Over the course of 2013, the Supreme Court of Thailand (SC) issued three decisions that dealt with the definition of royalties. These decisions are seen as key in differentiating between a payment for general services and a royalty payment. Where there is an applicable tax treaty (and there is no permanent establishment), Thai withholding tax usually is not imposed on payments for general services. Conversely, a royalty payment will always be subject to a withholding tax (albeit at a more beneficial treaty rate). Thus, it is important to be able to differentiate between the two. Section 40(3) of the Revenue...