The Thai Revenue Department has published a revised draft bill for the introduction of VAT requirements for electronic services providers making supplies to non-registered users in Thailand. Thailand has been considering various approaches to the taxation of e-service supplies since 2017, including changes in PE rules for the creation of a taxable presence, the introduction of withholding requirements on payments for e-services, and VAT requirements. The latest draft bill for VAT requirements on e-services is similar to prior proposals but has been amended for clarification. The key point of the bill is that where foreign e-service providers provide services to...