The Practical | Episode 1 | Teaser

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The Practical | Episode 1: Why does tax matter?

Tax podcasts

GT Thailand's tax podcast series, including The Practical, covering tax and legal topics for businesses in Thailand

Thailand’s Position on Royalties

Tax and Legal Update 4 / 2026

Thailand’s position on Article 12 (Royalties) of the recent 2025 OECD report reflects a robust commitment to source-based taxation for cross-border payments. Unlike the OECD’s preferred move towards residence-based taxation for royalties, Thailand continues to advocate for the right of the state where the income arises to collect tax. By expanding the definition of royalties and establishing clear source rules, Thailand ensures that a broad spectrum of payments for technology, equipment, and expertise remains subject to local withholding tax.

Tanva Mahitivanichcha
Sanporn Sanpatchaya
| 2 min read |

Thailand’s Position on Permanent Establishment

Tax and Legal Update 3 / 2026

In the recent 2025 OECD report, Thailand has reaffirmed its position as a "Non-Member Economy" that prioritizes source-based taxation. By maintaining specific reservations on Article 5 - Permanent Establishment or “PE”, Thailand aims to ensure that foreign enterprises contributing to its economy through sustained physical or economic presence do not circumvent local tax obligations. These positions reflect a cautious approach toward the global trend of narrowing PE definitions, focusing instead on traditional and service-based activities.

Tanva Mahitivanichcha
Sanporn Sanpatchaya
| 2 min read |

Key Amendments under the Labour Protection Act (No. 9), B.E. 2568 (2025)

Tax and Legal Update 2 / 2026

The Royal Thai Government Gazette has announced the Labour Protection Act (No. 9), B.E. 2568 (2025) (“Amendment No. 9”), which amends key provisions under the Labour Protection Act B.E. 2541 (1998) (“Labour Protection Act”). The amendments are effective from 7th December 2025 introduce new protections, leave entitlements and employer compliance requirements.

Tanva Mahitivanichcha
Sanporn Sanpatchaya
| 3 min read |

Redefining the Workspace: New OECD Guidance on Remote Working and the Fixed Place of Business

Tax and Legal Update 1 / 2026

The rapid shift toward hybrid and remote work has created a complex challenge for multinational enterprises: when does an employee’s home office create a taxable presence, or Permanent Establishment (PE), in another country? The recent 2025 OECD report addresses this head-on, providing much-needed clarity through revised commentary on Article 5 (Permanent Establishment or PE). For businesses with cross-border talent, these changes offer a more practical framework for assessing tax exposure in jurisdictions where employees may be working remotely.

Tanva Mahitivanichcha
Sanporn Sanpatchaya
| 2 min read |

Tax Alert: Compliance as Key

Tax Alert: Compliance as Key

The Thai Revenue Department (TRD) sets higher tax collection targets each year, increasing pressure on both the tax authority and taxpayers. The TRD is accelerating its transformation towards an AI-enabled, data-driven administration to enhance operational effectiveness and improve overall tax collection.

| 1 min read |