NO&T Thailand Legal Update
Background
On 9 June 2020, the Cabinet of Thailand approved a bill amending the Revenue Code to impose a value added tax (the “VAT”) on overseas providers providing services through digital platforms (“e-Services”) into Thailand (the “Bill”). This amendment is intended to apply to e-Services such as e-commerce, marketing and advertisements, games and applications, movies and digital content, airlines and hotel agents, cloud computing, investments and gambling.
The key details of the Bill are summarized below:
Tsutomu Endo
(October 2024)
Kenji Horiuchi, Takahito Yoneda, Kaito Mori (Co-author)
(October 2024)
Keiko Shimizu, Koichiro Yoshimura (Co-author)
Tsutomu Endo
Tsutomu Endo
(October 2024)
Kenji Horiuchi, Takahito Yoneda, Kaito Mori (Co-author)
(October 2024)
Keiko Shimizu, Koichiro Yoshimura (Co-author)
Tsutomu Endo
(April 2025)
Shiro Kato, Chihiro Shimaoka (Co-author)
Tsutomu Endo
(November 2024)
Masayuki Fukuda
(October 2024)
Keiji Tonomura, Minh Thi Cao Koike (Co-author)
(April 2025)
Shiro Kato, Chihiro Shimaoka (Co-author)
Tsutomu Endo
(November 2024)
Masayuki Fukuda
(November 2024)
Masayuki Fukuda
Rashmi Grover
Poonyisa Sornchangwat, Kwanchanok Jantakram (Co-author)
Yoichi Maekawa
Kara Quek, Kennosuke Muro (Co-author)
Rashmi Grover
Poonyisa Sornchangwat, Kwanchanok Jantakram (Co-author)
Yoichi Maekawa
Kara Quek, Kennosuke Muro (Co-author)
Poonyisa Sornchangwat, Kwanchanok Jantakram (Co-author)
Yothin Intaraprasong, Chattong Sunthorn-opas, Thunsinee Sungmongkol (Co-author)
Shunsuke Minowa, Poonyisa Sornchangwat, Niparat Pothong (Co-author)
(January 2025)
Shunsuke Minowa, Yothin Intaraprasong, Ponpun Krataykhwan, Nopparak Yangiam, Salin Kongpakpaisarn, Poonyisa Sornchangwat (Co-author)
