The OECD has released an update to its Commentary on the Model Tax Convention, introducing changes concerning the concept of permanent establishment and the impact of remote working arrangements.
Thai Rental Income Tax in Thailand for Foreign Property Owners (2026)
Foreign investors looking to purchase rental properties in Thailand in 2026 – including villas and residential properties in expat-favoured locations such as Phuket, Hua Hin, Chiang Mai, Pattaya, and Koh Samui will often have the choice of purchasing the property in their own name or in an offshore company.
Excise Tax in Thailand: What Chinese EV and Battery Companies Need to Know 泰国消费税解析：中国电动车与电池企业须知
Excise tax in Thailand is complex but critical for Chinese EV and battery companies. Learn how Thailand’s tax rules affect costs, incentives, and market entry strategies.
泰国电动车和电池的消费税政策复杂多变。了解中国企业如何应对泰国的税收挑战，把握东南亚电动车市场机遇。
Thailand Long Term Resident (LTR) visa: Key Updates and Requirements for 2026
Thailand’s Long-Term Resident visa (LTR Visa) program, last updated in 2025, continues to offer a range of tax and non-tax benefits in 2026 for ‘high-potential’ foreigners wishing to relocate to Thailand.
Thailand’s Cabinet Approves Draft Secondary Legislation on Global Minimum Tax
On 30 December 2025, the Thai Cabinet approved in principle four pieces of draft secondary legislation to support the implementation of Thailand’s Emergency Decree on Top-up Tax.
Bank of Thailand (BOT) applies stricter document checks for foreign currency inflows
Effective from Monday 29 December 2025, financial institutions must apply stricter document checks for foreign currency inflows with a value of USD 200,000 or more.
Tariffs and transfer pricing: the friction ramps up
Amit Bhalla and Dean Rangel of HLB Thailand explore how rising global tariffs are disrupting transfer pricing arrangements, tested party selection, and benchmarking, with Thailand’s manufacturing sector facing increased pressure under shifting supply chains
Thailand’s Board of Investment Prepares to Introduce Pillar 2 Refundable Tax Credits
Thailand’s Board of Investment (BOI) has announced that Thailand will introduce Qualified Refundable Tax Credits (QRTCs) to mitigate the impact of tax laws to support the collection of a global minimum tax of 15% from large multinational enterprises that took effect from the beginning of this year
Scanning intragroup royalty payments through the lens of the OECD’s BEPS projects
Andrew Jackomos and Amit Bhalla of HLB Thailand examine how evolving global tax standards are reshaping the treatment of intragroup royalty payments and driving stricter compliance and documentation requirements
Investment promotion measures approved for data centers, SMEs and tourism
On 19 May 2025, Thailand’s Board of Investment (BOI) approved new conditions and benefits for promotion of investment in data centers, as well as measures to promote and support local small and medium size enterprises (SMEs)
