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The main body of tax law in Thailand is the Revenue Code. Taxes under the Revenue Code are primarily collected under a self-assessment system, whereby taxpayers take responsibility for correctly filing their tax returns and paying taxes.

Thailand has long been a pre-eminent producer and exporter of rice, and the crop has become so important that it has surpassed its role as a lucrative export product and domestic food staple to become an influential social and political component.

The naturally fertile land centred around Thailand’s Chao Phraya river basin, combined with increasingly well-developed infrastructure, serves as a strong foundation for what is a robust agricultural base. These advantages have propelled both small-scale farmers and larger agriculture companies from Thailand into the forefront of global agri-...

In spite of all the technological gains agriculture has made over the years, crop output from season to season still ultimately depends upon the forces of nature. The often dramatic production fluctuations witnessed every year around the globe are most often the result of favourable or inclement weather patterns rather than any man-made or...