I. Current Tax Collection Regime in Thailand Thailand’s personal income tax system incorporates both territoriality and residency-based principles: ✓ Territoriality (Source-Based): Tax is imposed on all income generated within Thailand, regardless of the taxpayer’s residency status. ✓ Worldwide Income (Residency-Based): Residents must report foreign-sourced income if it is remitted into Thailand, regardless of the tax […]
The electric vehicle (EV) industry has become a cornerstone of global efforts to transition toward sustainable and environmentally friendly transportation. In this context, Thailand’s Board of Investment (BOI) has taken strategic steps to position the country as a major player in the EV supply chain. Recently, in collaboration with GAC AION, a leading Chinese EV […]
The intersection of artificial intelligence (AI) and neurotechnology has brought profound advancements, raising critical legal and regulatory challenges for companies operating in this space. While technology law, particularly AI-related regulations, has been a focal point for academics, legislators, and practitioners in recent years, healthcare law—though often less emphasized—remains a cornerstone in navigating these advancements. Its […]
The Securities and Exchange Commission (SEC) of Thailand has recognized the need for a comprehensive update to its regulatory framework to better address the dynamic socio-economic landscape, rapid technological advancements, and the innovative yet unpredictable nature of the private sector. The existing laws have been criticized for their lack of clarity, misalignment with international standards, […]
In response to the rapid rise of online shopping and the increasing use of manipulative practices by certain merchants, Thailand is taking decisive steps to strengthen consumer rights. The Office of the Consumer Protection Board (OCPB) commissioned a comprehensive study titled “Analyzing the Legal System of Consumer Protection on the Topic of Protecting the Rights […]
E-commerce and online shopping reached unprecedented levels during the COVID-19 pandemic, and this growth continues to expand. Today, the online shopping landscape offers consumers a broader selection of products and services compared to traditional shopping centers or tour sales offices. It also provides the convenience of shopping from home and the flexibility to purchase items […]