On February 18, 2025, the Thai Senate approved an amendment to the Act on the Establishment of and Procedures for the Tax Court. This follows the July 2024 approval by the Thai cabinet and subsequent preparation of supporting secondary legislation. This important amendment to procedural law, once it takes effect, will extend the exclusive jurisdictional powers of the Tax Court to all criminal tax, customs, and excise tax claims in addition to the court’s existing jurisdiction over all such civil claims. The amendment, while now formally approved by the legislature, is awaiting the king’s signature and will take effect 180 days after its publication in the Government Gazette. Based upon its projected publication date, the amendment will likely take effect by the end of the third quarter of this year. This development is set to offer a more sophisticated Tax Court litigation process for highly specialized and often complex criminal tax and customs claims, something with which Thailand’s traditional criminal courts have struggled. It also ensures that all tax and customs matters are adjudicated before the same court, saving time, party costs, and judicial resources. This appears likely to result in more consistent adjudication of criminal tax and customs disputes, a benefit for the Thai government and party litigants alike. Any ongoing criminal tax and customs claims already commenced with the respective criminal courts on the date on which the amendment becomes effective will remain under the exclusive jurisdiction of those criminal courts. The Tax Court will have exclusive jurisdiction over all other claims. This important legislative change offers those managing or otherwise facing civil and/or criminal Thai tax or customs disputes the opportunity to more effectively plan and execute a uniform defense strategy before a single, qualified forum.

Vietnam’s government is currently undergoing a significant restructuring, consolidating and eliminating various agencies with the aim of streamlining operations and increasing efficiency. The restructuring will bring notable changes to the country’s intellectual property (IP) landscape. We discuss below key developments that may influence IP protection and enforcement in Vietnam in the coming years. Mergers of Ministries One of the most notable changes in the restructuring is the merger of several ministries, including the Ministry of Information and Communications (MIC) and the Ministry of Science and Technology (MOST). Vietnam’s Intellectual Property Office is a unit under MOST; therefore, this merger is expected to impact various aspects of IP administration and enforcement. With the newly merged ministry—which is expected to retain the name of MOST—actively supporting the development of the digital economy, further advancements in digital tools for IP administration and prosecution are anticipated. This could include enhancements in e-filing, online procedures, and digital payment systems, contributing to greater accessibility and efficiency in IP-related services. Domain name disputes can also expect to see a more coordinated approach under the new ministry. Previously, jurisdiction over domain name disputes was divided between MIC and MOST, sometimes leading to procedural complexities. With both areas now under a single ministry, these matters are expected to be handled more seamlessly, potentially with a model aligned with the Uniform Domain Name Dispute Resolution Policy (UDRP). Structural Changes in Inspection Authorities The restructuring also affects inspection authorities responsible for IP enforcement, particularly those under MOST and the Ministry of Culture, Sports, and Tourism (MOCST). These changes may cause temporary delays in administrative enforcement actions: The MOST Inspectorate, which handles industrial property violations, may experience slower enforcement during the transition. The MOCST Inspectorate, responsible for copyright enforcement, may face similar disruptions. However, these delays are expected to be temporary,

Thailand ratified the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards on December 21, 1959, with the Convention coming into force on March 20, 1960. This ratification was a significant step in aligning Thailand’s arbitration framework with international standards, facilitating the recognition and enforcement of foreign arbitral awards in the country. In Thailand, the enforcement of both domestic and international arbitral awards is governed by the Arbitration Act B.E. 2545 (2002), which is based on the first version of the UNCITRAL Model Law on International Commercial Arbitration of 1985 (as opposed to the latest version from 2006). However, unlike Australia, Hong Kong, and Singapore, Thailand is not an UNCITRAL Model Law country. While Thailand’s Arbitration Act is influenced by the UNCITRAL Model Law, it incorporates certain local contexts that require interpretation alongside Thai court rulings. The Arbitration Act also confirms the authority of arbitral tribunals to grant interim measures, reinforcing tribunals’ power in managing disputes effectively. Additionally, the act incorporates principles from the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards (1958). This article explores the key procedural steps, timeframes, and practical challenges associated with the enforcement of arbitral awards under Thailand’s legal framework. Procedures for Enforcement of Arbitral Awards in Thailand The enforcement of arbitral awards in Thailand follows the procedures outlined in the Arbitration Act: Application to the competent court: Under the Arbitration Act, parties seeking enforcement must submit a petition to the Thai courts within three years of the award having become enforceable. The application must include the original or certified copies of the arbitral award and the arbitration agreement, along with translations if necessary. In Thailand, the choice of court for filing the arbitral award depends on the nature of the disputed contract. If the contract concerns

Thailand’s aim of hosting entertainment complexes that include casinos is moving forward with the cabinet’s approval in principle of the draft Entertainment Complex Business Act on January 13, 2025. In fact, Thailand has studied the pros and cons of allowing the operation of entertainment complexes since March 2019. Though the initial surge of global interest died down during the COVID-19 pandemic, the country renewed its efforts with the recent draft law. This is part of the government’s aim of bringing parts of the informal economy (or shadow economy) and the underground economy—estimated to be more than 50% of Thailand’s GDP—into the revenue system. While many authors have provided analyses of the bill’s contents, this article explores how the enforcement of the Entertainment Complex Bill after its passage would relate to various aspects of intellectual property (IP) in the casino business in the context of Thai law. Below are some examples of the potential effects of the draft legislation on IP rights in Thailand. Public Order and Public Policy Under Thai law, contradiction of public order, good morality, or public policy is grounds for denying IP protection. With the eventual passage and enforcement of the Entertainment Complex Bill, IP rights related to gaming that used to be regarded as contrary to the public order and received no protection under the current law would become eligible for legal protection and considered registrable under the law. This is similar to what happened recently with cannabis in Thailand. Legalization of cannabis opened up pathways for trademark and patent protection in this industry. IP in the casino industry encompasses a wide range of assets, including patents, trademarks, copyrights, and trade secrets. These IP rights protect the unique features of casino games, gaming machines, software, and branding elements. For instance, in Thailand patents can cover