As the title of this video suggests, we are discussing, well Double Taxation Treaties. What are those? Well, it's a framework that was set up in my opinion in this sort of WTO era World Trade Organization era, that I think we are watching coming to an end, but the law always looks backward, and therefore, we still have to deal with this. So this Double Tax Treaty rubric is still the framework that we're dealing with when it comes to analysis of International Tax matters.

Now that said, Mr. Trump's possible actions moving forward, including the creation of a so-called External Revenue Service and possibly the extinguishing of the internal Revenue Service all of which remains to be seen, all of this could change the overall system. That said, for now what we are dealing with is these Double Tax Treaties in that framework.

I thought of making this video after reading a recent article from the Pattaya Mail, pattayamail.com, the article is titled: Thai lawyer downplays expat Visa awards versus personal taxation worries. Quoting directly: "Double Taxation Treaties are also relevant according to Professor Suthasinee Piriyakijkomol, a Tax Auditor and Associate Judge of the Labour Court. Quote: "The agreements differ country by country, but my advice is to keep the detailed record of tax paid in the home country as this can be used, if need be, to offset any future TRD demands," she said."

So the thing to take away from this video and understand is, yeah again the analysis regarding tax - and this is what I have been saying since the outset of this going back into 2023 - is every case is different. The nationality of the person in question will have something to do with it, the origination point of funds will have something to do with the analysis. All of these things will factor in to the nature of funds. Is it income; is it earned income; is it unearned income, etc. Again, this will all factor into any possible analysis regarding taxation here in Thailand and for that reason, dealing with somebody who has at least some insight into the legal systems of both Thailand and the country whose double taxation agreement you're dealing with, having somebody who understands the interplay between those two things is key. 

So those of you feel a little bit overwhelmed by Tax matters here in Thailand, it may not be a terrible idea to contact a legal professional, gain some insight and guidance into how best to proceed.