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An overview by DFDL, Taxand Thailand
Jack Sheehan and Jidapa Tiamsuttikarn from our Thai member firm DFDL have recently published an article exploring tax planning for corporate mergers and acquisitions in Thailand.
The article outlines the main transaction structures recognised under Thai law, including share acquisitions, asset acquisitions, entire business transfers, amalgamations, and corporate mergers. The analysis covers Thai tax rules applicable to acquisition financing, the strategic use of Thailand’s tax treaties to mitigate cross-border tax exposure, and structuring options using holding companies to optimise tax efficiency.
You can read the full article in more detail here.
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