Join Blumenthal Richter Sumet & Schuler for a practical Tax Discussion on “TAX ISSUES ON DEDUCTIBLE EXPENSES FOR CIT”, where we will discuss key tax implications and common practical issues relating to the deductibility of business expenses for Corporate Income Tax purposes. Participants will gain practical guidance to enhance tax compliance and support business decision-making with greater confidence.

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.