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Posts
- Factory Set Up in Thailand: Your 2025 Success Blueprint (2024-12-13)
- Starting a Food Truck Business in Thailand: 2024 Guide (2024-11-27)
- Thailand's New Financial Center to Attract Global Investors (2024-11-13)
- Proposed Cannabis Laws in Thailand - changes in 2025? (2024-10-22)
- Destination Thailand Visa Tax Optimization for Remote Workers (2024-10-15)
- Real Estate Business for Foreigners in Thailand for 2025 (2024-10-01)
- BOI or EEC, Which is Best for your Business in Thailand? (2024-09-23)
- Start a Company in Thailand: A Beginner’s Guide 2024 (2024-09-17)
- New Thailand VAT Requirements for Low-Value Imports 2025 (2024-09-10)
- Exemptions for E-commerce Registration in Thailand Explained (2024-09-09)
- What to do After Receiving Your BOI Company Approval (2024-09-03)
- Digital Assets and crypto businesses: Licences in Thailand (2024-09-02)
- Advantages of Offshore Companies in Hong Kong for Investors (2024-08-27)
- Fundraising for SMEs in Thailand, New Rules (2024-08-15)
- Thailand Tax Incentives for Foreign Investors from the BOI (2024-08-15)
- Digital Nomad Visa Unveiled, Thailand Goes Remote in 2024 (2024-07-25)
- New Thailand VAT Requirements for Low-Value Imports 2024 (2024-07-09)
- Foreign Business Act Thailand: Easing Restrictions for Foreigners (2024-06-11)
- REITs in Thailand : Understanding the Investment Landscape (2024-06-05)
- Thailand BOI new Incentives for Existing Businesses 2024 (2024-06-01)
- Tax Breaks: Thailand's Investment Tokens Drive Economic Growth (2024-05-28)
- 2024 Updates to Thailand's ICO Crypto Regulations (2024-05-28)
- Debt Repayment in Thailand (2024-05-27)
- New Capital Investment Entrant Scheme for Hong Kong (2024-05-05)
- Mergers and Acquisitions in Thailand - Ultimate Guide 2024 (2024-05-01)
- BOI Offers Tax Privileges for Developing Housing for Low-Income Thais (2024-05-01)
- Thailand Introduces New Property Measures (2024-04-30)
- Virtual Banks are Coming to Thailand (2024-04-26)
- How to Register a Company in Thailand with Virtual Office? (2024-04-25)
- Thailand Board of Investment Incentives for International Events (2024-04-23)
- Dual Citizenship in Thailand in 2024 (2024-04-11)
- Hiring Independent Contractors in Thailand (2024-03-25)
- Benefits of a Long-Term Resident (LTR) Visa in Thailand (2024-03-21)
- Commercial Lease agreement in Thailand, How does that work? (2024-03-05)
- How to Start a Franchise in Thailand (2024-02-21)
- Start a Spa or Massage Business (2024-02-21)
- Thailand's 2024 Regulations on Digital Asset Investments (2024-02-14)
- How to Start a Manufacturing Company in Thailand in 2024 (2024-02-09)
- How to Start an E-commerce Business in Thailand (2024-02-08)
- Personal Income Tax for Married Couples in Thailand (2024-02-06)
- New Regulations for Cross-Border Transfer of Personal Data (2024-01-30)
- Eastern Economic Corridor (EEC) Visa Thailand 10-years (2024-01-30)
- How to apply for Thai Citizenship? - Belaws Thailand (2024-01-26)
- Comprendre le visa BOI et le permis de travail en Thaïlande (2024-01-23)
- How to Start a Brewery in Thailand (2024-01-23)
- Government To Reduce Alcohol Taxes (2024-01-22)
- How to Start a Food and Beverage Company in Thailand (2024-01-19)
- What is the Yellow House Registration Book & Pink ID card? (2024-01-18)
- Buying a Business in Thailand: A How-To Guide for 2024 (2024-01-17)
- Personal Income Tax Shopping Allowance in Thailand (2024-01-09)
- Permanent Establishments in Thailand (2024-01-05)
- Renting a villa on Airbnb in Thailand (2024-01-04)
