1.2 Revenue on royalties received from associated enterprises established in accordance with foreign laws.
1.3 Dividends received from associated enterprises established in accordance with foreign laws.
1.4 Revenue on capital gains received from associated enterprises established in accordance with foreign laws.
1.5 Revenue received from the purchase and sale of goods overseas 1) without importing goods into Thailand or 2) that are imported into Thailand through border crossing or transshipment according to customs laws, and revenue from providing services in relation to foreign trade to juristic persons established under foreign laws or revenue received overseas or generated overseas.
2. Revenue subject to a 10% Corporate Income Tax (CIT) rate*
2.1 Revenue received from managerial, technical,, supporting or financial management services to associated enterprises established in accordance with Thai law.
2.2 Revenue from royalties derived by associated enterprises established in accordance with Thai law.