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    Deductibility of guaranteed amounts by fund sponsors

    Business, Lawalliance Limited Company, Published on 03/10/2017

    ยป Property funds have long been popular with investors in Thailand, where the mutual-fund structure is being phased out and funds are being converted to real estate investment trusts or REITs. Raising funds from investors through such vehicles often involves a guarantee from the originator to increase confidence in the investment. This can be the starting point for problems on the tax front.

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