Article
US-Thai Amity Treaty – Another Way
The Treaty of Amity and Economic Relations Between the Kingdom of Thailand and the United States of America (US-Thai Amity Treaty) is a treaty that was signed on 29 May 1966 in Bangkok.
Frank Legal & Tax
- Article
Personal Income Tax On Foreign-Sourced Income Brought Into Thailand By Thai Tax Residents
The Revenue Department has recently announced changes to the taxation of foreign-sourced income brought into Thailand by Thai tax residents.ILCT Ltd. - Article
Tax And Legal Implications Of Engaging Freelancers For Businesses In Thailand
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.GRATA International - Article
Thailand's Latest Tax Revolution: Navigating The Common Reporting Standard (CRS)
Following the recent amendments to the tax treatment of foreign-source income for Thai tax resident individuals...Kudun and Partners - Article
Key Tax Ruling On Outbound Software Payments: Business Profits vs. Royalties
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.Alvarez & Marsal
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