1) Company or juristic partnerships in Thailand that is under the contract on economic cooperation or technically between the Thai government and foreign governments
2) Limited company that are exempt from income tax under the law governing investment promotion.
3) Limited companies and juristic persons with the same status as a limited company which was established under Thai law or foreign law have exemption from corporate income tax under the Petroleum Income Tax Act.
4) A juristic company or partnership located in a country that has a convention on the avoidance of double taxation with Thailand according to the conditions set forth in the convention.
source: https://www.rd.go.th/
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