i completely agree, he was smarter than most of us here. he not only has a tremendous amount of knowledge, but has also been exceptionally committed to working through the entire tax issue from the ground up and providing useful information. he was also very composed, respectful, and restrained in his communication with other members ... unfortunately, some asiannow members seem to take great offense when someone stands up for or advocates something that does not align with their own personal behaviour or interests, and that can quickly turn into a smear campaign against that person ... i am convinced that many members greatly appreciated his commitment and tireless efforts to help us better understand the thai tax system. i certainly do! so once again, i would like to thank Mike Lister for his outstanding work and his selfless commitment. the aseannow forum and its members continue to benefit from the excellent groundwork he laid on the subject of taxation for foreigners in thailand ...