter the monkhood (buat pra). It is customary for around 50 percent of young Thai men to take this step for a minimum of three months during the Buddhist Lent. It is a rite of passage, so to speak, and may well take place when they return from studies abroad or before they get married. In this way they earn merit not only for themselves but also for their parents or benefactors. Others, including high-ranking figures, may also spend time in a monastery. One high-profile example is former Prime Minister Thanom Kittikachorn, when he returned from exile in 1976.
The avoidance of evil involves taking the Middle Way between an existence of extreme asceticism and one of sensual indulgence. A person's conduct should be governed by the five basic precepts of Buddhism.
To abstain from taking life.
To abstain from taking what is not given.
To abstain from sensuous misconduct.
To abstain from false speech.
To abstain from intoxicants that tend to cloud the mind.
In daily life some of these precepts tend to be more honored in the breach than in the observance. The Thais eat meat, tell lies, drink alcohol, and may also indulge in illicit sex. In this they are perhaps not so different from the adherents of other religions who, while paying lip service to the precepts of their religion, continually fail to live up to them.
Apart from offering moral guidance, Buddhism also plays an important social role. In villages and towns throughout Thailand the temple is the center of community life. Festivals and fairs take place on the temple grounds, and it is quite normal for the whole village to turn out for an ordination ceremony. At one time they were the only organizations offering schooling, secular as well as religious, to boys only, of course.
In some areas this educational role continues. Another Buddhist influence is the use of the Buddhist calendar in parallel with the Gregorian (Western) calendar. In Thailand this is 543 years in advance of the latter, so 2000 was the year 2543 BE (Buddhist Era.)
The writer is a florist and flower shop owner in Thailand. She is a Buddhist and her two brothers have both been Buddhist monks in the past.
She loves her job working with Flowers in Thailand and looks after all aspects of her flower business both online and working in her florist shop in Bangkok. Customers often order flowers from overseas in the middle of the night Thailand time, to every morning she receives orders for flowers which get delivered the same day to recipients in Thailand.


Article Source: http://EzineArticles.com/5818498

Muay Thai Training - Tips For Beginners


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These tips to do Muay Thai Training Safely will allow you to start the training right and end it with amazing results:
  1. Professionals: seek the guidance and supervision of professional Muay Thai instructors for all aspects of your training session: warm-up, pad work, heavy bags and cool-downs.
  2. Basics: Start slowly, get a good grasp of the fundamentals and the proper Muay Thai techniques so that you can train intelligently and improve progressively.
  3. Patience: Muay Thai as you may have already realized is intensive and demanding, there will always be something new to learn and mastering this art takes time. Be patient, take it one day at a time and keep moving forward.
  4. Discipline: As obvious as this may sound, a level of discipline is necessary. Results will come through consistency, consistency comes from perseverance and determination, both are a product of your focus. Focus on your goals, start today and do not stop until you have achieved your objective.
  5. Enthusiasm: Another way to say this is lighten up and enjoy it. The process of moving from a newbie to a master is a roller coaster, you will laugh, you might cry. Keep an open mind, give it your best and enjoy the results.
  6. Relax: However, you must allow your body to have at least one day of rest every seven days. If you are brand new to the sport, a recommended initial one day interval between sessions is adequate, as you improve, you will be able to train up to 3-6 days consecutively. 
Bearing these tips in mind you will kickstart your  Muay Thai training without a doubt.


Yours
Trevor Mimano
[http://realmuaythai.com/]


Article Source: http://EzineArticles.com/1750183

Is Starting a Business in Bangkok Difficult?

