No. 113 Edition September 2016
• Overseas Expat Recruitment is Now Regulated
• Bonus Payment Is Deductible Expense
• International Marketing Fee is deemed Royalty

No. 109 Edition May 2016
• Secondment of Employee to Host Company in Thailand May Trigger Thai Tax Liability
• Charges for Issuing an Advance Ruling to an Importer
• Revenue Ruling on Tax Free Share Transfer from Parent to Child

No. 108 Edition April 2016
• 20% Corporate Income Tax Becomes Permanent
• Banking, Life Insurance and General and Casualty Insurance Are Exempt from the Foreign Business License .

No. 107 Edition March 2016
• Tax Exemption for Granting Immovable Property to Children is Revoked
• High Value Property Lease and Hire of Work Agreements Must be Affixed with
the Stamp Duty at Local Revenue Office.

No. 106 Edition February 2016
• New Regulation on Service the Court Paper outside Thailand