The service of judicial documents of a foreign court on a person residing in Thailand can be made pursuant to the agreements or treaties on judicial assistance in civil and commercial matters and co-operation in arbitration between Thailand and the home countries of the foreign courts. As of 2022, Thailand has signed such agreements and… Read More
不可替代代币 (NFTs) 最近已成为一种全球趋势。 NFT 创建并存储在区块链中，但与比特币等可替代加密资产不同，因为它们通常用于代表有形或无形形式的独特资产的所有权权益或权利。 NFT的监管处理正在发展，并且通常取决于特定代币的特征。 与许多国家不同，泰国目前根据《数字资产业务运营紧急法令》B.E. 2561 (“DA法“) 为数字资产提供了具体的监管制度。 因此，NFTs 的潜在发行者应该意识到，某些类型的NFT 可能被视为数字资产，并属于 DA 法。 NFTs 在泰国的法律地位 “数字资产”根据《 DA 法》第 3 条被定义为加密货币和数字代币。由于NFTs通常代表独特的资产，且不旨在用作商品、服务或其他权利的交换媒介，因此它们通常不会被视为加密货币。如果 NFT 规定某人有权 (1) 参与投资（投资代币）或 (2) 特定、商品、服务或其他权利（实用代币），则根据 《DA 法》，它被视为数字代币，并且任何问题都将受本法监管，除非此类数字资产属于豁免范围。 在泰国发行和交易 NFTs DA 法适用于投资和实用代币，但有趣的是，在受监管活动范围内的唯一实用代币是具有基础服务或产品的实用代币，这些服务或产品仅在未来可用，也就是说，即它们在发行代币时尚未准备好使用（SEC 通知编号 GorJor.15/2561，关于 2018 年 7 月 3 日公开发行的数字代币）。 DA 法规定了两种类型的活动（1）向公众提供数字代币和（2）数字资产业务的运营。为了在泰国合法发行和交易符合投资代币或尚未“准备好使用”的实用代币的新 NFT，NFT 开发商需要遵守 DA 法及其实施规则和法规.对于受监管的数字代币的发行，除特定豁免外，发行人必须 (1) 符合特定的标准，(2) 获得 SEC 的批准，以及 (3) 向证券交易委员会(“SEC”)提交注册声明和招股说明书草案。目前，证券交易委员会尚未批准发行… Read More
Non-Fungible Tokens (NFTs) have recently become a global trend. NFTs are created and stored in a blockchain but are different from fungible cryptoassets such as Bitcoin, as they are commonly used to represent an ownership interest in, or a right to, a unique asset in a tangible or intangible form. The regulatory treatment of NFT’s… Read More
The main tax legislation applicable to FDI in Thailand is the Revenue Code (“RC”), which covers the following taxes:- (1) Corporate Income Tax (“CIT”) CIT applies to businesses and legal entities registered in Thailand or registered abroad but operating a business in Thailand. Except for SMEs, companies registered in Thailand pay CIT based on both… Read More
Employment and Labour Protection The Civil and Commercial Code (“CCC”) and the Labour Protection Act B.E. 2541 (1998) (“LPA”) are the major employment and labor protection laws. The CCC defines employment as a hire of work (hire of services) and provides the general requirements for duties and liabilities of employers and employees. The LPA sets… Read More
The Government of Thailand approves and regulates FDI through several government authorities in charge under different applicable laws. The three major authorities are discussed below. (1) Ministry of Commerce (“MOC”) The MOC regulates and approves FDI of foreigners (defined under the Foreign Business Act B.E. 2542 (A.D. 1999) (“FBA”) as a foreign individual, a foreign… Read More