Thailand releases draft Top-up Tax Act to implement the global minimum tax rules under BEPS 2.0 Pillar Two
|Tax Alerts, Information Reporting, Legis ...|Thailand
Draft legislation to adopt the Global Anti-Base Erosion Rules in Thailand was published recently and was subject to a two-week public consultation period.
The Thai Revenue Department is charged with drafting pertinent regulations and guidelines.
In-scope multinational entities should begin performing impact assessments so they are ready for applicable changes once enacted.
Background
On 1 March …
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