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When it comes to doing business in Bangkok, there are many factors which must be considered. Thailand is an attractive place to start a new venture, or to create a subsidiary firm for tasks such as manufacturing. Many investors are drawn in by cheap labor costs or the desire to expand the market for their consumer goods. Thailand has been open to foreign investment since 1997, when the country experienced a depression and began looking for ways to help their struggling economy regroup.
Since that time, new foreign businesses have only grown, as the government offers some nice tax incentives as well. However, doing business in Bangkok can be a complex maze of red tape and regulations, and sorting through it all can be difficult. To help give you a clearer understanding of what is involved, let's take a closer look at this topic below.
Getting Started
Before moving forward, it is important to take stock of your goals and resources, and whether or not you are prepared to jump the regulatory hurdles involved with starting a business in Bangkok. All new companies must comply with the Foreign Business Act, which strictly limits what types of businesses foreigners can own. Certain industries are closely protected, and if you wish to enter these, you will be required to give up majority control. The law states that only a citizen of Thailand can own the controlling interest in these restricted fields.
However, other areas are open to entry, and manufacturing is likely the most popular choice. Under the FBA, foreigners can manufacture goods and sell them in the country, with little or no limitations. Thus, Thailand is a good place to locate a manufacturing subsidiary for a larger conglomerate, as the savings can be significant. Yet, other sectors like service industries (such as installation, maintenance, leasing and banking) are strictly off limits for foreigners.
Getting Help
Most experts recommend that you hire professional help, if you are planning to start a business in Bangkok. Why is this? Not only are the regulations in-depth, there are submissions which must be made to obtain a Foreign Business License (FBL). These forms must be filled out in Thai, and bringing in a competent local attorney or other consultant is the wisest course of action.
They will be able to guide you through any potential obstacles, and ensure that your new company is properly registered. Failing to comply with the regulations, even unknowingly, comes with stiff penalties - and it will result in your business being shut down! Clearly, hiring a professional who is knowledgeable about the process is a worthwhile investment, as it will give you peace of mind.
Other Considerations
There is one loophole to the current law, requiring foreigners to take on a majority Thai partner in certain fields. The U.S. and Thai Treaty of Amity, exempts American citizens from this limitation. This created excellent conditions to start a business in Bangkok, which many U.S. entrepreneurs have taken advantage of. However, a more recent World Trade Organization treaty has made the future of this Amity Treaty uncertain, and it is unclear if this preferential treatment will continue. There is a risk that the laws will change, which is one factor to consider before entering these areas of business within Thailand.
Is It the Right Move?
Navigating the regulatory waters in Thailand can be tricky, especially without professional guidance. The laws are rather strict, and the penalties for breaking them can be severe. That being said, with experienced help and a solid plan, starting a business in Bangkok can be a successful venture. It affords owners a chance to broaden their markets and the potential to cut down on labor costs. These factors must be weighed on a risk versus reward basis, which will allow you to make the best decision possible, and to move forward with confidence.
If you need an office in Bangkok, visit Office Space for Rent in Bangkok.


Article Source: http://EzineArticles.com/7105308


Enjoy Your Holidays at Krabi Tipa Resort Thailand Hotels

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If you are feeling jaded and worn out, the best prescription to good health would be a Krabi vacation. A week long stay at a Krabi Tipa Resort Thailand hotel can bring back spring in your step and sparkle in your eyes.
Krabi Tipa Resort Thailand hotels are a peaceful paradise situated in the lush green landscape of Krabi's Ao Nang beach. Snuggling on the hillside amidst the 16 acres of landscaped garden, the resort is a perfect getaway for city folks.
Far away from crowds, yet close to beach and central beach area - this exactly describes Tipa Resort. The beach is located at a walking distance of 5 minutes. The beach area has restaurants, bars and shops for those who want to get a feel of the local scene.
Tipa Resort has 66 Deluxe rooms, all of them in the ground floor and affording spectacular views of ocean and surrounding landscape. The 21 bungalows offer more privacy and is built in wood to give a rustic finish. Baanmai is a recent addition, located higher up on the hillside. Thai decor, spacious bedrooms and private balcony are its highlights.
The resort facilities include swimming pool, poolside bar, Thai traditional massage and room service. For business travelers, Tipa Resort offer wireless internet access in the lobby. Safety deposit box, open-air car park and laundry service are its other attractions. The resort also has a playground and separate pool for kids.
Guests are provided with limousines for airport transfer on request. For moving around Krabi province or beyond, the resort also has car, bike and boat rentals. Tipa Resort has a tourist information desk to provide guidance to their guests.
Krabi Tipa Resort Thailand hotels offer special packages to guests until 15 April 2010 - 'Special Last Minute Deal' and 'Tipa Hunsa Package' for 3 days and 2 nights. So, what are you waiting for now?
Paisit Kapilakan owns and operates the website My Krabi Holiday that provides more than just information and reservation for hotels in Krabi. My Krabi Holiday offers a comprehensive travel guide to Krabi, Thailand and the best discount for hotel reservations in Krabi. For more information on Krabi Tipa Resort, visit http://www.mykrabiholiday.com and avail the fabulous offers.



