Thailand BOI & Investment

A definitive regulatory, licensing, and corporate law guide for foreign dietary supplement brands, nutraceutical exporters, and functional food manufacturers entering Thailand under Food Act B.E. 2522, Form Or. 6 import licensing, 13-digit FDA serial numbers, MOPH Notification No. 444 ingredient compliance, Section 40/41 advertising approvals (ฆอ.), and strategic defense against local distributor license hostage traps.

A definitive international tax and corporate legal guide for foreign executives, expatriates, and high-net-worth investors in Thailand navigating Revenue Department Departmental Instructions Paw. 161/2566 and Paw. 162/2566, Section 41 Paragraph 2 assessable income remittance, the 180-day tax residency rule, Common Reporting Standard (CRS) banking exchanges, DTA foreign tax credits, and legitimate capital preservation structuring.

A definitive corporate legal and tax strategy guide for multinational corporations, foreign directors, and CFOs navigating Thai transfer pricing rules under Revenue Code Sections 71 bis and 71 ter, the 200M THB disclosure threshold, arm's length benchmarking, management fee audit defense under Section 65 ter, and bilateral DTA protections.

A definitive legal and strategic guide for foreign directors, MNC regional counsel, and business owners navigating Thai labor laws, statutory severance scales up to 400 days, Section 49 unfair dismissal claims in the Central Labor Court, non-compete enforceability, mutual separation agreements (MSA), and work permit de-registration.

A definitive legal and regulatory guide for foreign brands, trade fair exhibitors, and international principals importing cosmetics, food, dietary supplements, and medical devices into Thailand. Demystifying Thai FDA e-Submission 2026, the distributor license hostage trap, warehouse compliance, and principal-controlled import structuring.

The definitive 2026 legal guide for foreign directors, investors, and MNCs closing a company in Thailand. Covers step-by-step Department of Business Development (DBD) dissolution (Form OrJor. 1 & 5), Revenue Department VAT cancellation (Form P.P. 09) and tax clearance audits, CPA liquidation audits, eliminating dormant shell director liability, work permit cancellations, and repatriating remaining capital under Section 70 withholding tax.

The definitive 2026 legal guide for foreign corporate buyers and investors acquiring Thai businesses. Covers Share Purchase Agreements (SPA) vs. Asset Purchase Agreements (APA), Foreign Business Act (FBA) conversion, Section 13 Labor Protection Act mandatory employee consent, Civil and Commercial Code Section 1129 share transfer formalities, Revenue Code tax clearance, and Trade Competition (OTCC) merger clearance.

The definitive 2026 legal guide for foreign brand owners, international franchisors, and trade fair exhibitors navigating Thailand's mandatory trademark license registration under Section 68, Supreme Court precedents on void agreements, 15% cross-border royalty withholding tax (P.N.D. 54), 7% reverse charge VAT (P.P. 36), DTA treaty relief, and OTCC franchise disclosure rules.

Definitive 2026 Thailand Work Permit and Non-B Visa legal guide: 4:1 Thai employee ratio, 2M THB capital rules, and BOI/LTR exemptions by GENTLE LAW.

Definitive 2026 Thailand foreign retail, wholesale, and e-commerce guide: FBA List 3 capital thresholds (100M/20M THB) and OCPB permits by GENTLE LAW.

Definitive 2026 Thailand BOI Section 27 freehold land ownership, IEAT industrial estate rights, and Ror.Ngor. 4 factory licensing guide by GENTLE LAW.

Establish a 100% foreign-owned Representative or Branch Office in Thailand in 2026: FBC registration, zero CIT scopes, and work permits by GENTLE LAW.

Definitive 2026 Thailand cross-border tax guide: Section 70 WHT (PND 54), reverse charge VAT (PP 36), SaaS royalties, and DTA relief by GENTLE LAW IBL.

Compare Thailand Foreign Business License (FBL Section 17) vs Foreign Business Certificate (FBC via BOI/Treaty) for 100% ownership by GENTLE LAW IBL.

Comprehensive 2026 Thailand corporate bank account opening guide: foreign director signatories, AMLO UBO disclosure, and FET wire rules by GENTLE LAW.

Comprehensive 2026 Thailand director liability guide: CCC Sections 1167-1170 fiduciary duties, joint signing powers, and tax defense by GENTLE LAW.

Definitive 2026 Thailand LTR Visa guide: Royal Decree 743 (17% flat tax), 4:1 Thai quota exemption, and 10-year OSOS work permits by GENTLE LAW.

Definitive 2026 US-Thai Treaty of Amity legal guide: 100% American equity ownership, FBA Section 11 FBC issuance, and compliance by GENTLE LAW IBL.

Comprehensive 2026 legal guide to Thailand BOI TISO and IBC promotion: 100% foreign trading and service ownership without Thai nominee risks.

Thailand Nominee Shareholder Rules: FBA Section 36 Guide: statutory rules, key timelines, and compliance steps for foreign SMEs by GENTLE LAW IBL.