Thailand has been using tax policies to promote growth and encourage foreign investment. Some of those measures have succeeded but more attention needs to be paid to the revenue-raising side of the tax regime.

Globalization has disrupted the way countries think about their tax regimes. In the past, the issue of double taxation was at the forefront, whether companies would have to pay tax in both their home country and in other countries where they had a presence. Today, the issue is whether they will be taxed at all.

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About the author

Patricia Mongkhonvanit is deputy director-general of the Revenue Department of Thailand.

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