Article Source: http://EzineArticles.com/3876041

An NLP Decision Destroyer Technique and an Elephant in Thailand

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In May of 2008 I went on a vacation to Thailand with my dear friend, Nichola. We traveled there without a plan, a hotel room, or any converted dollars to baht. Just a commitment to have an incredible time, and return to Canada with as many unique experiences as possible. By the end of our visit, we accomplished that goal, and more.
Our travels included enjoying the night life and shopping in Bangkok, and the spectacular beaches in Ko Pha-ngan and Ko Samui. The excursion which was most life changing for both Nichola and I was hiking in the northern mountain region of Chiang Mai. It was up in these hills where we each met tribal people, floated down a river on a bamboo raft, and went for a ride in the jungle on the back of an elephant.
Hiking in the back country to meet indigenous tribes still living in their ancient ways, was something that intrigued me for years. I was curious to see their environment, how communicated with one other tribes, and the general feel of what it was like to go back in time. It meant a challenging climb up steep terrain with a backpack, eating unknown food, drinking unknown liquids, sleeping on plywood, being out in the forest with wild animals, all of this with my Thai guide, two men from Paris, and two men from Italy whom were all absolute gentlemen. Two nights and three days in the jungle, I was in my glory! Nichola chose a group that was only one night in the woods. Hence we had very different, unique experiences to share with one and other upon our return.
One my realizations was how the families living in huts, farming the land, and raising animals may have been living in ancient times, one element never changed, their exuberance to enjoy the company of others, and the pride in their families. A presupposition of Neuro Linguistic Programming (NLP) is that people are doing the best they can with the resources they have, and they were. I saw communities sharing resources, enjoying social times together, and thriving in the lifestyle they were born into. I discovered we were no different, our cores were the same. In the end, whether we earn a living off of the internet or a farm, drive a car, scooter, or horse, reside in an industrialized mansion, or bamboo hut, we all eat, need shelter, and have an instinctual need for love and companionship.
Even more profound was the conversation I had with my guide, Jip. He had such a kind, gentle nature to his character. It was no surprise to learn he is on a monastic path towards becoming a monk. Our first evening at base camp, he encouraged me over to the second fire pit he sat at with only his mental energy. Sensing an undeniable urge, I joined him. Jip congratulated me on listening to my intuition by how quickly I responded his invitation.
We sat together for at least an hour as he shared the purpose for our being together at that moment. Jip's mentor advised him he would have three students with which to encourage on a life path; he believed one of them to be me. The words he compassionately shared as we watched the fire dance in its pit were incredibly empowering. I was truly blessed to be in his presence.
These are some thoughts I wrote in a personal blog January 2009.
And the journey begins. I truly believe that my trip to Thailand in May 2008 with Nichola changed me. It was the beginning of my journey of self discovery in doing what it is I want; not what someone thinks, or suggests, I should be. That would normally be what one does from the start, not me. I chose the lazy route and continuously went in the easy direction which was pointed to me. After a lifetime of doing so, I finally stopped. Thank you Jip. The conversation we had, was powerful and left a definite impression on me. I will always cherish it.
Jip helped me trust that I am a strong person, and listen to thy self when seeking guidance. That my intuition is real and respect it. An inner power that is developing in crazy directions since it is growing without guidance. Jip's mentor advised him that he would receive a student soon, someone to bring along to a next level. He trusted his instinct that it was me, as he shared his wisdom with my intuition. I appreciate, and will honor, the enlightenment you gifted, Kp pr koon.
Nichola had a different, thought-provoking moment to share. It was so heartfelt she emailed this perspective to her circle of friends and family. Shared with permission, this is what she wrote:
