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5.5. Source Rules with Respect to Income Derived by Non-Residents

Dividends

Dividends received from companies that are incorporated and registered in Thailand and from foreign companies authorized to operate in Thailand are deemed Thai sourced.

Interest

Interest paid by Thai residents to non-residents is deemed Thai sourced.

Royalties

Royalty fees paid for the use of intellectual property in Thailand are deemed Thai sourced.

Rental Income

Rental income from property situated in Thailand is deemed Thai sourced.

Service Fees

Service fees paid to a non-resident are deemed Thai sourced if the services are rendered or used in Thailand.