The Board of Investment of Thailand (BOI) has announced a new measure to alleviate potential impacts from the implementation of BEPS 2.0 Pillar Two on existing tax incentive programs and uphold Thailand's attractiveness as an investment destination for multinational enterprises (MNEs).The new measure applies to both existing BOI-promoted companies and new BOI applicants with consolidated group revenue of not less than THB 28,000 million / EUR 750 million or falling within the scope of a Country-by-Country Report.In-scope MNEs with existing BOI incentives and/or those with a plan to apply for new BOI incentives should (i) perform an impact assessment on...