2023年泰国国际税收管理发展报告

Abstract:In this report，we will focus on the current status，changes and future of international tax administration in Thailand in 2020～2023. The report is divided into three parts. The first part is the development basis of Thailand’s international tax administration，which mainly introduces the situation of Thailand’s international tax administration before the end of 2021. It includes the basis of cross-border tax administration in Thailand，the management basis of avoiding double taxation on income under the Tax Agreement of Thailand，the management basis of anti-tax avoidance in Thailand，the international tax service in Thailand，the administrative assistance and cooperation basis of the International Tax Administration in Thailand，and the landing action basis of BEPS action Plan results in Thailand. The second part will still focus on the above perspective，and explain the changes in the development of international tax administration in Thailand from 2022 to April 2023. The third part looks into the future of international tax administration in Thailand. Thai tax authorities will push prompt and reminder information to taxpayers precisely by simplifying tax compliance，so as to avoid double taxation of income and better serve cross-border taxpayers. Thailand will expand and improve the network of tax treaties，improve the transfer pricing system，and introduce Pillar II and other important international anti-tax avoidance measures into the domestic tax legal system to avoid double taxation of income and prevent international tax avoidance.

收起