不可替代代币 (NFTs) 最近已成为一种全球趋势。 NFT 创建并存储在区块链中，但与比特币等可替代加密资产不同，因为它们通常用于代表有形或无形形式的独特资产的所有权权益或权利。 NFT的监管处理正在发展，并且通常取决于特定代币的特征。 与许多国家不同，泰国目前根据《数字资产业务运营紧急法令》B.E. 2561 (“DA法“) 为数字资产提供了具体的监管制度。 因此，NFTs 的潜在发行者应该意识到，某些类型的NFT 可能被视为数字资产，并属于 DA 法。 NFTs 在泰国的法律地位 “数字资产”根据《 DA 法》第 3 条被定义为加密货币和数字代币。由于NFTs通常代表独特的资产，且不旨在用作商品、服务或其他权利的交换媒介，因此它们通常不会被视为加密货币。如果 NFT 规定某人有权 (1) 参与投资（投资代币）或 (2) 特定、商品、服务或其他权利（实用代币），则根据 《DA 法》，它被视为数字代币，并且任何问题都将受本法监管，除非此类数字资产属于豁免范围。 在泰国发行和交易 NFTs DA 法适用于投资和实用代币，但有趣的是，在受监管活动范围内的唯一实用代币是具有基础服务或产品的实用代币，这些服务或产品仅在未来可用，也就是说，即它们在发行代币时尚未准备好使用（SEC 通知编号 GorJor.15/2561，关于 2018 年 7 月 3 日公开发行的数字代币）。 DA 法规定了两种类型的活动（1）向公众提供数字代币和（2）数字资产业务的运营。为了在泰国合法发行和交易符合投资代币或尚未“准备好使用”的实用代币的新 NFT，NFT 开发商需要遵守 DA 法及其实施规则和法规.对于受监管的数字代币的发行，除特定豁免外，发行人必须 (1) 符合特定的标准，(2) 获得 SEC 的批准，以及 (3) 向证券交易委员会(“SEC”)提交注册声明和招股说明书草案。目前，证券交易委员会尚未批准发行… Read More
LawPlus, along with four of its partners, have again been ranked in the Legal 500 Asia Pacific 2022 edition for both intellectual property and corporate and M&A. With sincere thanks and much appreciation to our clients for their strong and continued support despite all the uncertainty and challenges faced during the last year. To know… Read More
On 18th January 2022, the Prime Minister of Thailand (represented by one of the Deputy Prime Ministers) approved the appointment of the Chair of the PDPC and its nine expert committees with prior approval of the Cabinet and as proposed by the Ministry of Digital Economy and Society under the Personal Data Protection Act B.E…. Read More
On 4th January 2022, the Cabinet of Thailand approved the draft Notification of the Ministry of Commerce on Counterfeits and Pirated Goods Prohibited from Export, Import and Transit to and from Thailand (“Notification”) to enhance the intellectual property protection commitment of Thailand under the Trade-Related Aspects of Intellectual Property Rights Agreement (TRIPS) and the Regional… Read More
LawPlus is pleased to announce that Paul Westover, who has more than 30 years’ experience of working in Asia, has joined the firm as a Partner, Ravipat Mullijarupongs has joined the firm as a Senior Associate, and Warit Lertwuthisart, Sitanan Bhumichitr and Kawalee Techasupatkul have joined as Associates. Mr. Kowit Somwaiya, Managing Partner of LawPlus,… Read More
The main tax legislation applicable to FDI in Thailand is the Revenue Code (“RC”), which covers the following taxes:- (1) Corporate Income Tax (“CIT”) CIT applies to businesses and legal entities registered in Thailand or registered abroad but operating a business in Thailand. Except for SMEs, companies registered in Thailand pay CIT based on both… Read More