The point is not about making sure that foreigners pay taxes. That’s very misleading. It’s making sure that mainly Thai nationals who have large investments outside of Thailand and get dividends on that pay taxes. It’s also aimed at all people who are bringing in foreign income that is not taxed elsewhere to pay tax. This has always been the case and the whole thing is not a major change but a clear mandate with perhaps stricter enforcement. You always need to pay taxes unless you live in one of those 0% tax countries