Publications
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As part of our corporate social responsibility commitment, we provide regular legal column contributions to numerous international, national, and local hard and soft copy publications, including our regular legal column in The Phuket News newspaper, Mondaq, the Danish-Thai Trade News, Tropical Living magazine, Director magazine, Exotiq magazine, Samui-Phanga Real Estate magazine, The Pattaya Mail newspaper, Samui Express newspaper, Chiang Mai Mail newspaper, and many others. We also make these Thailand legal publications available here below.
Our attorneys’ contributions have also been featured on Mondaq, a leading international legal publishing platform that syndicates legal insights to a global audience of business leaders and in-house counsel.. Explore our Thailand legal publications below, organized by practice area, covering arbitration, real estate, corporate law, litigation, and tax.
- Arbitration & ADR
- Dispute Resolution & Commercial Litigation
- Real Estate & Property
- Corporate & Commercial
- Tax
Thailand Corporate Tax History: Why the 2011 Cuts Weren’t Permanent
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.
Thailand Hotel Tax: 3 Facts About the Guest Fee
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.
Bad Debt Write-Off Thailand: 3 Time Limits That Bar It”
Can your company write off an uncollectable debt for tax purposes? Part I covers Thailand’s accrual-basis accounting rules, the Revenue Code requirements for converting a receivable into a deductible Bad Debt, and the prescription periods that can permanently bar the write-off.
Bad Debt Categories Thailand: 3 main Tiers, Different Rules
Part II breaks down the three debt-amount categories under Thailand’s Ministerial Regulation No. 186 — and the escalating evidentiary and court-action requirements your company must clear before a Bad Debt can actually be written off.
Capital Gain Tax Thailand: 3 Facts About Selling Land
Selling company-owned land in Thailand isn’t taxed the way most people assume. And if you’ve ever considered under-declaring the sale price, the buyer ends up inheriting your tax liability too.