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 Department, through the Ministry of Finance, proposed the draft Emergency Decree on Top-up Tax to the Cabinet, which approved it on 11th December 2024. On 26th December 2024, the Emergency Decree on Top-up Tax, B.E. 2567 (2024), was...