), leading to the support for the establishment of Thai ESG Funds. Individuals with taxable income are eligible for a tax deduction of up to 30 percent of their assessable income, with a maximum limit of
categorized in different classes by types of returns, refunds, fees or expenses. The name of the REIT shall reflect key characteristics of the trusts. REIT units are required to be listed in SET. Offer for
conditions for the transaction are set; There are other groups of shareholders that can counterbalance; Monitoring of transactions that occur; Frequent revision of the appropriateness of the methods used
), Asian Corporate Governance Association, and the Codes of Corporate Governance of some countries, e.g., Australia and the UK. The ACGS assessors are Domestic Ranking Body (DRB) for each country, which in
bondholders' representative appointment agreement (in case of secured bonds/ bonds with a bondholders' representative). - For the offering of bills, the approval will be granted upon submission of the report on
interests. Explanation (1) Matters for which the board has primary responsibility are matters that the board should fully consider. Some matters may be decided following recommendation by management as
. 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
ETF on the Thai stock exchange, just like stocks. Regulatory Summary Related Rules and Regulations Related Forms Regulatory Summary Required documents for an approval of Foreign ETF (for inbound
Stock Exchange of Thailand. An FA is obligated to ensure that the companies disclose thorough, accurate and sufficient information for investors in making decisions. An FA is required to provide opinions