ANNOUNCED AS TEMPORARYNo
FDI: Financial incentive
On 20 June 2012, Thailand issued the Royal Decree No. 538 which reduces the tax liability of Thai individuals receiving dividends from foreign companies listed on the Stock Exchange of Thailand (SET). Such dividends will be subject only to a withholding tax of 10%, whereas previously they were also required to include such dividends in their personal income tax returns and pay additional taxes.
Dividends received from Thai companies were taxed at 10% even prior to this measure.
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