This 34-page guide provides a comprehensive summary of Thailand’s tax laws. The authors provide a full overview of income taxes as they apply to business entities and individuals in Thailand. The guide also provides a review of Value Added Tax, Specific Business Tax, Customs duties, stamp duties, property tax, and other issues.

Under the current period of global economic recession when there is a decline in consumption and therefore a reduction in trade, many businesses are trying to find ways to survive. In Thailand, company management often considers the option of whether to temporarily cease business operations when faced with dire circumstances. This is because an employer, when dealing with a period of reduced purchase orders andor a decline in market consumption for its products, can legally apply this measure to save costs rather than close the business andor terminate employees.

January 2009 was full of events in the intellectual property field in Thailand due to the policies and actions supported by the newly formed government of Prime Minister Abhisit Vejjajiva. This article provides a summary of the recent activities.

This article discusses the appointment of Hon. Mitri Suthepakul, the new Chief Judge, and Hon. Patraporn Jakrangkul and Hon. Sornchai Sirariyakul, the Deputy Chief Judges, at Thailand’s Central Intellectual Property and International Trade Court.

This article describes a destruction ceremony held on December 17, 2008. As part of the ceremony, more than 1.6 million counterfeit goods were destroyed.

This article provides a brief description of a number of training seminars organized by Tilleke & Gibbins on behalf of several intellectual property owners. The seminars were attended by police and Customs officers from various regions of Thailand.

It is generally known to practitioners in the cosmetics industry that the Thai Cosmetic Act requires registration of specially controlled cosmetics prior to an act of manufacture, sale, or import. Similarly, any business operators who wish to manufacture or import controlled cosmetics must notify the Thai Food and Drug Administration of the required information according to the law.

In mid-2008, Daimler AG found that counterfeit spare parts and accessories, especially alloy wheels, were being openly displayed and offered for sale on some Web sites and in shops in Bangkok. A series of market surveys and in-depth investigations were then conducted in order to reveal the identity of the illegal business operators and collect evidence to pursue legal actions. After months of strategic planning and preparation, successful police raids were carried out against three targets in Bangkok in October 2008. This article describes the impact of the raids.