Thailand's Proposed VAT Regulations to Impact E-Commerce
Thailand issued a draft of proposed value-added tax regulations that would impact foreign e-commerce operators and “electronic platforms” in the Thai market, according to a Jan. 23 KPMG post. The regulations clarify the term for “goods” would exclude any “intangible…
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assets” transferred over a network, and specify definitions for “electronic services” and “electronic platforms.” The regulations would also make changes to the country’s “self-assessed VAT regime” and introduce an electronic VAT registration system.