Investment in Thailand

Law Firm in Bangkok, Thailand

Dej-Udom & Associates offers tailored financial advice to both on-shore and off-shore clients. We guide various financial instruments, such as interest arbitrage, swaps, forward contracts, and derivative products. Our expertise also encompasses financial restructuring and planning administration.

Financial Markets in Thailand

Regulatory Environment

• Securities and Exchange Act of 1992 (SEA): The SEC supervises and regulates both primary and secondary capital markets.
• Financial Institution Act of 2008: The Ministry of Finance and the Bank of Thailand provide oversight of the banking sector.

Market Infrastructure

The Thai financial markets are continually evolving. Some key developments include:

• Instituting new clearing and settlement systems
• Easing supervisory regulations
• Encouraging novel types of transactions
• Improving tax and accounting systems
• Developing standard market practices and Codes of Conduct
• Establishing associations for data gathering and standardization

Financial Exchanges

• Capital Market: Stock Exchange of Thailand (SET), Market for Alternative Investment (MAI), Bond Electronic Exchange (BEX)
• Money Market: Overseen by the Bank of Thailand (BOT), involves short-term paper trading and repurchase agreements.

Direct Investment in Thailand

Thailand promotes foreign direct investment for economic growth and technology transfer. The legal framework is laid out in the Foreign Business Act of 1999 and the Treaty of Amity between Thailand and the United States, which allows Americans to invest more freely.

Thailand Board of Investment (BOI)

Under the Investment Promotion Act of 1977, the BOI administers various investment incentives for both local and international companies. Companies with BOI status enjoy special privileges and exemptions.

Taxation Services

Dej-Udom & Associates offers comprehensive tax advisory services, focusing on corporate and personal tax, value-added tax, and specific tax issues. We assist in adapting to new tax laws and implementing tax-saving measures.

Thai Tax Overview

• Value Added Tax, Personal Income Tax, Corporate Income Tax: Governed by Thailand’s Revenue Code
• Double Tax Treaties: With 61 countries, including eight ASEAN members.

Litigation and Alternative Dispute Resolution

Expertise in a wide array of litigation cases and specialized courts. Proficient in alternative dispute resolution methods, including conciliation and arbitration.

Intellectual Property

Internationally recognized IP team offering full-range IP services, from patent drafting to enforcement.

For More Information

Contact: Dej-Udom Krairit l Email: dej-udom@dejudom.com l Telephone: (66) 2233 0055