The Thailand government is considering the introduction of amendments to the country's permanent establishment rules in order to tax e-commerce sales by non-resident suppliers. Under current domestic law, and tax treaties, a non-resident without a branch in Thailand may only be deemed to be carrying on business in Thailand if it derives profits or gains from Thailand through an employee, a representative, or a dependent agent. Based on these rules, a non-resident supplier can easily avoid a taxable presence in Thailand when making e-commerce sales. The legislation would amend the rules by broadening the interpretation to bring e-commerce with Thai...