M&A Monthly Reports : December 2007

Ruling of the Revenue Department Compensation Payment for lease contract cancellation Company A (Leessor) has lease contracts with the Company B (Lessee) for a space in the building.  Lessee has …

M&A Monthly Reports : November 2007

Selected Revenue Department rulings on Withholding tax for Loyalty fee and service fees to companies that do not operate in Thailand Imported hardware such as machinery or computers which have …

M&A Monthly Reports : October 2007

Requesting of the Foreign Business Operation Certificate under JTEPA As a result of Thailand and Japan entering the Japan-Thailand Economic Partnership Agreement (“JTEPA”), Japanese companies conducting prohibited business as prescribed …