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The cliche “you can take the boy out of Thailand (fee free to substitute any country) but you can’t take Thailand out of the boy” seems to apply here. Observe Thai—or ASEAN generally—boys gather to eat, drink or just hang out. They are very affectionate with one another and enjoy themselves immensely. Some may succeed in emigrating to another county by various means but they will forever be drawn emotionally to their homeland. As we follow this thread from the beginning, I’m again reminded of something I believe Floridarob mentioned in a post a while back about the difference between love and sex, and the importance of not equating the two. in my 22 years of visiting Thailand, I’ve come to know quite a few guys outside the bars and massage shops. I truly enjoy their friendship and envy their relationships with their peers. That has granted me insight into the boundaries of these associations as they pertain to me. I know I can’t take Thailand home with me but I also know that I’ll be returning as long as I’m able.

From AP Thai fire fighters attempt to control fire at Chinatown in Bangkok late Saturday. The nighttime blaze began in a row of shophouses behind a hotel, but was difficult to put out because they were accessible only by a narrow alley. No deaths were reported. Sakchai Lalit - staff, ASSOCIATED PRESS The Bangkok Post is reporting that the blaze was in the Yaowarat Rd. Area. Elderly residents were rescued by aerial devices. https://www.bangkokpost.com/thailand/general/2824573/big-fire-gutted-chinatown

From Pattaya Mail By Barry Kenyon Media rumors that the pound would suffer a setback following the UK poll proved to be unfounded. In the past, Labour victories have been accompanied by a fall in the value of the British currency on fears that the party could not be trusted with the nation’s coffers. However, the July 4 election produced such a huge win for the Labour opposition, amid a collapse without precedent of the Conservative vote, that currency dealers and commentators have taken the view that firm government with a huge majority will benefit the country. The pound is holding steady at around 46.68 to the Thai baht. The other British expat preoccupation, the frozen state pension, is also a no-change scenario. At any rate for now. No major political party committed itself to reform in its manifesto. Although research from pension pressure groups suggests that Labour MPs are more inclined to favor reform than their Conservative peers, nothing is known of the views of huge swathes of Labour members of parliament in the new intake. Along with Brits resident in many countries, those in Thailand do not receive the annual rise in state pensions operating for those resident in the UK, the EU and some other states. The unjustness has been frequently debated and referred to the European human rights court. However, a change to benefit 500,000 British pensioners living in affected countries abroad would require Parliamentary assent for a change in the law. Given the state of British finances and urgent domestic matters, such as the crisis in the health service, pensioners abroad are not likely to be a priority.

From CNN It was an attack that sent shockwaves through a country long considered a pioneer in LGBTQ rights. In the early hours of May 6, four lesbian women were set on fire in Argentina. Only one of them survived. It happened at a boarding house in the Barracas neighborhood of Buenos Aires, where Pamela Fabiana Cobas, Mercedes Roxana Figueroa, Andrea Amarante and Sofía Castro Riglo were sharing a room. Witnesses say a man broke in and threw an incendiary device that set the women on fire. Pamela died soon after. Her partner Roxana died days later of organ failure. Andrea died on May 12 in a hospital. Andrea’s partner Sofía was the sole survivor. She spent weeks recovering in hospital and is alive today only because Andrea threw herself on top of her to shield her from the flames, Sofia’s attorney Gabriela Conder told CNN. “Her partner saved her,” Conder said. Local LGBTQ rights advocates condemned the attack as a hate crime and lesbicide, saying the women were targeted because of their sexual identity. Police have arrested a 62-year-old man who lived in the building but, according to Conder, aren’t currently treating the incident as a hate crime as they say the motive is still unclear. Andrea’s partner Sofía was the sole survivor. She spent weeks recovering in hospital and is alive today only because Andrea threw herself on top of her to shield her from the flames, Sofia’s attorney Gabriela Conder told CNN. “Her partner saved her,” Conder said. Local LGBTQ rights advocates condemned the attack as a hate crime and lesbicide, saying the women were targeted because of their sexual identity. Police have arrested a 62-year-old man who lived in the building but, according to Conder, aren’t currently treating the incident as a hate crime as they say the motive is still unclear. For Argentina’s LGBTQ groups – many of whom are planning to commemorate the four women with a rally this weekend – the attack represents an extreme manifestation of what they consider a growing wave of hostility against them. Those they blame most for this rising intolerance are the people in power. Chief among them, they say, is the country’s new far-right leader Javier Milei. Continues at https://edition.cnn.com/2024/07/06/americas/argentina-lgbtq-milei-fire-deaths-intl-latam/index.htmlU

