Publications

VAT EXEMPTION ON DIGITAL ASSETS

The transfer of cryptocurrencies and/or digital tokens (hereinafter collectively referred to as the “Digital Assets”) in Thailand would be considered a provision of electronic service under the Thailand Revenue...

Tax implications of Digital Assets OTC

Many transactions of digital assets have been made through over counter–OTC transactions via individuals in Thailand.  The OTC transaction performed by an individual shall be subjected to Thai withholding tax (“WHT“) at the rate of...

Vaccination for employees

Worawit ThawinthikakulCounsel During this Covid-19 outbreak, both individuals and corporations are affected by the working environment in many ways, including standard operation and market production. To resume business operations,...