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6 Facts Inheritance Tax Final
6 Facts Inheritance Tax Final
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THAILAND FUTURE
...
13 45 1 45
2
3
12
() ()
()
( 2014)
()
International Estate and Inheritance Tax Guide 2013 Ernst & Young ASEAN Tax Guide KPMG
International
THAILAND FUTURE
10% 1 5
10% 50
10%
7-8
THAILAND FUTURE
9 13
3 (55%)
(50%) (45%) 10%
( 4%)
18
7% 30%
550 50 10%
41 4%
(36%) 5 2010-2015
2
offshore
2
HM Revenue and Customs, UK No safe havens: Our offshore evasion strategy 2013 and beyond
THAILAND FUTURE
SME
2014
SME 100
20% 20 80
10% 8 72 10
3.45% 74
10% 7 100
67 33 SME
15
THAILAND FUTURE
10%
7-8
50 SME
( 88 ) 3
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