OTT

Global Minimum Tax, Online Offshore Shopping, and the Rebalancing of Thailand’s Retail Market

Thailand’s move toward implementing the 15% Global Minimum Tax (GMT) under the OECD/G20 Pillar Two framework, which Thailand is in the process of implementing through legislative and administrative measures, has implications that extend well beyond tax compliance. For Thailand’s retail … Read More

Thailand’s Media Regulation Strategy for OTT Platforms: Proposals, Progress and Outlook

Thailand is recalibrating its approach to media regulation in the age of streaming. Over the past year, regulators have unveiled a series of plans affecting digital broadcasting and online video platforms. Unlike what some early reports suggested, there isn’t a … Read More