- New Hotel Regulations in Thailand: What You Need to Know (2024-01-02)
- Buying property in Thailand, What are the risks ? (2023-12-18)
- Thai Cannabis-Hemp Act: impact on Local Business for 2024 (2023-12-11)
- Change my visa to a business visa - Ultimate guide 2024 (2023-12-06)
- LGBTQ Marriage Equality Bill to pass in December 2023 (2023-12-04)
- How Many Thai Staff are Required to Support a Work Permit? (2023-11-29)
- Why a BOI Promotion in Thailand Can Help Your Business (2023-11-28)
- How to start a business in Thailand in 2024 (2023-11-22)
- Documents required for company registration in Thailand 2024 (2023-11-21)
- Company name registration In Thailand 2024 (2023-11-15)
- 5 Types of Companies for Foreigners in Thailand (2023-11-07)
- Starting a Small Business in Thailand as a Foreigner in 2024 (2023-11-06)
- Thailand Elite Membership Program latest update Nov 2023 (2023-10-31)
- Power of Attorney in Thailand: A Guide for Foreigners (2023-10-20)
- Technology Transfer Plans in Thailand (2023-10-17)
- Starting a Fintech business in Thailand: What you need to know (2023-10-05)
- The SMART VISA S - Everything you need to know (2023-10-02)
- Understanding Land and Buildings Tax in Thailand 2024 (2023-09-26)
- What are the Tax Implications for Terminating an Employee (2023-09-22)
- Thailand to Introduce Stricter Regulations for Taxing Foreign Income (2023-09-21)
- BOI Promotions for Software Development Companies (2023-09-15)
- Thailand Long-Term Resident (LTR) Visa: A Guide to Tax Benefits and Eligibility (2023-09-12)
- Exploring the Thailand Elite Visa: Big Changes Coming (2023-08-25)
- Taxation in Thailand: What you need to know (2023-08-23)
- Setting Up a Branch Office vs a Subsidiary in Thailand (2023-08-22)
- Business Activities Eligible for BOI Promotion in Thailand (2023-08-10)
- Understanding the Import-Export License in Thailand in 2025 (2023-07-21)
- Benefits of Setting up a Limited Company in Thailand (2023-07-20)
- Thai-U.S. Treaty of Amity : Everything You Need to Know (2023-07-04)
- Setting Up a Branch Office in Thailand: Final Guide 2023 (2023-07-03)
- The Importance of Annual Audit in Thailand: A Comprehensive Guide (2023-06-30)
- Guide to Work Permit Exemptions in Thailand (2023-06-29)
- Foreign Business License in Thailand – Ultimate Guide 2024 (2023-06-23)
- Understanding Cannabis Business Activities and Licenses in Thailand (2023-06-22)
- 5 Reasons Why PEO Services in Thailand Could Be Cost-Effective Solutions for Small Businesses (2023-06-21)
- BOI Company Formation in Thailand (2023-06-20)
- Exploring 100% Foreign Business Ownership in Thailand (2023-06-19)
- Types of shares for companies in Thailand (2023-06-13)
- Understanding Thai Staffing Requirements for Hiring Foreign Staff in Thailand (2023-06-12)
- Unlocking Land Ownership Rights for BOI Promoted Companies (2023-06-08)
- Unleashing Growth: BOI Incentives for Business Expansion and Relocation (2023-06-06)
- Work Permits for Foreigners Married to Thai Nationals (2023-06-01)
- Taking A Look At Thailand’s New Draft AI Regulation (2023-05-29)
- Exploring BOI Promotions for the Digital Industry in Thailand (2023-05-25)
- What kind of Jobs can foreigners do in Thailand? in 2023 (2023-05-23)
- Cannabis Industry in Thailand, Discover the Opportunities (2023-05-22)
- WP 3 pre-approval letter for Work Permit visa (2023-05-19)
- Breaking Down the Latest Changes to Thailand's SMART Visa and LTR Visa Requirements (2023-05-18)
- Key aspects of a prenuptial agreement in Thailand in 2023 (2023-05-10)
