Thailand Tax News

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15% withholding tax: Thai bonds

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Treaty between Thailand and Chile enters into force

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Treaty between Chile and Thailand – approved and details

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Supreme Court – Marketing fee paid pursuant to international franchise agreement constitutes "royalty"

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Treaty between Russia and Thailand enters into force

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Treaty between Russia and Thailand ratified

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Corporate tax cut proposed

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Treaty between Russia and Thailand approved by lower chamber of Russian parliament

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Treaty between India and Thailand – Indian decision on taxability of sale of designs and drawings, and whether tax treaty can give rise to taxing right

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Clarification on deductible investment losses

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Treaty between Thailand and Ireland – negotiations

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Belgian ruling that 95% dividend deduction applies to dividends received from Thai companies benefiting from tax holiday via intermediary companies in third states

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Economic stimulus package

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Treaty between Korea (Rep.) and Thailand – details

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Treaty between Thailand and Korea (Rep.) signed and in force

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Foreign stake in firms limited to 50%

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Supreme Court of Thailand treats payment for US customer base as royalty

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Cabinet approves special economic zone in southern Thailand

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Thailand

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Treaty between Thailand and Chile signed

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Treaty negotiations between Chile and Thailand

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Treaty negotiations between Peru and Thailand

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The first-time income tax treaty and protocol between Hong Kong and Thailand, signed on 7 September 2005, entered into force on 7 December 2005. The treaty generally applies from 1 January 2006 in Thailand and 1 April 2006 in Hong Kong

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Participation exemption for offshore investment

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Thailand and Hong Kong signed a first-time income tax treaty on 7 September 2005. Further details of the treaty will be reported subsequently.

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On 8 July 2005, Korea (Rep.) and Thailand initialled a revision to the Korea-Thailand income tax treaty of 26 August 1974. Further details are not yet available.

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The first-time income tax treaty and protocol between Thailand and Turkey, signed on 11 April 2002, entered into force on 13 January 2005. The treaty will generally apply from 1 January 2006.

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The first-time income tax treaty and protocol between Thailand-Turkey, signed on 11 April 2002, entered into force on 13 January 2005. The treaty will generally apply from 1 January 2006.

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