"""Thailand regime — 0% on foreign-sourced income, with a caveat. Thailand's 2024 remittance rule (Por 162/2566) made foreign income *remitted* into Thailand in the year earned (or the next) taxable. Money kept abroad is still untouched, and we assume the planner holds investments in offshore custody (IBKR US/UK, Schwab) and remits only the £100k spend. The 2024 rule does mean some of that remittance could be taxable; for v1 we mirror the Malaysian "foreign exempt" treatment and revisit when prod data lands. """ from __future__ import annotations from decimal import Decimal from fire_planner.tax.base import TaxBreakdown, TaxInputs, TaxRegime class ThailandTaxRegime(TaxRegime): name = "thailand" def compute_tax(self, inputs: TaxInputs) -> TaxBreakdown: del inputs return TaxBreakdown(notes=("thailand-foreign-exempt-v1", ), other=Decimal("0"))