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  • Double taxation occurs when the same declared income is being taxed by two or more different jurisdictions. This can happen when an individual or a company resides or operates in more than one country and is mitigated by double tax treaties between countries. As a result, the income will be taxed only once.


  • The Social Security Act requires employers and employees to make contributions to the Social Security Fund on a monthly basis. The Social Security Fund is administered by the Social Security Office, a division of the Ministry of Labour and Social Welfare.


  • Thailand is in many ways welcoming to foreign labour force working in the Kingdom, however its government imposes certain rules and restrictions foreigners have to follow. One particular area of restrictions concerns employment opportunities.


  • A worker must be given notice of termination one month or one pay period in advance of termination. This notice period does not apply to employees being terminated for cause. Under the Thai Labor Law , “cause” means:


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