Cross-border leasing : Thailand

Journal
Chuerboonchai, T.; Vara-Ubol, P.
Asia-Pacific Tax Bulletin 2000 (Volume 6), No. 3
PriceUSD 45

Country report discussing the different types of lease. The emphasis is on the tax implications of inbound leases; however, appropriate references are also made to outbound leases and domestic transactions. Withholding tax rates, anti-avoidance provisions, and indirect tax questions are also scrutinized.