Thailand enacts Top-up Tax Emergency Decree to implement BEPS 2.0 Pillar Two
|Tax Alerts, Information Reporting, Legis ...|Thailand
On 26 December 2024, Thailand enacted the Top-up Tax Emergency Decree to implement BEPS 2.0 Pillar Two which includes Domestic Top-up Tax, Income Inclusion Rules and Undertaxed Payment Rules.
The Decree is effective for fiscal years beginning on or after 1 January 2025, with the first filing deadline being within 15 months after the last day of the ultimate parent entity's fiscal year.
Executi…
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