The elephants... they are so amazing.
I was riding my elephant through the jungle. The trainer was shouting commands, and pounding him on the head with a blade-like tool. The sound of his hollow skull getting hit was unbearable to me.
At one point the trainer dropped his blade by accident. The elephant was instructed to pick it up. He did, but then threw it into the jungle. He was then instructed, again, to pick it up. He did, and then threw it into the jungle again. And so it continued, several more times, until the trainer was forced to dismount and get it his damn self.
Smart, obedient, but fed up. That was my elephant. OK, maybe I am anthropomorphizing, but I also thought this little guy had a good sense of humor too. I started to think about this elephant, who clearly was unhappy with his life. I wondered what stopped him from running off into the jungle?
They are kept tied up by a tiny chain around their ankles that is barely attached to a small post in the sand. They are socialized from babies to believe they cannot escape, and so eventually, they stop trying. They grow into adults, and they just believe this to be true, even though they can escape at any moment.
I started to think that my elephant experience is like a life experience... aren't we all just like the elephants? Trapped by societal and social constructs we just believe we cannot escape from?... just thought I should share my madness with the world...
At that time I was not a Master Practitioner of NLP and was dumbfounded at the possibility she may be right and the inspiration I had just received from Jip was fading. How could this be after I felt so enlightened? Is it that we can only be a certain type of person in life? Once on a path we cannot stray to another? If we have a fear, we have it for lifetime. If we are a taxi driver, we are a taxi driver for lifetime? That change is not a realistic dream and freedom to do so is the same as the chain around an elephant's ankle? That at any time we can break away from what is keeping us tied down and the one thing stopping us is our own mental process labeled belief?
If I could go back to that point with the communication skills I have now, I would ask Nichola a series of questions typical in an NLP Breakthrough Session; what in her life has a similar barrier as the elephant. I would also ask how that barrier is a problem. How long has that been a problem? When did this problem first begin, and does she do this problem now? Who taught her it was OK to have this problem? For what purpose or intent is this belief justified? I would repeat these questions until we discovered together what the root cause of that belief was.
Next, I would use a technique called a decision destroyer by asking Nichola if that is all she thinks she is? Aren't you more than that? How else are you more than that, and how else again. I would confirm the she is more than that, and be sure by asking that she knows this too. Last, I would ask her how she believes now, that she is truly more than an elephant and to break the chain that she is obviously capable of doing physically, and to do so mentally. How there is nothing to escape from, only one's self.
Social and societal constructs are labels that trap our beliefs into limiting us away from what we really want to do. I've decided to not be an elephant and persevere with the above questions any time I feel the chain around my ankle until I break it with my mental attitude. If I can do it, Nichola can do it. She already has. So can you, can't you?
When we boarded our plane back to Canada, Nichola and I agreed that Thailand was a mystical place that changed both our perspectives, shifted our thinking, beliefs, and behavior. We arrived without a plan, and interestingly enough, headed home without one too. As we cleared out our limiting beliefs, and suppressing barriers, we had room to formulate new, improved, and exciting ones. It freed us to excel on our life paths. Isn't that what we all want to aspire to? Begin now.
Joanne is a Master Practitioner and Trainer of Neuro-Linguistic Programming and Hypnotherapy, and a Master Practitioner of Time Empowerment®. She sees clients for one on one NLP Breakthrough sessions for overcoming fear of change, increased motivation, and couples communication. Corporately, she provides team building workshops, business culture change, and personality profiles. For more information, see her website at http://www.BeginNowNLP.nl.


