https://www.taxtmi.com/forum/issue?id=116102 Whether payments for design, drawing and development are subject to withholding tax in Thailand depends on Thai statutory provisions and any double taxation avoidance agreement between Thailand and India. The legal characterization of the deliverable is material: physically printed drawings exported as goods may be treated as sales of goods, whereas electronically delivered materials (e mailed or cloud downloads) are treated as cross border services under the discussed domestic position, which affects the applicability of Thai withholding. en-us Wed, 04 Mar 2020 13:13:41 +0530 Thu, 23 Jan 2025 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116102 Whether payments for design, drawing and development are subject to withholding tax in Thailand depends on Thai statutory provisions and any double taxation avoidance agreement between Thailand and India. The legal characterization of the deliverable is material: physically printed drawings exported as goods may be treated as sales of goods, whereas electronically delivered materials (e mailed or cloud downloads) are treated as cross border services under the discussed domestic position, which affects the applicability of Thai withholding. Discussion-Forum FEMA Wed, 04 Mar 2020 13:13:41 +0530 https://www.taxtmi.com/forum/issue?id=116102