Can I apply for an LTR visa if I spend more time outside Thailand?

@Terary *********

....technically private, but we managed to get it through as they publicly release all info

@Jo *********

I thought this was about working remotely in Thailand as an employee. Permanent Establishment concerns the right of Thailand to charge corporation tax at 20% on company revenues derived from business in thailand. If a company becomes liable, it is required to submit accounts to the thai authorities for the purposes of taxation assessment. My understanding is if they fail to do that, the fine is 5% on global revenues. If the employees role is nothing to do with habitually generating any revenue fir the company, there is likely no risk of PE. If the employee is involved in any sales or signing of contracts, there is risk of PE. Any company that qualifies in the LTR is creating huge risks of PE, and then you get into ESG issues (ie they need to comply with Thai law). Even if they don't have to pay any thai corporation tax because they generate no income with Thailand, they face additional costs in demonstrating that, or they pass the costs onto the employee. It's an utter minefield. Even if right now the employee is too junior to be involved in contracts, LTR might limit prospects for advancement because of the risk of PE. I'm not saying it cannot be done but it's something your employer has to take consideration. It's nothing to do with living permanently in Thailand. It's to do with tax treaties.