Newsletter No. 227 (EN)VAT on Digital Services in Thailand August 2021 Introduction Services that are used in Thailand are generally subject to 7% value added tax (“VAT”) in Thailand. The service recipient pays 7% VAT to the...
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Thailand Tax
Transfer Pricingin Thailand (8 pages)
Newsletter No. 195 (EN)Transfer Pricing in Thailand May 2021 I. Introduction When independent parties contract with each other, the conditions, especially the pricing, will generally be determined by market forces. This is however not necessarily the...
Investment Promotion for International Business Centers (IBC) (5 pages)
Newsletter No. 219Investment Promotion forInternational Business Centers (IBC) February 2021 I. Introduction On 29 December 2018, the Royal Decree for International Business Centers (“IBC”) came into effect, which replaced the Regional...
Mitarbeiterentsendung und -versetzung nach Thailand
Mitarbeiterentsendung und -versetzung nachThailandEINKOMMENSTEUER UND SOZIALVERSICHERUNG Mitarbeiterentsendung und -versetzung nach Thailand von RA Till Morstadt und RA Dr. Constantin Frank-Fahle, LL.M., Bangkok, Thailand | Die Mitgliedstaaten der...
ASEAN-Headquarters in Thailand
ASEAN-Headquarters-in-Thailand
Schadensersatzrecht: Rechtsvergleich Hongkong / Thailand / Deutschland
Newsletter No. 64 (DE)Schadensersatzrecht:RechtsvergleichHongkong / Thailand / Deutschland November 2014 I. Einführung Besonders im internationalen Vertragsrecht ist die Schadensregulierung im Falle des Schadenseintritts eine wichtige Größe,...
Real Estate Transaction and Tax in Thailand
Newsletter Nr. 30 (EN)Real Estate Transaction and Taxin Thailand January 2015 This newsletter provides information regarding real estate transactions in Thailand. The Department of Lands (hereafter “DOL”), under the responsibility of...
Transfer of Shares and Shareholder Book in Thailand
Newsletter No. 16 (EN)Transfer of Shares and Shareholder Book in Thailand January 2015 1. Introduction The way shares are transferred under the Thai law varies according to the legal form of the company. In general, the transfer...
Board of Investment of Thailand (BOI)
Newsletter Nr. 153 (EN) Board of Investment of Thailand (BOI) New Policy on Investment Promotion November 2015 I. Introduction The World Bank estimates that the economy of Thailand will grow around 3.5 percent in 2015. With land...
Investitionsförderung in Thailand – Industrial Estates vs. BOI
Newsletter Nr. 147 (DE) Investitionsförderung in Thailand - Industrial Estates vs. BOI Mai 2015 I. Einleitung Thailand steht mit seinen Nachbarländern in der Region im Wettbewerb um politisch sehr willkommene Auslandsinvestitionen aus dem...
E-Commerce in Thailand
Newsletter Nr. 198 (DE)E-Commerce in Thailand November 2015 1. Einleitung In Thailand haben die Anstrengungen der Regierung, den Ausbau der Informations- und Kommunikationstechnik voranzutreiben, dazu geführt, dass einem großem Teil der...
Who Requires a Foreign Business License in Thailand?
Newsletter No. 1 (EN)Who Requires aForeign Business Licensein Thailand? October 2015 I. Introduction For conducting business in Thailand it is mandatory for foreigners to be in the possession of a Foreign Business License issued by the...
How to Enforce Court Orders and Arbitration Awards
Newsletter No. 15 (EN)How to Enforce Court Orders and Arbitration Awards February 2015 Overview After obtaining a court order or an arbitral award it may occur that the defendant does not comply with the judgments or awards. While the law in...
Thailand: Payroll Tax Calculation 2017
Thailand: Payroll Tax Calculation 2017Thailand: Payroll Tax Calculation 2017
Unfair Dismissal: financial loss, restructuring, and ceasing of business
Newsletter No. 215 (EN)Unfair Dismissal: financial loss, restructuring, and ceasing of business May 2018 Introduction It is undeniable that when running a business, the business owners always aim for highest profits. Organization restructuring...
Conditions for E-Meeting in Thailand
Conditions-for-e-meeting in Thailand Conditions for E-Meeting in Thailand I. Introduction The telecommunication technology is developed to the point that an electronic meeting can be conducted as efficiently as a physical meeting but consumes less time and...
Tax Refund in Thailand
Tax Refund in Thailand Tax Refund in Thailand The tax year in Thailand is the calendar year (Sec. 29 Thai Revenue Code). Therefore, the monthly tax rate withheld by the employer and paid to the Revenue Department is based on the projected yearly income....
Power of Attorney and Transactions of the Board of Directors in Thailand
Newsletter Nr. 29 Power of Attorney and Transactions of the Board of Directors in Thailand January 2015 Dear Reader, Kindly find attached a summary to show you what kind of transactions have to be signed and initiated by directors of Thai...
Establishment of a Regional Operating Headquarters in Thailand
Newsletter No. 118Establishment of a Regional Operating Headquarters in Thailand November 2015 I. Introduction The Regional Operating Headquarters (“ROH”) was originally introduced by the Thai Government on 16 August 2002 (hereinafter referred to as...
Pflichten und Haftung von Direktoren einer thailändischen Unternehmung
Kanzlei-Information Nr.: 19Pflichten und Haftung von Direktoren einer thailändischen Unternehmung Mai 2015
Taxation of Expatriates in Thailand considering the German-Thai Double Taxation Agreement and benefits of an International Headquarters
Office Information No.: 40 Taxation of Expatriates in Thailand considering the German-Thai Double Taxation Agreement and benefits of an International Headquarters May 2015
Tax-deductible Allowances in Thailand
Newsletter No. 18 (EN)Tax-deductible Allowances in Thailand September 2020 Any income received for an employment carried out in Thailand or from a Thai employer is subject to personal income tax in Thailand (unless an applicable Double Taxation Agreement...
Post-COVID-19 Measures in Thailand
Case Study- Post-COVID-19 MeasuresPost-COVID-19 Measures in Thailand Background: The COVID-19 pandemic has affected many businesses and life in general. Once business operations will resume back to normal, there are some legal issues that we would like to...
Steuerinformation Thailand / Deutschland (123 seiten)
Kanzlei-Information Nr.: 7 (GE)Steuerinformation Thailand / Deutschland Februar 2020
Accounting Losses and Corporate Tax Payment under Thai Tax Law
Case Study- Accounting Losses And Corporate Tax Payment In Thailand Accounting Losses and Corporate Tax Payment under Thai Tax Law Background: Some companies show accounting losses in their books, but still pay corporate income tax. This looks at...