In so doing, I recognise certain problems whenever taxpayers consult the Thai Revenue Department on tax implications and request a ruling from the department. The interpretations of the facts and wording of transactions tend to only aim at maximizing the amount of money from the taxpayer. For example, it interprets that goods deposit agreements are under the scope of service agreements, which is subject to a higher tax rate. Those interpretations are definitely inconsistent with intentions of the law and cause confusion in calculating tax expenses. Though the taxpayer may raise the issue with the Tax Court in case of improper taxation, the court proceedings will generally take several years in Thailand. This problem is an example of what impedes business operation in my country. I wish to discern whether the problem is common around the globe and to seek the solutions applicable to the situation in Thailand. This drive is