In cases where a party pays an owner for installation of advertising banners, service kiosks, or other self-service facilities on the owner's premises, the arrangement is commonly referred to as a "lease of space". However, for tax purposes, the applicable Thai tax treatment is not determined by the terminology used by the parties, but by the legal rights and obligations created under the agreement.

Blumenthal Richter Sumet & Schuler is pleased to announce the successful conclusion of its 2026 Summer Internship Program, which welcomed an outstanding group of aspiring legal professionals and law students from leading educational institutions in Thailand and abroad.

While conventional loan arrangements are commonly used where financing is obtained from a limited number of lenders, debentures and convertible debentures may provide an alternative means of raising capital from multiple investors under a single issuance and offer a more flexible investment structure for both issuers and investors.

Blumenthal Richter Sumet & Schuler ("BRS&S") is proud to announce that the firm has been honored with an award for "Recognition of Outstanding Partnerships" by the Faculty of Law, Chulalongkorn University, in recognition of its support for the inaugural year and pilot phase of the Faculty's LLBel Externship Program.

Thailand continues to strengthen its position as a regional investment hub through measures aimed at facilitating high-value and technology-driven investments. Most recently, the Board of Investment ("BOI") launched the Investment Acceleration Program (Thailand FastPass), a new initiative designed to streamline approvals and permits for strategic investment projects and expedite their implementation. The program forms part of the government's broader economic strategy to attract advanced industries, enhance Thailand's competitiveness, create high-quality employment opportunities, and support the country's long-term objective of becoming a high-income economy.