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P2Dash: Australia Articles Pillar Two Dashboard: Thailand Articles
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On December 26, 2024, The Emergency Decree on Top-Up Tax B.E. 2567, was published in the Government Gazette to implement the Pillar 2 GloBE rules from January 1, 2025.
On March 1, 2024, the Thai Revenue Department published an 18-page consultation paper on the implementation of Pillar Two. This includes draft legislation which includes, an IIR, UTPR and a domestic minimum tax.
Yesterday, the Thai Cabinet approved the proposal to implement a Global Minimum Tax (see item 48 of the following Cabinet Resolution:
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