Thailand is working with OECD regarding the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) that will apply alongside the existing tax treaties. While MLI offers some flexibility to leave out some clauses, it is compulsory to include four minimum standards, namely, (i) statement in the preamble text that, the treaty parties have common intention to eliminate double taxation without opportunities for non-taxation or reduced taxation through evasion or avoidance, including through treaty-shopping arrangements; (ii) prevention of treaty abuse; (iii) mutual agreement procedure (MAP), where there is a dispute that the tax authority of one contracting state is not complying with the relevant tax treaty principle; and (iv) corresponding adjustment for transfer pricing purposes.

In respect of MAP, it basically requires a mutual agreement agreed between the contracting states to be adopted to solve the tax dispute, irrespective of the time limits under the domestic law. There is, however, unofficial information that Thailand has obtained a nod from the OECD not to implement MAP after the filing of tax dispute to the Central Taxation Court, as the court is considered a genuinely independent authority.