SIAMBRIDGE INTERNATIONAL
Practical Notes
Practical questions about investing, building and operating in Thailand.
3 results for your search
01Private Capital, Finance & Shareholder Arrangements
Can debt-restructuring tax relief apply when different types of creditors are being repaid?
Potentially, but do not assume that one qualifying restructuring makes every creditor eligible. Thailand’s Royal Decree No. 742 B.E. 2565 (2022) provides tax relief for specified…
02Private Capital, Finance & Shareholder Arrangements
How should an asset sale price be allocated when tax relief applies only to part of the transaction?
Do not assume that the headline purchase price is the tax-relief base. A business sale can include land, buildings, equipment, inventory and other rights under one price. If the…
03Commercial Contracts & Procurement
If the parties agree a new repayment schedule after judgment, does the original judgment still remain enforceable?
It depends on what the later agreement is intended to do. A creditor can give a judgment debtor more time without necessarily giving up the existing judgment, security or…
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