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THAILAND: Tax Exemptions Look to Woo Smart City and Logistics Investors

The Board of Investment has unveiled a range of Corporate Income Tax (CIT) related incentives for would-be investors across a number of sectors, including smart city development, logistics operations within the country’s Eastern Economic Corridor and the construction of residential complexes for overseas and domestic workers. With the CIT exemptions on offer ranging from three to 10 years, each sector requires investors to meet a number of different criteria in order to qualify for the specified tax breaks.

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