Thailand Mergers Tax
In Thailand, a merger is a statutory process of two or more companies merging together to form a new "amalgamated" company. All the assets, liabilities, rights and obligations of the merging companies transfer to a new company, the merging companies dissolve and the shareholders of the merging companies receive shares in the new amalgamated company in proportion to the shares they held in the merging companies.
The Revenue Code Prescriptions
For mergers in Thailand, the Thailand taxes are as follows:
The Revenue Department's Conditions
The conditions prescribed by the Revenue Department are as follows:
This Tax Insight is general information only. It should not be used to determine any particular matter without consulting with an experienced Thailand tax advisor.