Thailand has announced tax exemptions for issuers and holders of depositary receipts (DRs) of listed foreign securities to encourage DR transactions, create more investment products in the Thai capital...

Thailand has adopted the OECD's global minimum tax framework through the Emergency Decree on Top-Up Tax B.E. 2567 (2024). Published in the Government Gazette on December 26, 2024...

The house owners' purpose for operating a homestay should be to gain additional income and not be their primary income source.

The Royal Decree issued under the Revenue Code B.E. 2481 (1938) on the Exemption from Taxes (No. 779) B.E. 2566 (Royal Decree No. 779), which came into force on August 16, 2023...

In a significant move towards enhancing the domestic tourism sector, the Cabinet has endorsed a series of tax measures tailored to ignite domestic tourism on June 4, 2024.

The digital investment token is a fund-raising mechanism comparable to securities governed under regulatory framework of similar nature.

The ASEAN is a fast-growing region.

Thailand's Board of Investment (BOI) now requires data center projects to demonstrate measurable benefits for local workforce development, R&D, SME capability, and domestic supply chains to qualify for corporate income tax...

On September 30, 2021, Thailand's Revenue Department released a notification prescribing country-by-country transfer pricing reporting requirements for multinational enterprise groups that do business in Thailand.

A purchaser of undervalued land should be aware that he may take over the corporate income tax liability of the seller.

The Revenue Department has recently announced changes to the taxation of foreign-sourced income brought into Thailand by Thai tax residents.

For freelancers, service payments are usually subject to withholding tax at source and must be reported using forms e.g. Form PND 3 or PND 53, with a fixed withholding rate depending on the service and the payee.

The act will come into effect on September 1, 2021.

This article analyses the tax consequences of an off-shore entity renting out real estate that it owns in Thailand.

The new tax treatment will be applicable to foreign-source income remitted to Thailand from January 1, 2024, onwards.

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.

Thai law provides a means of real security and an alternative to the mortgage, the so-called Sale with Right of Redemption (Thai: "Khai Fah").

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

A new Excise Tax Act was enacted on 18 March 2017 and published in the Royal Gazette on 20 March 2017.

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