Thailand – the Hong Kong of Southeast Asia?
After Thailand had already lowered the general corporate tax to 20%, a new framework for the support measures provided by the country’s Board of Investment (BOI) has been in place since since January 2015. As usual, it is binding and comprehensive. Because it goes into more detail than the previous version, a more thorough analysis will be worthwhile. In addition, the country is also offering new tax incentives as a platform for commercial enterprises.