- Opening a hotel in Thailand Ultimate Guide & Requirements (2023-05-08)
- Maximizing Your Business in Thailand: Exploring the Benefits of a Representative Office (2023-05-03)
- SMART Visa in Thailand: A Comprehensive Guide - Belaws (2023-04-28)
- Incorporation or Employer of Record (EoR) in Thailand (2023-04-27)
- Annual Audit Process in Thailand - A Comprehensive Guide (2023-04-25)
- Understanding Share Purchase Agreements in Thailand (2023-04-24)
- Registering an Import/Export Company in Thailand in 2023 (2023-04-21)
- Due Diligence, Why is it Crucial When Purchasing a Property (2023-04-07)
- 3 Legal Tips to Protect Your Investment in Thailand - Belaws (2023-04-04)
- Do I need a Thai partner to set up a business in thailand? (2023-04-03)
- How does withholding tax work in Thailand in 2023? - Belaws (2023-03-31)
- Navigating Loans and Mortgages as a Foreigner in Thailand (2023-03-30)
- E-Payment Licences in Thailand, Everything You Need to Know (2023-03-29)
- Can I change tourist visa to business visa in Thailand? (2023-03-28)
- How to register a company in Thailand - Ultimate Guide 2024 (2023-03-27)
- Changing jobs as a foreigner in Thailand (2023-03-24)
- The Ultimate Guide to Permanent Residency in Thailand (2023-03-23)
- Feb 2023 Thailand's Long-Term Resident Visa - New Update (2023-03-22)
- Firing Employees: A Guide for Employers in Thailand (2023-03-21)
- Lease Agreements, Legal Requirements and Common Mistakes (2023-03-20)
- Digital Platform Operators in Thailand, New regulation 2023 (2023-03-17)
- Alcohol Licenses in Thailand: A Comprehensive Guide - Belaws (2023-03-15)
- Hiring staff in Thailand, what are the costs in 2023? (2023-03-13)
- Understanding Escrow Accounts in Thailand : Ultimate Guide (2023-03-08)
- Maximizing Your Profits: Repatriating Money from Thailand (2023-03-07)
- Memorandum of Association in Thailand (2023-03-03)
- Land in Thailand with a Thai Spouse: Legal Requirements 2023 (2023-03-02)
- Understanding Copyright Protection in Thailand: Your Guide to Safeguarding Your Intellectual Property (2023-03-01)
- Company Registered Address in Thailand, What you should know (2023-02-21)
- Top 5 best business structures for foreign entrepreneurs in Thailand (2023-02-20)
- Navigating the World of Digital Asset Licences in Thailand: What You Need to Know (2023-02-16)
- Stay Up-to-Date: Thailand's DBD Issues Clarifications on Shareholders' Meeting Notice Publication Requirements (2023-02-14)
- Exploring the best options for Digital Nomads in Thailand (2023-02-13)
- Starting a Tourism Business in Thailand, how does it work? (2023-02-09)
- Digital banks to come to Thailand by 2025 (2023-02-08)
- Updates on income tax exemptions for purchases of goods and services (2023-02-07)
- Wills in Thailand How does it work in 2023? (2023-02-06)
- Double Tax Agreements in Thailand, What you need to know. (2023-01-30)
- Dormant companies in Thailand (2023-01-26)
- Retail Goldmine: Discover the ins and outs of opening a shop in Thailand and reaping the rewards (2023-01-23)
- New regulations for digital platforms in Thailand (2023-01-13)
- 90 day report thailand (2023-01-12)
- Thailand New 5-year investment strategy BOI 2023 - Belaws (2023-01-09)
- What is the difference between Personal income tax for Thai and foreign-sourced income (2022-12-21)
- What are the rights and protections of minority shareholders in Thailand (2022-12-20)
- Work permits in Thailand, Ultimate guide - Belaws Legal (2022-12-19)
- Overstaying your visa in Thailand - Crackdown 2023 - Belaws (2022-12-16)
