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Thailand’s Implementation of Top-Up Tax: Aligning with Global Tax Standards

Thailand has introduced significant tax reforms aimed at aligning with global tax standards, particularly the OECD’s G...

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Doing Business in Thailand Guide

Doing Business in Thailand Guide: Your Essential Resource for Business Success

At Kudun & Partners, we understand the complexities of navigating Thailand’s business and legal landscape. To empo...

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Global Minimum Tax in Thailand

Cabinet Approves Global Minimum Tax in Thailand: A Step Towards Adopting BEPS 2.0 Pillar Two

On December 11, 2024, Thailand’s Cabinet approved two key Emergency Decrees related to tax increases for multinational...

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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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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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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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