กฎหมายการลงทุนต่างชาติของพม่าฉบับใหม่ (พ.ศ. 2555) กับประเด็น ด้านสิทธิประโยชน์และหลักประกันการลงทุนเปรียบเทียบกับพระราชบัญญัติส่งเสริมการลงทุนของไทย

Abstract

On 2^nd November 2012 Myanmar has enacted new Foreign Investment Law to promote foreign investor. This is a source of this article aimed to comparatively study on new Myanmar Foreign Investment Law and Thailand Investment Promotion Act B.E. 2520 and amended. Main issues of comparison are tax incentives, non-tax incentives, and issue of guarantees and protection. It is found that Myanmar and Thailand have similar and different characters in incentives and guarantees where both countries have different outstanding in some issues. Myanmar has its outstanding on tax incentives which are coverage all kinds of income taxes, import duty, internal taxed related to import, and commercial tax. In addition, she has also better outstanding in non-tax incentive in terms of financial incentive where foreign investor can be registered by using foreign currency as foreign capital. For Thailand, on the other hands, has its better on non-tax incentive in terms of land ownership for foreigner. Moreover, Thailand is also better on investment guarantees where there is no commercial competition with permitted investors as well as no price control and export control on products produced by permitted investors.