Mar 2014

Category: TAX
Written by Super User

For income derived from countries that do not have a Double Taxation Agreement (DTA) with Thailand,foreign tax credits are

allowed.These foreign tax credits are subject to certain criteria and conditions, up to the amount ofThailand tax that would have been payable had the income been derived in Thailand.The same rules apply with regard to foreign tax relief for DTA countries.


Source: Doing Business in Thailand 2013, Mazars