no problem. They had the first data feed under CRS in Sept 23, for the 2022 year. They have access to end of year balances from all financial institutions across all the OECD countries that are signatories to the CRS,which includes most of the 'Western world'
agreed it , if it applies, may be minimal. However your original statement is incorrect. We need to state all the assumptions if making blanket statements about not paying any tax in Thailand.
yes you can, under the DTA system you can be tax resident in both countries and you will pay tax in the second country on the difference IF it is more than your primary taxation jurisdiction.
do consider that Thailand had the first transfer in and out of banking data under the CRS in October 2023. It will become more and more difficult to play games with pensions.
the DTA does not cover this. It is not an age pension, or any other category called out in the DTA. Therefore remittances are tax accessible , IMO. Real issue is tax on world wide assets, including trusts if that ever see's the light of day
not correct. It really is very simple. Under the CRS which Thailand is now a signatory to they will get end of year balances and various transfers for each and every account in any of the 120 odd countries that are signatories. What they do with that data I have no idea, but please stop this view that Thai revenue are a bunch of bunnies. They are under serious pressure to get revenue.