You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

August 3, 2011

Utilization of Tax Credits on Dividends

Tilleke & Gibbins

One question that is frequently asked by individual shareholders concerns the utilization of tax credit on dividends granted under Section 47 bis of the Thai Revenue Code. This article will discuss the conditions for using tax credit and explain how the tax credit can benefit a shareholder.

RELATED INSIGHTS​ 

April 11, 2016
Doing Business, a Q&A-style guide published by Practical Law Company in association with Lex Mundi, presents an overview of key recent developments affecting doing business in 41 jurisdictions worldwide. The Thailand chapter, written by attorneys at Tilleke & Gibbins, provides an overview of the country’s legal system and the key laws applicable to foreign companies doing business in the Kingdom. In particular, the chapter examines the following main subjects:
March 1, 2016
International Franchising, Second Edition (Release 4, 2015) has been published through Juris Publishing and edited by the Center for International Legal Studies. The guide provides analysis of franchising law and practice in 36 countries worldwide. Sriwan Puapondh, Of Counsel, and Alan Adcock, partner, in Tilleke & Gibbins, coauthored the Thailand chapter of the guide.