by:Poom Kerdsang、Arisara Rungsri 1. Introduction Thailand was one of the first countries to be severely affected by the COVID-19 outbreak, significantly disrupting its economic growth. Nevertheless, Thailand’s economy persevered and ranks among Asia’s top ten strongest economies, with a GDP growth of 3.2% in the fourth quarter of 2024[1]. Its strategic location, skilled workforce, and business-friendly policies have helped establish Thailand as a favored destination for foreign direct investment. The Thai government actively promotes foreign investment by offering a range of incentives across key industries. The Board of Investment of Thailand (BOI) provides one of the most beneficial promotional programs….

