Insight
The Notification requires Thai nationals eligible to pay personal income tax at the rate of 17% to submit personal income tax return Por.Ngor.Dor. 95 detailing the eligible assessable income and...
Article
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...
Article
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...
Insight
Thai Cabinet has approved in principle a draft Ministerial Regulation proposed by the Ministry of Finance to exempt capital gains made from the sale of digital assets from personal income...
Article
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
Article
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...
Article
Thailand’s Revenue Department is drafting legislation that would ease the tax burden for Thai tax residents remitting foreign-sourced income back into the country.
Insight
Two ministerial regulations effective 22 April 2025 cut registration fees for specific property transfers and mortgages, easing costs for buyers and sellers.
Insight
Corporate tax incentives approved to promote the use of e-buses and e-trucks: Thai Cabinet has approved in principle a draft Royal Decree to be issued
Insight
Qualifying employees will be eligible to pay a flat personal income tax rate of 17% on employment income whilst employers will receive a 150% corporate income tax deduction for the...
