Thailand has 61 tax agreements in force, as reported in its response to the Peer Review questionnaire.

None of Thailand’s agreements comply with the minimum standard or are subject to a complying instrument.

Thailand has not signed the MLI.

Thailand indicated in its response to the Peer Review questionnaire that it is currently working towards signing the MLI.

As Thailand has not signed the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

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