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From http://www.offshore.hsbc.com/1/2/international/offshore-banking/tax-benefits/tax-going-to-thailand: There is a Special Expatriates Regime which allows for a reduction in the progressive rates of income tax to 15% flat rate for a period of up to four years. This is applicable to assessable income which is earned by an expatriate through the hire of labour by a Regional Operating Headquarter (ROH) that provides management services, technical services or support services to its associated companies situated in Thailand and abroad. The Thai employer has to be registered as a ROH entity in Thailand with the appropriate authorities.

Anyone using this? 15% seems very resonable...

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