With the "Sword of Damocles" of Global Taxation in mind, the most pressing question I ask myself is however this: Will the TRD Order No. Por. 162/2566 of November 20, 2023 be implemented at least in 2024, or could it be declared invalid without further justification? What is such a departmental order legally worth? Of course, the proposed introduction of Global Taxation would take some time, but what happens in the meantime? Are you still counting on above Order that Accrued Foreign income/assets as of December 31, 2023 won't be taken into consideration by TRD if transferred to Thailand from 2024 onwards? Thank you.