Nong May is crowned carnival queen
Mayor Niran
Watthanasartsathorn cut the ribbon to start the parade.
Narisa Nitikarn
With a colorful parade televised live by Channel 5 and TGN to 158
countries around the world, Pattaya Carnival 2006 got underway at 15 p.m.
on February 24. Mayor Niran Watthanasartsathorn cut the ribbon to start
the parade as it made its way along Beach Road to Bali Hai Pier.
In one of the parade highlights, the 40 contestants for the Miss Pattaya
Carnival competition were driven along the route in a convoy of tuk-tuks.
The official opening of the carnival was performed that evening, presided
over by Wittaya Khunplome, advisor to the prime minister, with a laser
light show and fireworks lighting up the night sky.
Oon Kaewlin’s concert had
the boys’ hearts pumping. Fahrenheit performed hard rock tunes for an
appreciative crowd.
Pattaya Carnival 2006 was held from February 24 to 26, and was organized
by Pattaya City Council and the Tourism Authority of Thailand. Two stages
were set up to hold the varied performances, a large one for the main
ceremonies and a small one for the cultural shows presented by Pattaya
residents and schoolchildren.
The first day of the event, the 24th, saw the parade start out from the
entrance to Soi 4 on Beach Road. The parade received great support from
the government and private sectors, who decorated and manned some
spectacular floats, amongst them Alcazar, Alangkarn Theater, Siam Bay View
Hotel, Siam Bayshore Hotel, Big C Super Center, Harley-Davidson, Wong
Turiyang, and nine Pattaya communities.
Party
time began with the Ebora concert.
Winner of the best float competition was Nong Nooch Tropical Gardens, who
collected 100,000 baht. The body painting competition was won by Pattaya
Marriott Resort and Spa with 10,000 baht prize money, while the best sand
castle prize went to a team named “What is it?” who received 15,000 baht
prize money. After the announcements party time began with concerts by
Peace Maker and Ebora.
On the second evening the final 15 Miss Pattaya Carnival contestants were
announced as well as the Miss Press Favorite winner Prapasaorn Thonglo and
Miss Popular Vote Jarunee Black. This was followed by country music
concerts by Dao Mayuree and Apaporn Nakhorn Sawan.
On the last evening the 10 semi-finalists of the Miss Pattaya Carnival
presented themselves to the judges who selected the final five. This was
followed by a concert by singer Oon Kaewlin. The winner and runners up of
the Miss Pattaya Carnival 2006 were then announced.
Ton
(left) and Nok kept the program moving smoothly with wit and humor as the
emcees of the event.
Winner was contestant number 6, Nong May, Miss Kanyanat Sutpaa, a
23-year-old student of Krirk University. She impressed the judges with her
answer to Aphichart Phuchphan’s question, “What do you say to ‘every
square inch of Pattaya is happiness’?” She said the answer was in the
question, for wherever you go in Pattaya there was always something
interesting happening, sports in the daytime and in the evenings
entertainment and delicious fresh seafood. Verawat Khakhay presented her
sash, and Janejira Koedprasop, Miss Thailand World 2003, presented her
crown and 100,000 baht prize money.
First runner-up was Miss Phasinee Wongbuntree, 23, and second runner-up
was Miss Sasimas Pringpuangkaew. Total prize money for the event amounted
to 671,000 baht.
The evening then continued with entertainment with performances by
Fahrenheit and Sil followed by DJs, who brought an end to Pattaya Carnival
2006.
Beauty contestant winners (L
to R) First runner-up Miss Phasinee Wongbuntree, Miss Pattaya Carnival
2006 Kanyanat Sutpaa, and second runner-up Miss Sasimas Pringpuangkaew.
Everyone is in a joyful mood
as the parade makes its way down Beach Road.
Elephants bearing beauty
queens – a Thai style parade.
Vespas on parade.
Wittaya Khunplome, chonburi
M.P. presides over the official opening of the carnival
setting off a laser light show and fireworks lighting up the night sky.
Fireworks light up the night
sky.
Thousands of revelers
crowded the stage to listen to their favorite recording artists.
Businessmen listen to advice at DSU meeting
Staff Reporter
When it comes to planning a pleasant weekend, most of us would probably
think last of attending a lecture about the double taxation treaty between
Thailand and Hong Kong. However, this very topic was on the agenda as the
German Speaking Business Club met in February at the Dusit Resort. Visiting
speaker was the German lawyer Markus Klemm and although the topic might
appear to be rather dull, the event was booked out to the last seat.
The German Speaking Business
Club met at the Dusit Resort for a lecture about the double taxation treaty
between Thailand and Hong Kong.
Lawyer Klemm founded “Asia Law Works” with his Thai associate Amnat
Thiengtham in 2004 and offers an advice service for businesses and private
citizens.
The lecturer started by explaining and discussing the use of opening an
offshore company, in this example a registered company in Hong Kong. Many
German advice seekers still believe that offshore companies are nothing but
utensils for tax evasion for the selected few. This is definitely not the
case as offshore companies serve as tax optimization tools by using
jurisdictions with tax advantages or even exemptions.
As a demonstration, attendees described their business activities and two of
them were chosen as an example. One is the practice of buying and selling
condominiums via an offshore company, a practice already quite common in
Pattaya when it comes to luxury condos. Thailand allows 49 percent of the
living area in any condominium building to be owned by foreigners, while the
foreign ownership is not limited to natural persons but also includes
juristic persons, here our fictional Hong Kong company. An apartment once
bought can be sold off with profit after a few years and, since the company
is not registered in Thailand, without any transfer costs due to this
country. The money earned by selling the condo can be transferred in hard
currency to an offshore account and, if within the right jurisdiction, will
be not eligible to any taxes.
The second case explained how the commercial exploitation of intellectual
property and knowledge can be handled with as little taxation as possible.
After all, why should intellectual property, produced or gained in one
country, be taxed in another? The profits of products deriving from the
initial intellectual property are to be taxed in the country where the
products are sold. If the producing country demands high taxes, those will
have to be applied and many companies thus prefer to use a trading company
based in a country with relatively low taxes in this constellation.
But doing this, one has to be aware that the owners of the trading company
have to be different to the owners or the producers if the aim is to keep
the charges to the trading company below those to customers, and the need
for a two-layer system regarding the ownership arises. Second option would
be to transfer the intellectual property to a secondary company in a
tax-free zone. That company would issue licenses that would have to be paid
into offshore accounts and would thus be – depending on the constellation –
either tax reduced or exempted.
The actual topic of the meeting inevitably faded into the background since
the demonstration of the different structures took up most of the time.
Lawyer Klemm was satisfied, though, because he could show ways of problem
solving and alternatives to a very attentive audience. The actual
explanation of the double taxation treaty will follow at some later point in
time.
All participants agreed that there more yet unknown factors regarding
international tax laws than could be dealt with in a single lecture. Every
single fact is rather complex and asks for consideration of many factors.
Although no one likes to pay taxes and there is something of a boom of tax
evasion cases, one should not stick to old habits but rather try to leave
that illegal area by making use of efficient solutions and exploit all
opportunities offered by prevailing tax laws.
The lecturer is available to answer any further questions and to be reached
at the following address: RA Markus Klemm, Asia Law Works Co., Ltd.
300/45-46 Moo 12 Thepprasit Road, Nongprue, Banglamung, Chonburi 20260, Tel:
0 3841 1591; [email protected]
(From left) Stefan Heintze, resident manager of the Dusit Resort Pattaya,
Elfi Seitz, editor of Pattaya Blatt and German lawyer Markus Klemm, founder
of Asia Law Works.
