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February 12, 2025

Lexology Panoramic: Anti-Bribery & Corruption 2026 – Thailand

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Tilleke & Gibbins’ anticorruption team in Bangkok has authored the Thailand chapter of the newly released Anti-Bribery & Corruption 2026, published by Lexology Panoramic. This global guide provides a comparative overview of antibribery and anticorruption regimes across multiple jurisdictions. The Thailand chapter addresses the following key areas:

  • Relevant international and domestic law: International anticorruption conventions, foreign and domestic bribery laws, successor liability, civil and criminal enforcement, out-of-court resolution and leniency mechanisms
  • Foreign bribery: Legal framework, definition of foreign public officials, gifts, travel and entertainment, facilitating payments, payments through intermediaries, individual and corporate liability, private commercial bribery, defenses, enforcement authorities, enforcement trends, prosecution of foreign companies, sanctions, recent decisions and investigations
  • Financial record-keeping and reporting: Applicable laws and regulations, disclosure of violations or irregularities, prosecution under accounting legislation, penalties for record-keeping violations, and tax deductibility of domestic or foreign bribes
  • Domestic bribery: Legal framework, scope of prohibitions, definition of domestic public officials, gifts, travel and entertainment, facilitating payments, public official participation in commercial activities, payments through intermediaries or third parties, individual and corporate liability, private commercial bribery, defenses, enforcement authorities, enforcement trends, prosecution of foreign companies, sanctions, recent decisions and investigations
  • Updates and trends: Key developments over the past year

The Thailand chapter outlines recent developments in anticorruption enforcement, including significant cases involving multinational corporations and continued operations targeting transnational fraud networks along the Myanmar border. It also provides an overview of Thailand’s legal framework for addressing domestic and foreign bribery, including the Organic Act on Anti-Corruption B.E. 2561 (2017).

The full Thailand chapter is available as a PDF through the button below.

Readers may also register for 30 days of complimentary access to the complete Anti-Bribery & Corruption 2026 guide and other Lexology Panoramic publications through this link.

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