Keywords: Mazars, Thailand, Tax, Withholding Tax, Royal Decree No. 560, Revenue Code
9 May 2013
The rent must be paid between 30 March 2013 and 31 December 2013 to an overseas lessor for a vessel to be used in international transport. Further, the charter party must be licensed under the law governing the promotion of the merchant navy.
Read Royal Decree No. 560 for more information.