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Tilleke & Gibbins
Thailand's Electronic Transaction Development Agency (ETDA) has released two new subordinate regulations under the Royal Decree on Digital Platform Services: one detailing the assessment of digital...
Tilleke & Gibbins
The emergence of generative artificial intelligence (AI) has transformed the landscape for innovators and creators. As many legal practitioners have pointed out...
Tilleke & Gibbins
Thailand's Revenue Department has issued an order clarifying its recent order imposing personal income tax (PIT) on the offshore-sourced income of Thailand tax residents...
Tilleke & Gibbins
On November 14, 2023, Thailand's Personal Data Protection Committee (PDPC) published a draft notification on collection of personal data regarding criminal records.
Tilleke & Gibbins
Four decisions from the Expert Committee under Thailand's Personal Data Protection Act B.E. 2562 (2019) (PDPA) indicate that there will no longer be any relaxation of PDPA enforcement.
Tilleke & Gibbins
On October 3, 2023, Thailand's Board of Investment (BOI) issued a new regulation clarifying the eligibility criteria for investment promotion under the BOI category "5.10 Development of software...
Tilleke & Gibbins
On November 6, 2023, Thailand's Department of Lands issued a circular letter clarifying that the use of units in condominium buildings for hotel business operations is not allowed.
The Sovereign Group
Thailand's Revenue Department issued Order No. Por.161/2023 on 15 September 2023, which introduced important amendments to the taxation of foreign...
Herbert Smith Freehills
Our #FDIFriday podcast series continues, bringing together experts from our Global Foreign Investment Regulation Group to discuss the rapidly-evolving FDI regulatory landscape in accessible...
Tilleke & Gibbins
Under Thailand's Royal Decree on Digital Platform Services, domestic and in-scope overseas digital platform operators that are required to notify the Electronic Transactions Development Agency (ETDA)...
Tilleke & Gibbins
The litigation of tax disputes in Thailand is regulated by the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation...
Tilleke & Gibbins
Thailand has released a notification adding new consumer protection provisions related to the collection of prepaid telecom service fees and combining several disparate regulations and resolutions.
Tilleke & Gibbins
Sale and leaseback structures and pledges of an aircraft are primary tools in Thailand for lenders to secure aircraft financing. However, these prevalent approaches come with certain limitations.
PD Legal
On 15 September 2023, the Director General of the Revenue Department issued the Revenue Departmental Order No. Por. 161/2566 ("Order") under Section 41, paragraph 2 of the Revenue Code.1...
Tilleke & Gibbins
On September 15, Revenue Departmental Order No. Por. 161/2566 was published, fundamentally changing how Thailand tax residents' offshore-sourced income will be taxed.
Herbert Smith Freehills
On 4 September 2023, the National Broadcasting and Telecommunications Commission ("NBTC") Notification regarding Measures to Protect Rights of Telecom Service Users relating to Personal Data, Privacy Rights...
Tilleke & Gibbins
Thailand has announced tax exemptions for issuers and holders of depositary receipts (DRs) of listed foreign securities to encourage DR transactions, create more investment products in the Thai capital...
Tilleke & Gibbins
The Royal Decree issued under the Revenue Code B.E. 2481 (1938) on the Exemption from Taxes (No. 779) B.E. 2566 (Royal Decree No. 779), which came into force on August 16, 2023...
Tilleke & Gibbins
On August 25, 2023, Thailand's Ministry of Interior issued the Ministerial Regulation Prescribing the Types of Hotels and the Criteria for Hotel Business Operation No. 2 B.E. 2566 (2023)...
Herbert Smith Freehills
On 19 September 2023, the Thai Arbitration Institute, Office of the Judiciary ("TAI") published the fifth amendment to its Arbitration Rules (originally launched in 2017) in the Royal Gazette...
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