Latest Insights from HLB Phuket
The Thailand correspondent for the prestigious International Tax Review
LTR visa improvements approved by cabinet
Thailand’s Board of Investment (BOI), the agency in charge of screening applicants for Thailand’s long term resident (LTR) visa program launched in September 2022, recently...
10% corporate tax rate for targeted businesses in special economic zones approved
On 13 January 2025, Thailand’s cabinet resolved in principle to approve a reduction of the corporate income tax rate to 10% in respect of profit...
Getting strategic about the ‘S’ in ESG
Attention has been disproportionately directed towards the environmental and governance aspects of ESG. This means that most ESG conversations focus on internal risks rather than...
New tax law implemented to collect global minimum tax of 15% effective from 1 January 2025
On 26 December 2024, the Emergency Decree on Top-up Tax was published in the Royal Gazette to support the collection of a global minimum tax...
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