While the paid-up registered capital - like under the former ROH scheme - may not be less than THB 10 Mio, the requirement concerning the number of countries in which services need to be rendered to group companies has been relaxed. Hence, the IHQ must supervise or provide services to associated enterprises in foreign countries or its foreign branches in at least one country (previously three). This will likely make it easier for a lot of companies to fulfill the requirements of the scheme. Annual expenses related to its activities in Thailand need to amount to at least THB 15 Mio as before.