Bank of Thailand Further Relaxes Foreign Exchange Controls for Outbound Investments
The Bank of Thailand (BOT) has amended foreign exchange (FX) controls, as part of its roadmap toward a “new Thai FX ecosystem,” to further relax... Read More
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Thailand’s Revenue Department Issues Notification on Transfer Pricing Methods
On January 29, 2021, Thailand’s Revenue Department published the Notification of the Director-General of the Revenue Department Re: Income Tax (No. 400), which prescribes the... Read More
Thailand Enacts Law Imposing VAT on Foreign e-Services and e-Platforms
On 10 February 2021, the Act Amending the Revenue Code (No.53) B.E. 2564 (2021) was published in the Thai Government Gazette, amending and introducing new... Read More
Thai Court’s Recent Recognition of Constructive Dividends
This legal article was published by Narit Direkwattanachai in regards to Thailand’s Revenue Department’s treatment of indirect payments to a shareholder as constructive dividend. In... Read More
New Type of Title Deeds
This legal article was published by Narit Direkwattanachai in regards to Thailand’s Revenue Department’s treatment of indirect payments to a shareholder as constructive dividend. The... Read More
Thailand Officially Reduces Land and Building Tax for 2021
The Royal Decree on Land and Building Tax Reduction (No. 2) B.E. 2564, which we previously noted was under consideration, has been officially promulgated. The... Read More
Myanmar: Declaration of A One Year State of Emergency Effective 1 February 2021
From our friends at Baker McKenzie in Myanmar we have received the following notice describing the consequence of the State of Emergency In brief In... Read More
Thai PDPA Regulatory Public Hearings and ASEAN Cross-Border Transfer Measures Announced
On 1 February 2021, through Thailand’s Ministry of Digital Economy and Society, the Office of Personal Data Protection Commission announced that it will arrange public... Read More