- Types of shareholder meetings for a company in Thailand (2022-12-13)
- What are the fees and taxes for selling a condo in Thailand? (2022-12-08)
- How to Get Your Company Name Approved in Thailand (2022-12-07)
- Opening a bank account for your company in Thailand (2022-12-06)
- What are the Articles of Association for companies in Thailand (2022-12-01)
- Cost of Registering a Company in Thailand 2024 Explained (2022-11-29)
- Thai limited companies, The rights of shareholders in (2022-11-25)
- New changes to the sale and use of Cannabis in Thailand (2022-11-24)
- Thailand new investment opportunities approved by BOI (2022-11-23)
- Starting a business in Thailand, what are the challenges? (2022-11-21)
- Amendments to the Civil and Commercial Code: new rules 2023 (2022-11-15)
- Tax in Thailand: common mistakes and possible penalties 2023 (2022-11-14)
- Terminating an employee in Thailand, Ultimate Guide 2023 (2022-11-11)
- Work permit for a foreign employee, no Thai staff required 2022 (2022-11-09)
- The ultimate guide for a company director in Thailand in 2023 (2022-11-08)
- Thailand to prepare new regulations for Digital Platforms (2022-11-07)
- Thailand to adopt a new 5 year investment promotion strategy (2022-11-04)
- 2022 Tax filing deadlines for Thailand | Belaws (2022-11-03)
- Acquire a land in Thailand as a foreigner in 2022 | Belaws (2022-11-02)
- FAQs for Cannabis businesses in Thailand | Belaws (2022-11-01)
- How do I get an Import/Export License in Thailand? (2022-10-31)
- How do I get an e-commerce licence in Thailand? (2022-10-28)
- New Social Security Fund Contributions Rates (2022-10-26)
- Transferring shares for a Thai Limited Company | Belaws (2022-10-25)
- BOI to offer Smart City promotion incentives in Thailand (2022-10-20)
- Can foreigners buy property in Thailand? - Belaws Thailand (2022-10-18)
- Draft SEC regulation prohibits digital asset operators from offering depositing and lending services (2022-10-12)
- Thailand announces public hearing for cross-border transfer of Personal Data measures (2022-10-11)
- How to buy a business in Thailand | Belaws (2022-10-10)
- Business licences in Thailand (2022-10-07)
- VAT in Thailand (2022-10-06)
- Thailand raises minimum wage rates (2022-10-05)
- Thais and Foreigners Marrying Abroad (2022-10-03)
- Franchise Business in Thailand (2022-09-30)
- The Metaverse and Web 3.0 update - September 27th (2022-09-29)
- PDPA Thailand Thailand releases new guidelines | Belaws (2022-09-26)
- Thailand narcotics act: New legal framework for Kratom (2022-09-21)
- The procedure for making Personal Data Protection Act complaint (2022-09-20)
- Everything you need to know about opening a restaurant in Thailand (2022-09-15)
- Buy a condo in Thailand Everything you need to know (2022-09-14)
- Thailand issues new customs rules for the seizure of counterfeit goods (2022-09-12)
- The Metaverse and Web 3.0 update - August 17th (2022-09-06)
- SEC issues new digital asset advertisement regulations (2022-09-05)
- Income tax exemptions on offer for investment in target companies (2022-09-01)
- Sponsored Work Permits Frequently asked questions | Belaws (2022-08-31)
- Thailand LTR Visa or The Thailand Elite visa? | Belaws (2022-08-30)
- How to change a company director in Thailand (2022-08-28)
- Thailand is considering a new Labor law for Work-from-Home arrangements (2022-08-23)
- The Metaverse and Web 3.0 update - August 17th (2022-08-17)
- New notice and takedown procedures for the Computer Crimes Act being considered (2022-08-16)
- Thailand Approves Draft PDPA Exemptions (2022-08-15)
