Dividend Received from a resident company. In General, half of the dividends received from the company by other housing resident company may be exempt from taxable income. However, the amount of the dividend may be exempt if either of the following applies: -The recipient is a company listed on the stock exchange, Thai. . • The recipient owns at least 25% interest in distributing shares of the company. Specifies whether the distribution company is not owned, directly or indirectly, Best interest of the company who is. -Received from foreign companies. Thai company that owns at least 25% equity interest in foreign companies can include dividends received from foreign companies, such as from the taxable profit of the dividend received on that date. It was held in an investment for at least six months and if the dividends are taxable. Income distribution is in the hands of a foreign company at a rate of at least 15%
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