Thailand's Revenue Department recently published Royal Decree No. 760, which provides a corporate income tax exemption on net profits arising from the sale of greenhouse gas reduction carbon credits. The tax exemption is similar to those previously provided in 2011 and 2020 and is meant to promote investment in voluntary carbon emissions reduction projects. The latest exemption is available for up the three years for carbon emissions reduction projects registered with the Thailand Greenhouse Gas Management Organization from 20 March 2023 until 31 December 2027. The three years begin from the year in which the certificate of registration is issued,...