Executive summaryOn 9 February 2022, Thailand signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (the MLI). At the time of signature, Thailand submitted a list of 58 tax treaties entered into by Thailand and other jurisdictions that Thailand would like to designate as Covered Tax Agreements (CTAs), i.e., tax treaties to be amended through the MLI. Together with the list of CTAs, Thailand also submitted a provisional list of reservations and notifications (MLI positions) in respect of the various provisions of the MLI. The definitive MLI positions will be provided upon the deposit of its...