secondly, a foreign company is deemed to carry on business in thailand if it has an employee, an agent or a go-between and as a result receives income or profits in thailand, is such a case an employee, an agent or a go-between,as the case may be, for the business, whether he is an individual or a juristic person, will be liable to tile a tax return and tax payment. nevertheless, if an agent is an independent agent, he shall not be deemed to represent that foreign company. on the issue whether a foreign company will be deemed to carry on business in thailand through an employee, an agent or a go-between, the revenue department's practice is as follows :