Thailand, under pressure from the OECD, has now also ended the territorial principle for tax residents. All those who now stay more than 180 days in the country must now also pay tax on their foreign income there. The tax loophole where profits from a foreign company could be imported in the following year of earnings is thus closed. It is therefore still advisable to live more as a digital nomad or perpetual traveler and not to trigger tax residency. The world income will still not be taxed unless it is introduced, but this seems to be more of a non dom principle. It remains to be seen, of course, how future resolutions will bring about further mischief and how strict enforcement will be. From our point of view it is advisable to pay attention to possible consequences.