Article Source: http://EzineArticles.com/5505898

Choice of Legal Entity Structure in Thailand

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Private limited company
By far the most prevalent form of entity that is used in Thailand is the private limited company. A private limited company is simply a company that has at least 3 shareholders (all of which can be US nationals and/or corporations once the Treaty privileges are invoked) and at least 1 director who is resident (domiciled) in Thailand (who may also be a US national).
The liability of the shareholders is limited to the amount of the private limited company's share capital. The shareholders appoint director(s), who act according to a registered set of articles and memorandum of association, both of which remain under the control of the shareholders.
The business activities of a Thai private limited company are set out in its memorandum. The activities are usually drafted in very wide terms and provided the memorandum does not allow any of the 6 restricted business activities under the Treaty, a private limited company would usually be able to undertake virtually any kind of activity that a US corporation would require of it to undertake in Thailand. But whilst a private limited company is the most widely known and most common form of doing business in Thailand, it may not be the most advantageous structure for tax.
As the activities of a private limited company are revenue-generating activities, it is therefore liable to all the corporate and transaction taxes payable by taxable entities in Thailand, the two main ones being corporate income tax, which is payable at the rate of 30% of the net income earned by the entity plus profits remittance tax at the rate of 10% of net profits remitted out of Thailand (equating to 37% income tax on net income), and VAT at the current rate of 7% on all sales of goods or provision of services by the Thai private limited company.
Representative office
In terms of its legal attributes, a representative office entity is the same as a branch office, i.e. an arm of the US corporation that forms it. But whereas a branch office conducts activities for commercial gain (i.e. for revenue-generating purposes), a representative office conducts its activities for its head office only - not for any consumer, i.e. a representative office conducts non revenue-earning activities. And as the activities are non revenue-earning, the Thai Revenue Department has prescribed that provided a representative office complies with the rules and conditions for representative offices, it shall not be subject to either income tax in Thailand or VAT in Thailand.
A representative office entity in Thailand is the right tax-effective and cost-effective choice for a US corporation carrying out any non revenue- earning activities in Thailand, such as:
  • Sourcing goods and services in Thailand for the US corporation.
  • Checking and controlling goods purchased or goods manufactured in Thailand for the US corporation.
  • Providing information and advice in relation to goods sold or services provided by the US corporation to consumers in Thailand.
  • Propagation of information concerning new goods or services of the head office; and/or
  • Reporting on matters in Thailand to the US corporation.
The above activities are those listed in the Thai Commerce Ministry guidance for representative offices, and in the case of a US corporation's activities in Thailand not exactly fitting into the guidance, but are nevertheless, non revenue- generating activities (such as, for example, a US corporation is required to research/gather information in Thailand and report back to the US head office only), it would be a worthwhile exercise to seriously consider a representative office entity for the activity in Thailand.
Branch office
Similarly to a private limited company entity, a Thai branch office of a US corporation would usually be able to undertake virtually any kind of activity that a US corporation would require it to undertake in Thailand (except for, of course, the six restricted business activities under the Treaty).
But unlike a private limited company, a branch office is the exact same legal entity as the US corporation that forms it, and therefore, a US corporation forming a branch office assumes all liability for the operations of the branch office in Thailand.
That being said, however, if it is the case that the business activities in Thailand requires the US corporation's guarantee of performance of the activities in Thailand and/or the activities in Thailand will be conducted for a finite period of time after which time the activities in Thailand would cease (for example, business activities involving a particular project to be carried out for a period of time in Thailand) then a branch office entity could be a bit more favorable.
A branch office in Thailand pays the same 30% rate of corporate income tax as a private limited company plus the same 10% profits remittance tax (making the total income tax payable equal to 37%) and the same rate of VAT (current rate of 7%) on all sales of goods and provision of services by the branch office.
But whilst there are no major Thai tax payable differences between a branch office and a Thai private limited company, an exit from a branch office entity in Thailand is far less cumbersome, far less time consuming and therefore far less than an exit from a Thai private limited company entity, which is required to comply with all the legal dissolution and liquidation procedures prescribed in the Thailand Civil and Commercial Code.
Regional office
Unlike for a branch office and the similarly for a representative office, the Thailand Revenue Department has prescribed that regional office entities in Thailand are not subject to corporate income tax or VAT in Thailand.
And similarly as for representative offices, the Thailand Ministry of Commerce has prescribed that regional office entities shall not undertake activities in Thailand for commercial gain, but shall undertake non revenue-earning activities for the head office company only.
The prescribed non revenue-earning activities for regional office entities are as follows:
  • Coordination or supervision of operations;
  • Consultation or management services;
  • Personnel training or development;
  • Financial management;
  • Marketing & sales promotion management;
  • Product development; and
  • Research and development services.
  • Regional operating headquarters
Finally, for a US corporation that is carrying out the types of business activities listed above for regional offices, but those activities are being conducted for commercial gain, i.e. a charge is made by the regional office to the branches or affiliated companies in SE Asia for the services rendered to them by the regional office, the US corporation would be wise to consider a type of legal entity in Thailand known as a Regional Operating Headquarters (ROH).
An ROH entity in Thailand has the same legal attributes as a private limited company, but it is additionally registered as an ROH entity under the Thai Revenue Code, which provides ROH entities the following exceptional tax privileges:
  • 0% income tax on income generated from branches/affiliates outside Thailand; and
  • 10% income tax on income generated from branches/affiliates in Thailand.
should note that whilst the Treaty of Amity may override the Thai FBA in relation to ownership, it does not however override the Thai FBA in relation to the minimum capital requirements of foreign entities in Thailand.
Thus, for any of the legal entities of company, branch office, representative office or regional office, a minimum amount of Bt 3 million (or about $100,000) is required for establishment of the entity in Thailand. This minimum amount of Bt 3 million forms the "capital" of the entity (similar, if you like, to share capital), it shall be actually remitted into a Thai Baht bank account (you cannot hold this sum in a USD account in Thailand) and it is required to stay in Thailand under the termination of the entity in Thailand, but of course, it can be used for the purposes of the entity.
For an ROH in Thailand, the minimum amount of capital is increased to Bt 10 million (or about $330,000).
Minimum capital requirements for each non-Thai (foreign national) employee in Thailand
You need to note however, that in addition to the minimum capital requirements under the Thai FBA, Thailand's Foreign Employment Act prescribes that for work permit and immigration purposes, the employer entity in Thailand shall have paid-up capital of at least Bt 2 million (or around $67,000) per foreign national employee (including US national employee) in Thailand.
Thus, in addition to meeting the required capital amount of a minimum of Bt 3 million stipulated under Thailand's Foreign Business Act, if a US corporation will be seconding foreign nationals (including US nationals) to work as employees of the entity in Thailand, the entity in Thailand will be additionally required to meet the Foreign Employment Act requirement and have at least Bt 2 million of paid-up "capital" in Thailand for each foreign national employee.
RSM Thailand
For more helpful information, visit us at: [http://financial-and-legal-thailand.com/category/legal-articles/]