From CNN They are young and passionate about protecting Cambodia’s rich and ecologically fragile environment. Their peaceful green campaigns have been championed by climate activist Greta Thunberg and in 2015, they successfully fought against a plan for a hydroelectric dam they claim would have damaged a pristine rainforest valley. But this week, the Southeast Asian nation sentenced 10 activists from the group Mother Nature Cambodia to up to six years in prison each on charges of conspiring against the state. The government says the group encourages social unrest, but to their supporters, the ruling is just the latest in a pattern of attacks on climate activists in the wider region. “We demand that our friends in Mother Nature Cambodia, and all political prisoners, be released immediately,” said Fridays for Future, the youth-led global climate strike movement founded by Thunberg, in a statement. Exiled opposition leader Mu Sochua said the group had tried to highlight environmental issues that “threaten Cambodia’s fragile environment” and claimed, “they would be heroes in any free country.” “Their convictions only show how Cambodian courts are simply being used as weapons (by the state) to halt any kind of public discussion,” Mu Sochua told CNN. “The sentences are a disaster for environmentalism in Cambodia and for people everywhere, who care about the future of our planet.” Continues with photos at https://edition.cnn.com/2024/07/06/asia/mother-nature-cambodia-climate-youth-activists-intl-hnk/index.html

Agree it’s always wise to read the travel advisories. In Panama, US state department lists two remote areas to avoid. But don’t worry about going out and about in Thailand. Biggest thing you have to fear is airfare.

Panama is a very popular destination for US expats because of its lower cost of living, climate and proximity to US mainland in the need of advanced health care.

My experience in Saphan Kwai is that T&B or gay are accurate descriptions.

Predictive text is AI’s way of reminding us that it never sleeps.

Hope you’ll let us know what you find to be the case when you again visit.

Pet Friendly Hotels in Bangkok https://www.tripadvisor.in/Hotels-g293916-zfa9-zfn8308067-Bangkok-Hotels.html

From The Nation National flag carrier Thai Airways International Plc (THAI) is planning to restore flight routes to Europe that have been suspended since Covid-19 outbreak, hoping to secure 180 billion baht revenue this year. THAI CEO Chai Eamsiri said on Friday that of the targeted revenue, 160 billion baht would come from airline operations, with average cabin factor in 2024 at 75%. “We are confident that the EBITDA [earnings before income, tax, depreciation and amortisation] this year will exceed 20 billion baht, in line with the conditions to exit the business rehabilitation plan,” he said. The airline filed for bankruptcy protection in late 2019 after reporting massive debts of 245 billion baht. The Covid-19 outbreak forced THAI to cancel almost all of its scheduled flights to Europe, including London, Frankfurt, Paris, Brussels, Copenhagen, Oslo, Moscow, Stockholm, Rome, Milan, and Vienna. On July 1, THAI restarted two routes to Europe: Milan, Italy and Oslo, Norway for the first time in four years. Flight TG940 departs Bangkok daily at 12.40am and arrives in Milan at 7.35am (local time), while TG941 departs Milan daily at 2.05pm (local time) and arrives in Bangkok at 5.55am. Meanwhile, flight TG954 departs Bangkok daily at 12.55am and arrives in Oslo at 7.25am (local time), while TG955 departs Oslo daily at 2.15pm (local time) and arrives in Bangkok at 6.15am. The CEO added that the airline aims to restart flights to Brussels in the fourth quarter of this year, as the city is one of the most important flight hubs in Europe. He said Europe is also the biggest source of revenue for the airline, as the region contributes around 34.5% of THAI’s revenue, followed by North Asia (32.8%), West Asia and the Middle East (11.9%), Australia (7.2%), ASEAN (7.7%) and domestic routes (5.9%). “In the fourth quarter, we will also open a new route to Amritsar, India, which is a high potential market,” he said.

From The Nation Thailand was ranked the sixth best place for expats to live and work, according to the Expat Insider 2024 report from InterNations, the global community for people who live abroad. The InterNations report ranked 53 global countries across five indices: quality of life, ease of settling in, working abroad, personal finance and an “expat essentials” index, which covers housing, administration, language and digital life. Panama was named the No. 1 country for expats in this year’s report, which surveyed more than 12,500 people in February about how satisfied they feel with their lives in a foreign country. Around 82% of people who move to Panama said they were happy with their lives, compared with 68% of expats around the world, said InterNations, adding that most people had moved to the Central American country for financial reasons, to retire or for a better quality of life. In second place is Mexico, followed by Indonesia, Spain and Colombia. Thailand is in sixth spot, the same place as last year’s report. Brazil is in seventh place, followed by Vietnam, the Philippines and the UAE. InterNations noted that Indonesia surged in the rankings to top three from 13th place last year, thanks to its low costs, friendly people and good work-life balance, residents reported in the survey. The bottom 10 countries in the ranking are Kuwait (53), Turkiye (52) Finland (51), Germany (50) Canada (49), Norway (48), Italy (47), Malta (46), Ireland (45) and UK (44).

