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    Changing the rules for a partnership and a body of persons

    Business, Lawalliance Limited Company, Published on 02/12/2014

    ยป The draft inheritance tax and gift tax legislation continues to cause a lot of discomfort among those who have had a chance to review it. One area of great concern is the tax could be extended to movable properties such as jewellery, amulets, art collections and gold, as the draft empowers the government to impose tax on all types of properties including those outside Thailand. At the same time, it also allows the government to issue a ministerial regulation to limit the scope of the term "movable properties" as appropriate, but details of this remain unknown.

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