Article Source: http://EzineArticles.com/6083680


When Searching for a Totally Rejuvenating Massage and Spa, Thailand Beckons

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Thailand... just the name brings to mind picturesque views of nature, including cascading waterfalls and water lily ponds. Koh Samui in Thailand is a top Spa location. You can stay for days in a hillside room offering a view of the sea, ancient granite boulders, lush vegetation and you can enjoy other attractions as you embark on a healing journey in a Spa that Samui can very well offer. Imagine immersing your body in a soothing Thai massage, a Dead Sea mineral treatment or a chocolate and coconut body-wrap with banana leaves, and getting loads of nutritional guidance and other healing spa therapies. The whole wellness package in a holistic Spa on the island of Koh Samui, Thailand offers great value for money. It can actually leave you feeling like a whole new person.
So what's keeping you from hieing off to enjoy a Spa Samui style? If you've long been putting off a vacation, dillydally no further. It's high time you get a break and get the ultimate massage experience. Say goodbye to problematic backs and knots in your neck. If you're hankering for a deep tissue Thai massage, you can get the real thing from spa therapists using smooth strokes to give you a dry massage or wet massage using natural plant oils and essences, in a relaxing spot set against a backdrop of lush greenery or nature-inspired spa pavilion. Let your body heal and get rejuvenated with a comprehensive detoxification program that blends western and eastern medicine to promote a heightened sense of well-being.
If you're thinking of a beachside health spa, Samui offers a wide range of options like deluxe villas in Bang Po Beach or club in Lamai. Or you may opt to check in at a spa resort in Koh Samui and enjoy centuries-old healing techniques, with the sights and sounds of nature and wildlife close by. Yes, there are various ways to experience Thailand's rich spa heritage. Before you even plop on a Thai massage bed, you'd be awed at how Koh Samui has truly become a hot spot in the region. There's a pristine world out there which you just got to see to be enraptured. The Thai villas are surrounded by tropical gardens, there's stunning architecture, and even the restaurants offer fresh cuisine that goes well with the healing spa therapies. Revive your senses with treatments in one of the recommended spas, including suitable foot reflexology, an amazing herbal scrub, soothing aromatherapy, and a fantastic deep tissue massage and facial cleansing. If you're staying in a first-rate Koh Samui resort & spa, you can find top notch facilities like a whirlpool bath in a terrace that offers a great beach view, or relax in a daybed by a garden humming with the sounds of nature. If a Thai village area is more to your liking, you can enjoy the serenity of lodging spots at a distance from the main hotel area next to the beach. Wherever you settle, there are great restaurants (offering extensive menus) to try while at Koh Samui.
I hope you enjoyed reading this article. For more information on Thai Massage in Thailand, please visit our Spa House website - Carnation Spa House and Thai Massage, A Refreshing Concept in Relaxation and Well-Being - Come Pamper Yourself Today.
Drop by for current Spa and Treatment Specials!
Regards, Lee


