BUT currently, there is no single taxation regime for ASEAN member countries would be under AEC Blueprint. Therefore, economic to be integrated among ASEAN but taxation remains local
►Government needs to reform tax systems to become competitive among ASEAN members
Thailand’s last response: Corporate income tax rate reduction 23% in 2012 and 20% in 2013, 2014. What about 2015?
Thailand has a Double Taxation Agreement (“DTA”) with almost every ASEAN member countries except Cambodia and Brunei – DTA between Thailand and Cambodia under negotiation