Before the issuance of Orders No. Por.161/2566 and No. Por.162/2566, Thailand’s approach to taxing foreign-sourced income was conditional. According to the law, foreign income had to be included in the personal income tax calculation if two criteria were met: 1.   The individual resided in Thailand for 180 days or more in any given tax year. … Continue reading Comprehensive Overview of Order No. Por.161/2566 and No. Por.162/2566 on Personal Income Tax for Foreign-Sourced Income