EYThailand amends Revenue Code to facilitate international exchange of tax information
|Tax Alerts, Information Reporting, Legis ...|Thailand, European Union
Executive summary
Thailand’s Revenue Code Amendment Act (No.54) B.E. 2564 (2021) (the Amendment) was published in the Royal Gazette on 8 November 2021 (effective 9 November 2021), to accommodate the ratification process of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the MAC), which Thailand signed on 3 June 2020.
The MAC empowers tax officials to exchange tax inf…
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