Tax & Transfer Pricing
June 04 2025

Tax Planning for Corporate Mergers & Acquisitions in Thailand

In this publication, we delve into the tax planning considerations for corporate mergers and acquisitions in Thailand. We provide an overview of the various forms of mergers and acquisitions recognized under Thai law, including share acquisitions, asset acquisitions, entire business transfers, amalgamations, and corporate mergers. We examine the Thai tax rules applicable to financing, the role of Thailand’s tax treaties in mitigating potential tax liabilities, and strategies for structuring acquisitions using holding companies. 

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