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一、公司所得税外国公司在泰国开展经营活动或从泰国取得收入都须向泰国交纳所得税。有时收入还包括向泰国出售货物时的货款。在泰国有雇员、代理人、代表或联络人,并通过他们的活动取得收入的外国公司,就被认为在泰国经营了业务。泰国对代理人等的定义是“完全或基本上完全为某一特定的外国公司服务”。根据这一定义,仅向外国公司传达交易信息的独立个
First, the corporate income tax Foreign companies in Thailand to carry out business activities or to obtain revenue from Thailand are required to pay income tax to Thailand. Sometimes the income includes the payment for the sale of goods to Thailand. A foreign company that has employees, agents, representatives or liaisons in Thailand who earn income through their activities is considered to have operated in Thailand. Thailand defines agents, etc. as “serving a specific foreign company completely or substantially exclusively”. According to this definition, only a single individual is communicated to a foreign company for trading information