Thailand's Revenue Department has announced the publication of Emergency Decree on Top-up Tax B.E. 2567 (2024), which provides for the implementation of a domestic minimum top-up tax for MNE groups with consolidated review of at least EUR 750 million with effect from 1 January 2025.
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Emergency Decree on Top-up Tax, B.E. 2567 (2024) Officially Promulgated in the Royal Gazette
The Revenue Department, through the Ministry of Finance, proposed the draft Emergency Decree on Top-up Tax to t…