Article Source: http://EzineArticles.com/5703906

Thai Marriage Visa Application - Living in Thailand With Your Thai Spouse

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Are you married to a Thai? And do you wish to settle in Thailand? If your answer to both questions is YES, the Thai immigration has something for you to make your wish happen.
Applying a Thai marriage visa is an option for the foreign spouse of a Thai national who would like to settle in the Land of Smiles. This visa is valid for one year and is renewable as long as the financial requirements are met by the applicant. With this entry permit, the holder is also allowed to work and generate income in the country provided that he can secure a work permit to go with the visa.
The main requirements of the Thai marriage visa application are as follows:
a. Legally married to a Thai - You would need to present a marriage certificate to prove this. If you got married in Thailand, a copy of the affirmation of freedom to marry is also required.
b. Able to establish good financial status through any of the following means:
• THB 40,000 monthly income - secure an affidavit of income from your embassy in Thailand which you can affix with your income statement/bank statements
• THB 400,000 deposit in a Thai bank account - the funds should be sitting in the bank for 2 months before the visa application and for 3 months before the renewal of the visa.
The foreign spouse has to secure an initial visa, a 90-day Non Immigrant O, from the Thai embassy/consulate in his home country prior to coming to Thailand. Once in the country, the visa can be extended into a one year marriage visa as long as the requirements are met. Extension can be done as early as 21 days before the expiration of the 90-day visa.
To extend your visa, the applicant has to visit the nearest Thai immigration office with his documents and then submit his application for extension. The one year marriage visa is granted as long as all required documents are provided.
In maintaining your marriage visa, you would need to report to the nearest immigration office every 90 days to inform them about your address. If you are not in the country when you are due for a report, there is nothing to worry about as you are not required. A new 90-day counting commences when you get back to Thailand.
To ensure the success of your Thai marriage visa application, it's best to consult with Thai immigration experts for advice and guidance. This way, your plan of settling in Thailand will be successful and hassle free.
Mr. Jirasak Taosiri is a licensed Thai lawyer. He currently works for G.A.M Legal Alliance, Thailand's Provider of Five Star Legal Service, as the acting Legal manager. Prior to his employment with G.A.M, he has worked for international law firms in Thailand giving him enough exposures in the fields of Thai Property Law, Thai Immigration Law, Thai Family Law and Thai Corporate Law.
G.A.M Legal Alliance is a newly established law firm specializing in Thai immigration, Thai Property Law, Marriage in Thailand, Family Law, Thai Company Set Up and Business Registration in Thailand. It has qualified and well-experienced staff ready to assist you with all your legal and immigration needs in Thailand. For more information about the firm's services visit http://www.gam-legalalliance.com or email info@gam-legalalliance.com


Article Source: http://EzineArticles.com/4431516