The landscape of international taxation has undergone significant shifts in recent years, primarily driven by initiatives like the Base Erosion and Profit Shifting (BEPS) project by the Organization for Economic Cooperation and Development (OECD). One of the pivotal aspects of BEPS is the introduction of Pillar II, which aims to establish a global minimum tax … Continue reading Navigating Thailand’s Top-up Tax Bill: Implications of BEPS Pillar II Implementation