From Pattaya Mail By Barry Kenyon Countless foreign tax residents of Thailand daily search the internet for answers, but ignorance is not bliss. How does the Department of Thai Revenue (DTR) rule to tax remitted income from overseas from the start of 2024 affect me? Do I need to fill in a Thai tax form in the new year 2025 even if I think I do not have assessable income in 2024? How can I obey the tax laws if I can’t find out what they are? Will I be arrested? Meanwhile, the DTR remains inscrutable as the relentless calendar year passes the half-way mark. To address the void, various scenarios are springing up on the internet and at webinars or meetings of various kinds. Mike Lister, a widely-respected and “advanced member” of the Asean Now popular forum on the subject, has suggested in a personal capacity that the remitted tax rule will be introduced softly at first. Overstretched DTR officials will concentrate on the big fish with large and untaxed remitted income and will leave largely unscathed the little fish such as run-of-the-mill pensioners (unless they are spotlighted for some reason). If true, it could take several years of semi-implementation before every foreign tax resident is the glum recipient of a tax identification number and the provider of a multi-page, completed PND 90 tax form. The downside of this view is that typical expats may spend the next few years still muddled and fearful about their personal futures. Incidentally, the PND 90 tax form is available in English contrary to some social media warriors, although reports say it will anyway be altered soon. Another reason for waiting. Another softish approach to DTR was provided in a recent Pattaya Mail article by financial analyst and tax expert Victor Wong. He gave a lot of common-sense advice, such as keeping all your financial documentation in good order and – very importantly – emphasizing that submitting tax forms does not necessarily mean you have anything extra to pay. He also committed himself to the view that, because of double taxation treaties, elderly foreign residents here would not pay more cash in Thailand on previously taxed pensions. Hopefully, this broad interpretation of double taxation treaties will stand the test of time. It should, however, be noted that the 61 international agreements with Thailand are far from unanimous in scope. For example, the US one insists that social security payments may only be paid in America, whereas the British equivalent covers only “government” pensions and also excludes the state or old-age pension. Moreover, some analysists maintain that double taxation treaties may only give limited cover because exempt income allowances may be more generous abroad than in The Land of Smiles. Thus the international agreement may only give a tax credit for Thailand rather than total immunity here. All commentators agree that there are so many unanswered questions. Even an obvious matter such as whether use of a foreign (non-Thai) credit card is remitted income, in whole or in part, is the subject of blistering debate on social media. There is also much nonsense out there such as the claim expats will be taxed by Thai banks a uniform 35 percent on foreign remittances or that annual extensions of stay in some immigration offices already require proof of a Thai tax identification number. Like the tale that Adolf Hitler escaped Berlin and retired to a relaxing hill resort in Paraguay, such tales are best regarded as click bait. The whole issue of taxing more thoroughly Thai or foreign residents was raised by prime minister Srettha Thavisin in the first two weeks after the Pheu Thai election victory last year: he wants more Treasury cash and quickly. The DTR responded with alacrity and, last month, went so far as even to speculate (that’s what it is) that from 2025 all worldwide income would become taxable whether remitted to Thailand or not. Given the Thai government’s ambitious policy to recruit one million wealthy foreigners to Thailand over five years, a rethink is already overdue. The prime minister started this whole ball game but has been silent publicly ever since. He should “come-out” clearly on the tax issue scope, or exempt certain categories, or even delay any move until proper research has been completed. The current silence is truly deafening.

Of that I have no doubt.I suppose they could just as well substitute pubic hair and that would also satisfy those who craze the hairless look down there.

Give the man a cigar The soft serve ice cream shop at Patpong and Surawong has closed.

I suppose that’s always a possibility but archaeologists have found evidence that the fad started before there were any massage shops in Saphan Kwai. From Wikipedia Tattooing has been practiced across the globe since at least Neolithic times, as evidenced by mummified preserved skin, ancient art and the archaeological record. Both ancient art and archaeological finds of possible tattoo tools suggest tattooing was practiced by the Upper Paleolithic period in Europe. However, direct evidence for tattooing on mummified human skin extends only to the 4th millennium BC. The oldest discovery of tattooed human skin to date is found on the body of Ötzi the Iceman, dating to between 3370 and 3100 BC

Allah favors the compassionate!

One Spa appears to have launched a new LINE feed called “One spa by Benz.” lin.ee/i3AjIXM if you’re receiving LINE posts from them you may already be getting them.

Just how long have you been enjoying this passion for rummaging around in toilet bowls, looking for news?

