Rules and Regulations

• Listed foreign securities, rights and benefits arising from corporate action events offered by listed foreign companies.
• T-Bills and corporate bonds with investment grade IPOs and POs
• Investment unit of mutual fund which policy investment is under SEC regulation
• Listed foreign derivatives under SEC regulation
• Funds for foreign securities investment cannot be from a loan or borrow.
• The investor can engage in foreign exchange (FX) hedging to mitigate the FX risk through a financial institution, but must inform Finansia Syrus Securities accordingly.
• Joint accounts and Juristic bodies cannot invest in foreign securities.
• Client who receives any amount of withholding tax income has an obligation to file U.S. withholding tax information to the Department of the Treasury, Internal Revenue Service Center ("IRS").

Tax

Domestic Tax

• Withholding tax will be applied if earning (Capital Gain, Dividend) transferred back to Thailand in the same year that earning occurs.

Foreign Tax

• Tax applied on dividend varies in each country.