tax thailand

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, as prev...

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private placement

Thailand’s Tax Policy Shift: Change in Foreign Source Income Tax Treatment for Thai Tax Resident

On September 15, 2023, the Thai Revenue Department (“TRD”) issued the Revenue Departmental Instruction No. Por. 161/...

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digital token

Thailand’s Exemption of CIT and VAT on Transfer of Digital Investment Token

Introduction The digital investment token is a fund-raising mechanism comparable to securities governed under regulatory...

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