From Thai PBS World Thailand may end its 52-year-old ban on the sale of alcohol in the afternoon, as the prime minister agrees to consider a review of the regulation in response to appeals to boost the tourism industry. Srettha Thavisin is considering calls from the tourism sector, which would like to see a revision of the prohibition of alcohol sales between 2pm and 5pm. The regulations have been in place since 1972. He was speaking after chairing a mobile cabinet meeting at Nakhon Ratchasima Rajabhat University, Nakhon Ratchasima, on Tuesday. He revealed that the Restaurant Business Association has asked the government to implement immediate economic measures to prevent more restaurants from closing, due to the over 50% rise in raw material and energy costs. He told reporters that, while the costs of business operations are getting rising, tourism activities have been actively promoted to ensure that restaurant owners earn more revenue. The proposed regulations aim to boost alcohol sales to foreign tourists.

From Pattaya Mail New tax rules for foreign-sourced income In response to the growing concerns among expatriates, the Thai Revenue Department has issued Orders No. P. 161 and 162/2566, effective from January 2024, to provide clear guidelines on the taxation of foreign-sourced income. Here’s a detailed look at what these new regulations entail and how they impact residents and expatriates in Thailand. Key Provisions of Order No. P. 161/2566, Foreign Income Reporting Starting January 1, 2024, all residents in Thailand must report income from abroad when it is brought into the country. This includes income from work, investments, and assets located outside Thailand. However, any income earned before this date can be transferred to Thailand tax-free if done by December 31, 2024. Residency Condition Under Section 41, Paragraph 3, anyone staying in Thailand for one or more periods totaling at least 180 days in any tax year is considered a resident and must comply with these tax regulations. Repeal of Conflicting Regulations Any previous regulations that contradict the new order are officially repealed. This move aims to eliminate inconsistencies and ensure a unified approach to foreign income taxation. Exemption for Pre-2024 Income The amendment explicitly states that income earned before January 1, 2024, is exempt from these new provisions if transferred to Thailand by the end of 2024. This provides a grace period for taxpayers to adjust to the new rules. Alignment with Prior Guidelines The new orders align with existing guidelines to ensure a smooth transition for both taxpayers and revenue officers. This helps in maintaining consistency and clarity in the application of tax laws. Impact on Expatriates and Residents The new tax rules significantly impact expatriates and long-term residents in Thailand, particularly those with foreign-sourced income. Here’s how, – Expatriates with Taxed Income For expatriates receiving income already taxed in another country, such as pensions, these amounts will not be subject to additional Thai taxes. This is particularly relevant for retirees living in Thailand who receive pensions from their home countries. – Income from Foreign Work or AssetsIncome generated from work or assets located abroad must be reported if transferred into Thailand from January 1, 2024, onwards. This includes dividends, interest, rental income, and capital gains from foreign investments. – Professional Tax Advice Given the complexity of the new regulations, retirees and those with foreign income are strongly advised to seek professional tax advice to ensure compliance and optimize their tax liabilities. Action Points for Taxpayers To comply with the new regulations, taxpayers should take the following steps: File Form 90 Taxpayers must prepare and file the Income Tax Declaration (Form 90) by March 31, 2025. This form will include all relevant income and deductions for the tax year. Maintain Documentation It is crucial to keep comprehensive records of all income sources, taxes paid abroad, and any transfers into Thailand. Proper documentation will help in accurately reporting income and claiming any applicable deductions or exemptions. Example: A German Retired Citizen Living in Thailand Consider a German retiree, Mr. Müller, who has been living in Thailand for several years with a non-immigrant annual visa. He receives a monthly pension from Germany, which is already taxed there. Here’s how the new orders affect him, Pension Income Mr. Müller’s pension, taxed in Germany, will not be subject to additional Thai taxes due to the Double Tax Agreement (DTA) between Thailand and Germany. He should keep records of his pension statements and tax payments in Germany. Other Foreign Income If Mr. Müller has other sources of income from investments or assets abroad, he must report this income if brought into Thailand from January 1, 2024. For instance, if he receives interest from a foreign bank account or rental income from a property in Germany, this must be included in his Thai tax declaration. Pre-2024 Income Any income Mr. Müller earned before January 1, 2024, can be transferred to Thailand without incurring Thai taxes if done by December 31, 2024. He should document these transfers clearly to avoid any future tax issues. Residency Condition Since Mr. Müller stays in Thailand for more than 180 days a year, he is considered a resident and must comply with these tax regulations. Filing Requirements Despite his pension being exempt from additional Thai taxes, Mr. Müller must still file Form 90 by March 31, 2025, to report his income and any applicable deductions. Maintaining detailed records of all income sources and transfers will facilitate this process. Victor Wong Financial Analyst and Tax Expert Tel: 062 879 5414 Email: victorlawpattaya@gmail.com

I always reserve about 10 minutes to massage the masseur. It was during that period that I got a good look at his back. The timing differs with every massage but usually after he’s worked on my back and legs.

I always make it a point to compliment guys on their tats. Last night at Phetboy, I paused massage to translate message to him and he broke out into broad smile. Making people feel good about themselves is never a bad thing.

Unlike many of us here, at least he has some hair to dye. 🙂