2 hours ago, Maestro said:

 

If the DTA does not override the local tax laws, then there is no need for a DTA. Therefore, where there is a DTA, it overrides the local tax law.

I agree that this is the normal situation. Some reading reveals the following argument used by some countries (notably Germany). At the time a treaty is signed, it will override any extant local law. However, democratic principles dictate that a future government should not be prevented by treaty obligations from implementing local laws that conflict. This argument was used to invalidate certain aspects of the DTA between Germany and Turkey in 2015. I am very uncomfortable with this theory which basically holds that future governments can ignore treaties negotiated by their predecessors. Presumably, this means that Germany could, for instance, pass a new local law that immediately cancelled its obligations within NATO.

Does anyone have a link to an official English translation of this new rule?  I suspect there has to be one out there.  

4 hours ago, TerraplaneGuy said:

Does anyone have a link to an official English translation of this new rule?  I suspect there has to be one out there.  

In my experience, Thai laws rarely have "official" English translations. The laws that are important to foreigners usually end up being translated by third parties. You use those translations at your own risk.

3 hours ago, BritTim said:

In my experience, Thai laws rarely have "official" English translations. The laws that are important to foreigners usually end up being translated by third parties. You use those translations at your own risk.

The English version of the RD website has an English translation of the Revenue Code.

20 hours ago, Lorry said:

After diligently studying maestro's pdf an's Section 48 of the revenue code,  I think the answer to your first question is clearly "only if we bring it into Thailand"...

 

Section 48 is awfully long, with several subsections from 48(1) to 48(5), but after going through it twice I found no part that I could relate to "only if we bring it into Thailand". I attach a copy of the English translation I use and should be grateful if you or anyone else could help me find it.

 

Revenue Code - en - krisdika - downloaded 2023-09-30.pdf

3 minutes ago, Maestro said:

 

Section 48 is awfully long, with several subsections from 48(1) to 48(5), but after going through it twice I found no part that I could relate to "only if we bring it into Thailand". I attach a copy of the English translation I use and should be grateful if you or anyone else could help me find it.

 

Revenue Code - en - krisdika - downloaded 2023-09-30.pdf 7.27 MB · 0 downloads

Please see, the link below, bottom of the page, The Director Generals Instruction Por 161/2566

https://sherrings.com/assessable-income-foreign-sources-thailand.html