The Act to amend certain provisions governing limited companies under the Civil and Commercial Code (the Amended Code) was published in the Royal Gazette on 8 November 2022.The Amended Code will become effective on 7 February 2023.One of the key developments under the Amended Code is the introduction of new provisions on business combinations (Merger).Companies planning a merger should monitor for the issuance of relevant guidance by the Thai Revenue Department to confirm whether this merger will be qualified for a concession tax regime similar to an amalgamation, although it is anticipated that both methods of business combination (i.e., amalgamation...