Legislation The main tax legislation is the Thai Revenue Code (TRC). The transfer pricing rules are contained within Sections 65bis (4), 65bis (7), 65ter (13), 65ter (14), 65ter (15),…

Key Cyber Events The following is a rundown of what happened during the month of July 2019. We welcome your comments, insights and questions. Capital One reported a breach…

On 18 July 2019, the Thai Revenue Department (“TRD”) issued a new Notification on Stamp Duty (No.59). This notification lists out payment methods and instructions for Stamp Duty payment…

Key Cyber Events The following is a rundown of what happened during the month of June 2019. We welcome your comments, insights and questions. The New York State Assembly…

Visual Capita released 2018 Migration Flow Map, showing how the high net worth individuals (HNWI) who has net worth more than million dollar changed their nationality in the last…

Introduction In December 2017, the European Union (“EU”) Code of Conduct Group on Business Taxation assessed the tax policies of jurisdictions with no or only nominal tax against the…

Sometimes “sound bites” help us to remember actions we need to take. With this edition of Cyber Roundup, some readers might consider the following statements made in this issue as…

The Thai Immigration Bureau recently announced the enforcement of TM30 rules requiring the owners of all properties in Thailand to report all foreigners residing/present overnight on their premises to…