On 18 Apr 2016, Royal Decree (No 603) was gazetted, putting into effect the Government's resolution to further reduce the corporate tax rates for SMEs for their 2015 and 2016 years. This Tax Law Guide has been updated to reflect the tax rate change under RD (No 603).

The Constitution of the Kingdom of Thailand provides the basis for the rule of law in Thailand. The National Council for Peace and Order (NCPO) unveiled a draft constitution on 29 March 2016. In the run-up to the 7 August 2016 referendum on the new constitution, the army conducted a "grassroots information campaign." The 105-page, 279-article proposed constitution was approved by 61.4 percent of Thai voters on 7 August 2016 with 59.4 percent of the public participating.

A trade secret is a formula, practice, process, design, instrument, pattern, commercial method, or compilation of information not generally known or reasonably ascertainable by others by which a business can obtain an economic advantage over competitors or customers.

Thailand has entered into tax treaties (also called double tax agreements, or DTAs) with other countries to avoid or mitigate double taxation. Such treaties may cover a range of taxes including income taxes, inheritance taxes, value added taxes, or other taxes.

The basic feature of labour law in Thailand is that the rights and obligations of the worker and the employer are mediated through a contract of employment between the two. Many contract terms and conditions are covered by legislation.

The basic feature of labour law in Thailand is that the rights and obligations of the worker and the employer are mediated through a contract of employment between the two. Many contract terms and conditions are covered by legislation.

Health insurance in Thailand is insurance that covers the whole or a part of the risk of a person incurring medical expenses, spreading the risk over a large number of persons. By estimating the overall risk of health care and health system expenses over the risk pool, an insurer can develop a routine finance structure, such as a monthly premium or payroll tax, to provide the money to pay for the health care benefits specified in the insurance agreement.

Private schools in Thailand (also known as independent schools, non-governmental, or nonstate schools), are not administered by local, state or national governments; thus, they retain the right to select their students and are funded in whole or in part by charging their students tuition, rather than relying on mandatory taxation through public (government) funding.

Prostitution is not strictly illegal in Thailand, though solicitation and public nuisance laws are in effect. In practice it is tolerated and partly regulated. Prostitution operates clandestinely in many parts of the country. Thailand has an ancient, continuous tradition of legal texts, generally described under the heading of Dhammasattha literature (Thai pron., tam-ma-sat), wherein prostitution is variously defined and universally banned.