A DTA doesn't change fact, what it changes is you won't be taxed twice on the same money that's all as detailed in the specfics of the DTA
a DTA does not exclude tax residency in another jurisdiction
Liabilty for tax in Thailand = assessable income π
1. 180 days in Thailand = tax residency
2.Remitted income as defined in Thai tax code β..yes
3. Has it been taxed already yes or no = yes refer to DTA.. Tax credit Thailand
4. Submit proof of tax being paid with Thai tax return... Receive credit
5. No tax paid on money remitted βrefer to tax code for assessable income per Thai tax table
That's pretty much it.. Simply put
What isn't clear is the topic of "top up tax" where say tax paid out side of Thailand, is remitted to Thailand but tax already paid is lower that the Thai percentage on same money.. Will they require people to pay the difference between rates...β
Same as places like Aussie currently do to their people who work overseas and who pay less tax than they would in Aussie..
it is enforceable.. After 180 days in Thailand you are tax resident.. The question is then dependant on individual circumstances, DTA etc whether one has to pay tax in Thailand.. People are confusing being tax resident and tax liability π
no I am not... you clearly don't understand what is being talked about.. Do you...β
After 180 days in Thailand you are not a tourist..
You are tax resident ππ
It says so...whether you actually pay in Thailand depends on personal circumstances and DTAs..
But the fact remains you are a tax resident in Thailand irrespective of what a DTA says and as such will have to submit a Thai tax return detailing your income earned in Thailand or remitted to Thailand in a tax year
I don't know how many other ways I can explain this too you..
I have said he is Thai tax resident and thus the Thai tax rules apply to him..not with standing what a DTA says...
As I have said the premise of a DTA is not to be taxed on same money twice..
So if already taxed in US any income brought into Thailand, if he is Thai tax resident is declared as a tax credit on his Thai tax form (with proof of course)