Foreign Business Investment in Thailand – Investment Incentives through the “Board of Investment”
An overview of the tax and non-tax incentives available to foreign investors in Thailand through the Board of Investment under the Investment Promotion Act, along with the conditions typically attached to them.
Civil Litigation in Thailand: PART 2 – filing a case and notifying the defendant
How a Thai civil case starts — filing the “plaint,” the court’s role in summoning defendants, and why foreign defendants can delay proceedings by years.
The EU’s Generalized System of Preferences and its impact on Thailand
A look at the EU’s 2014 Generalized System of Preferences reform and its consequences for Thailand’s tariff-free market access, including the country’s scheduled exclusion from GSP benefits in 2015.
Civil Litigation in Thailand: PART 3 – defense and evidence
Thai civil cases offer almost no pretrial discovery — what defendants must file, when extensions get granted, and the high bar for subpoenaing evidence.
The new corporate income tax rates in Thailand
A summary of Thailand’s 2011–2012 corporate income tax rate reductions under Royal Decree 530 — covering the new brackets for SMEs, SET-listed companies, and MAI-listed companies, and why most of the cuts were only temporary.
Civil Litigation in Thailand: PART 1 – Thai courts
An overview of Thailand’s civil-law court system — no juries, judge panels, and a backlog that can stretch a typical appealed case past five years.
The Thailand “Hotel Tax”
What is the so-called Thai “hotel tax,” who actually has to pay it, and how high can a province set it? A breakdown of the Provincial Administrative Organization Act’s hotel guest fee, using Phuket’s 1% Bye-Law as a working example.
Arbitration in Thailand: PART 5 – the arbitrators
Part 5 looks at how arbitrators are selected and appointed in Thailand, the legal requirements for independence and impartiality under the Arbitration Act, and the process for challenging an arbitrator when conflicts of interest arise.
Arbitration in Thailand: PART 4 – the agreement to arbitrate
Part 4 explains what makes an Arbitration Agreement enforceable under Thai law — including model ICC and TAI clauses, key terms parties should negotiate upfront, and the limits on which disputes can actually be arbitrated.