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Tax News: The Cabinet approved International Business Center Tax Scheme to replace International Headquarters Tax Regimes
On 10 October 2018, the Cabinet approved the draft Royal Decrees which ceased the Regional Operating Headquarters Tax Schemes (ROH1 and ROH2), International Headquarters Tax Scheme (IHQ) and the International Trading Center (ITC) with a grace period included. The Cabinet now introduces the International Business Center Tax Scheme (IBC) as a replacement to comply with the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) in which Thailand is a member of.
