Thailand's Revenue Department has announced the publication of Emergency Decree on Top-up Tax B.E. 2567 (2024), which provides for the implementation of a domestic minimum top-up tax for MNE groups with consolidated review of at least EUR 750 million with effect from 1 January 2025.

---

Emergency Decree on Top-up Tax, B.E. 2567 (2024) Officially Promulgated in the Royal Gazette

The Revenue…