.  ​​​Investments in infrastructure assets  ​Three Types of qualified investments are: direct investment through obtaining ownership of assets:   suitable for infrastructure assets with transferable ownership such as

transfer to infrastructure funds https://www.sec.or.th/EN/Pages/LAWANDREGULATIONS/INFRASTRUCTUREFUND.aspx English (United States) InfrastructureFund Business Tax (SBT)/stamp duty for transactions of asset

of asset transfer to infrastructure funds https://www.sec.or.th/EN/Pages/LAWANDREGULATIONS/INFRASTRUCTUREFUND.aspx English (United States) InfrastructureFund Business Tax (SBT)/stamp duty for

States) InfrastructureFund is compulsory and can be paid in the form of withholding tax);  exemption on value-added tax (VAT)/Specific Business Tax (SBT)/stamp duty for transactions of asset transfer to

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