On September 2, 2025, the Thai Cabinet approved in principle the draft National Competitiveness Enhancement for Targeted Industries Act (Draft Act), aimed at mitigating the impact of the recently introduced Top-Up Tax.

There is no formal order of preference for the use of the five accepted pricing methods.

Thailand is an attractive destination to do business for foreign investors, thanks to its government initiatives.

As we offer various services to our clients, this series of articles intends to give you an overview on how FRANK Legal & Tax can assist you with your legal matters in Thailand.

Following the recent amendments to the tax treatment of foreign-source income for Thai tax resident individuals...

VAT-registered businesses in Thailand face a recurring problem: input VAT claims are rejected when suppliers fail to remit collected taxes, leaving good-faith buyers liable for additional assessments, surcharges, and penalties. Tax specialists at Tilleke & Gibbins examine recent Supreme Court rulings, the evidentiary burdens placed on taxpayers, and practical strategies for building dispute-ready supplier documentation.

On the 2nd of January 2024, the cabinet granted its approval for substantial tax reductions and exemptions on alcoholic beverages, marking a strategic initiative to fortify the tourism sector.

Like many countries, Thailand requires stamp duty to be paid on the execution of certain legal instruments.

A Transferz, uma empresa de travel tech em expansão, contratou a TMF Group para acelerar seus planos de expansão global e aumentar a receita.

Thailand has introduced a comprehensive overhaul of its tax litigation procedures that will significantly impact how tax disputes are handled.

Thailand's tax dispute resolution framework has undergone a significant transformation with the enactment of the Act Establishing the Tax Court and the Procedure for Tax Cases (No. 3) B.E. 2568.

Fundada en 2020, Transferz es una empresa de tecnología de viajes de rápido crecimiento que se asocia con las principales marcas de viajes para proporcionar traslados al aeropuerto seguros...

The Royal Thai Government announced phase 2 of a number of additional financial measures focusing on individuals that are not registered with the social security system

Under the Foreign Business Act ("FBA"), foreigners are legally restricted in doing certain businesses in Thailand as prescribed in the lists Annexed to the FBA.

As Thailand enters fiscal year 2026 (beginning 1 October 2025), attention turns to how the Thai Revenue Department (TRD) plans to strengthen its revenue collection, following last year's performance.

The Thai Revenue Department (TRD) has issued a private tax ruling no. Gor Kor 0702/1626[1], dated March 19, 2025, addressing the tax treatment of outbound payments for software and related services.

The global pharma sector presents specific issues and challenges from a transfer pricing perspective.

In Part I, we introduced the basic regulatory gates that shape market entry into Thailand — in particular...

The litigation of tax disputes in Thailand is regulated by the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation on Tax Cases B.E. 2568 (2025).

The litigation of tax disputes in Thailand is regulated by the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation...