Taxing Times Thailand February 2023 Issue

Welcome to the February 2023 edition of Tax Times Thailand where each month we try and bring you useful information to help with your business and tax obligations in Thailand. “T’was the night before Chinese New Year, and all through the house, Not a creature was stirring, except Personal Income Tax Departments all around Thailand!!” Gentle […]

Welcomed changes to Company Law – Mergers without new Company creation or liquidation

On 1 January 1925, the Civil and Commercial Code (‘CCC’) of Thailand became effective and introduced various rules and procedures concerning for the legal affairs and rights of natural and legal ‘persons’ covering areas such as family law, inheritance law, contract law, property law, corporate law, commercial law and more. With respect to companies, the […]