Thailand’s historical tax‑incentive regime relied heavily on corporate income‑tax (CIT) exemptions offered by the Board of Investment (BOI) to attract foreign investors. Under the OECD/G20 Pillar‑Two rules, large multinational enterprise groups (MNEs) with consolidated revenue above €750 million must pay an effective tax rate (ETR) of at least 15% in every jurisdiction where they operate. This … Continue reading Thailand Aligns Investment Incentives with OECD Global Minimum Tax – 2026 Update