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Bangkok Post, Thailand, Tax Column.
Byline: Piphob Veraphong
Oct. 1--The Revenue Department has an internal policy that payments by a Thai firm to a foreign company not doing business in Thailand are regarded as miscellaneous revenue not subject to withholding tax in Thailand, in cases where the payment is made for expensive services such as seismic and laboratory tests.
However, this notion is very subjective and depends too much on the tax authority's interpretation on a case-by-case basis.
For example, if you are an Internet service provider or you are making payments to a foreign company not doing business in Thailand, for network connection between local and global networks, for the use of the "high-speed circuit service", or for global networks transmitting information available on web sites, there is good news. ...
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