There isnt one...

You need one or the other not both 65k/m or 800k

@Teresa **********

20 is the legal age in Thailand not 17 👍

One or the other

@Tony *********

yes I know... And DTAs don't do that... all DTA does is prevent double taxation on the same money.. Hence my previous comment you can be tax resident in multiple jurisdictions at the same time

A DTA doesn't determine what is or isn't asseable income

And as I have said the 180 rule isnt worldwide in every country. As a rule to tax residency

@Tony *********

nope. As I said you can be tax resident in multiple jurisdictions...and that's the purpose of DTAs if you can only be tax resident under one jurisdiction as you infer there is no need for any DTAs is there ❓👍

Now if your income wasn't taxed at source, and you are under two jurisdictions then yes the second one could take the full wack

The concept is called taxed at source.

I have been under 3 tax jurisdictions at one point and the source of the income gets first bite and the tax credits against other two jurisdictions

BTW and not every country in the world uses 180 days as a tax residency rule either

@Tony *********

nope not true, as you can be tax resident in multiple jurisdictions at the same time, therefore the test under who gets first bite is the source of income.. Been there got the t-shirt 👍

@Tony *******

well I that case it's tax at source first and then credit on Thai tax

Depends on the source of income if US based income.. IRS gets first bite and you claim a tax credit in Thailand via a DTA

If income is Thailand.. Thai tax man gets first bite and you claim credit on US tax via DTA

Its easy...did it earlier this year