OECD
BEPS MLI: Thailand deposits instrument of ratification of the MLI
On 31 March 2022, Thailand deposited its instrument of ratification of the Base Erosion and Profit Shifting (BEPS) Multilateral Instrument (MLI) with the Organisation for Economic Co-operation and Development (OECD). Thailand confirmed its preliminary positions regarding the permanent establishment (PE) provisions and chose to apply all of the PE provisions of the MLI. The MLI will enter into force for Thailand on 1 July 2022.
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