Tax Incentives for Goods Exhibitions

Royal Decree No. 545, published in the Royal Gazette on 9 October 2012, allows a double deduction for corporate income tax purposes for expenses (i.e. rental and construction costs, insurance premiums, freight, transportation of goods and equipment used for the exhibition) incurred from participating in a goods exhibition held in Thailand during the first six months of 2012, provided that the company has a certificate certifying its participation in the exhibition issued by the appropriate government agency.

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