You mean, someone who actually owes Thailand taxes on remitted income, because one's DTA defines such income as assessable by Thailand? For us Yanks, that wouldn't make any difference, since we either pay Thailand, or we pay the US -- but not both on the same income, via exemptions/credits. And if Thailand has first dibs on taxation of my income, fine with me -- please use my tax collection to fill in the pot holes of where I live. Saying such means, why wouldn't I comply with Thai taxation rules, as my total tax bill between the US and Thailand is not affected. And furthermore, you gotta figure that Thailand realizes they're losing tax collections out there by lax compliance monitoring. So, why wouldn't tax compliance audits (maybe just random), at least on folks with large remittances, be in order? Certainly this would be cost effective, as it appears there's a lot of low hanging fruit out there. And didn't TRD just hire an additional 750 auditors? What have they been up to? Anyway, I don't care -- I have an LTR visa. Just throwing this out for others to chew on.
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