In November 2024, Thai Prime Minister Paethongtarn Shinawatra unveiled ambitious plans to enhance tax incentives for foreign film productions during a networking reception in Los Angeles, coinciding with her visit to the APEC Economic Leaders’ Meeting in Lima, Peru. This event, attended by Motion Picture Association executives and leaders from top US film companies, marked a significant commitment to boosting foreign investment in Thailand’s film industry. Thailand’s Department of Tourism (DOT) prioritized the initiative by updating the Announcement on Guidelines, Procedures, and Conditions for Applying for Benefits Under the Incentive Measures for Foreign Film Production in Thailand in December 2024 to further position Thailand as a destination for large-scale international film and television productions. Key Amendments to Film Incentives under the 2024 Announcement The 2024 announcement introduced major changes, including (1) removal of the rebate cap, previously set at THB 150 million (approx. USD 4.5 million) per project, enabling rebates based on total qualified spending, and (2) an increase in cash rebate rates. The maximum allowable cash rebate rate was increased to 30 percent from the previous cap of 20 percent. The base rate of 15 percent remains unchanged. The primary incentive available under the 2024 announcement is a 15 percent cash rebate on qualified spending in Thailand of at least THB 50 million (approx. USD 1.5 million). On top of this primary incentive, additional incentives are available; however, the total possible cash rebate is capped at 30 percent, and the additional incentives can only amount to an added 15 percent. Also, the total rebate (including both primary and additional incentives) for films with a budget of less than THB 100 million (approx. USD 3 million) is capped at 25%. To obtain a higher rebate rate, productions may apply for the following additional incentives: Compliance Requirements Foreign production companies

Vietnam’s government is currently undergoing a significant restructuring, consolidating and eliminating various agencies with the aim of streamlining operations and increasing efficiency. The restructuring will bring notable changes to the country’s intellectual property (IP) landscape. We discuss below key developments that may influence IP protection and enforcement in Vietnam in the coming years. Mergers of Ministries One of the most notable changes in the restructuring is the merger of several ministries, including the Ministry of Information and Communications (MIC) and the Ministry of Science and Technology (MOST). Vietnam’s Intellectual Property Office is a unit under MOST; therefore, this merger is expected to impact various aspects of IP administration and enforcement. With the newly merged ministry—which is expected to retain the name of MOST—actively supporting the development of the digital economy, further advancements in digital tools for IP administration and prosecution are anticipated. This could include enhancements in e-filing, online procedures, and digital payment systems, contributing to greater accessibility and efficiency in IP-related services. Domain name disputes can also expect to see a more coordinated approach under the new ministry. Previously, jurisdiction over domain name disputes was divided between MIC and MOST, sometimes leading to procedural complexities. With both areas now under a single ministry, these matters are expected to be handled more seamlessly, potentially with a model aligned with the Uniform Domain Name Dispute Resolution Policy (UDRP). Structural Changes in Inspection Authorities The restructuring also affects inspection authorities responsible for IP enforcement, particularly those under MOST and the Ministry of Culture, Sports, and Tourism (MOCST). These changes may cause temporary delays in administrative enforcement actions: The MOST Inspectorate, which handles industrial property violations, may experience slower enforcement during the transition. The MOCST Inspectorate, responsible for copyright enforcement, may face similar disruptions. However, these delays are expected to be temporary,

Thailand’s aim of hosting entertainment complexes that include casinos is moving forward with the cabinet’s approval in principle of the draft Entertainment Complex Business Act on January 13, 2025. In fact, Thailand has studied the pros and cons of allowing the operation of entertainment complexes since March 2019. Though the initial surge of global interest died down during the COVID-19 pandemic, the country renewed its efforts with the recent draft law. This is part of the government’s aim of bringing parts of the informal economy (or shadow economy) and the underground economy—estimated to be more than 50% of Thailand’s GDP—into the revenue system. While many authors have provided analyses of the bill’s contents, this article explores how the enforcement of the Entertainment Complex Bill after its passage would relate to various aspects of intellectual property (IP) in the casino business in the context of Thai law. Below are some examples of the potential effects of the draft legislation on IP rights in Thailand. Public Order and Public Policy Under Thai law, contradiction of public order, good morality, or public policy is grounds for denying IP protection. With the eventual passage and enforcement of the Entertainment Complex Bill, IP rights related to gaming that used to be regarded as contrary to the public order and received no protection under the current law would become eligible for legal protection and considered registrable under the law. This is similar to what happened recently with cannabis in Thailand. Legalization of cannabis opened up pathways for trademark and patent protection in this industry. IP in the casino industry encompasses a wide range of assets, including patents, trademarks, copyrights, and trade secrets. These IP rights protect the unique features of casino games, gaming machines, software, and branding elements. For instance, in Thailand patents can cover