- CBDC Bank of Thailand Digital Currency | Belaws (2022-08-11)
- Minimum wage raise by 5-8% in Thailand (2022-08-10)
- Legalisation of Casinos in Thailand (2022-08-08)
- Exploring the 4 new Data Protection sub-regulations (2022-08-02)
- Metaverse WEB 3.0 Update - August 1st (2022-08-01)
- 2022 New Thailand’s SEC ICO portal regulations (2022-07-21)
- Thailand's SEC announces plans to regulate Ready-to-Use Utility Tokens (2022-07-21)
- SEC Thailand new regulation - May 2022 | Belaws (2022-07-20)
- LTR Visa Thailand 2024 - Long-Term Resident Visa Application Details (2022-07-19)
- Own a land in Thailand | Belaws Legal Services (2022-07-18)
- E-certificate for Patent and Designs is now available (2022-07-14)
- Work remotely in Thailand with a long-term Visa | Belaws (2022-07-13)
- HTC Metaverse WEB 3.0 Update- July 11 (2022-07-11)
- Purchasing property in Thailand and the fees and taxes involved (2022-07-11)
- Cannabis business in Thailand everything you need to know (2022-07-07)
- BOI offers incentives to companies promoting sustainability (2022-07-05)
- Electronic signatures in Thailand | Belaws (2022-07-04)
- Tax avoidance, Thailand to work with the OECD (2022-07-01)
- Decreased Tax Rates for Foreign Professionals | Belaws (2022-06-29)
- 4 new updates to the PDPA announced (2022-06-28)
- Solana to launch a mobile phone (2022-06-27)
- What are the penalties for breaching the PDPA? (2022-06-24)
- Understanding BOI Company Formation Step-by-Step Guide (2022-06-23)
- NEWS - Public Limited Companies in Thailand (2022-06-22)
- BOI Thailand approves new investment schemes in Thailand (2022-06-21)
- Long Term Resident Visa available from September 2022 (2022-06-20)
- Sponsored Work Permit in Thailand - PEO Services | belaws (2022-06-15)
- VAT Exemption in Thailand for Cryptocurrency | Belaws (2022-06-14)
- The Metaverse Web 3.0 update - June 2022 (2022-06-13)
- Requirements for entering Thailand in June 2022 (2022-06-02)
- Foreign Business Act in Thailand (2022-05-31)
- Accounting-services - BOI company - 5 things you should know (2022-05-12)
- Representative Office Vs Branch Office in Thailand (2022-05-11)
- The Treaty of Amity in Thailand (2022-05-09)
- Marijuana in Thailand, 2022 (2022-05-05)
- Enhanced investment incentives for EV production (2022-04-27)
- How to obtain financing for your business in Thailand (2022-04-26)
- 5 Reasons Why Thailand is an Ideal Place to Start a Company (2022-04-22)
- Are you PDPA compliant? - Belaws Thailand (2022-04-18)
- Why should entrepreneurs set up a holding company in Singapore? (2022-04-12)
- Metaverse Web 3.0 Update - April 2022 (2022-04-07)
- Can foreigners own land in Thailand? (2022-04-01)
- 2022 Cryptocurrency Taxation Ultimate guide - Belaws (2022-03-31)
- Requirements for entering Thailand in 2022| Belaws (2022-03-29)
- What happens if I die in Thailand? (2022-03-25)
- Web 3.0 Update (2022-03-18)
- Relocate your company from Hong Kong to Thailand | Belaws (2022-03-15)
- This week in Web 3.0: March 2022 (2022-03-08)
- Thailand’s SEC announces a public hearing for Digital Asset Advertising (2022-03-03)
- Living in Thailand (resident Visa) New opportunities (2022-02-25)
- Marriage in Thailand, how does it work? (2022-02-23)
- This week in Web 3.0: February 2022 (2022-02-18)
- NFTs/digital content & the Metaverse: What are the legal issues that we should be aware of? (2022-02-14)
- Who is responsible for a DAO?: exploring the legal personality of a DAO (2022-02-11)
- How DAOs are redefining business organizations in 2022. (2022-02-09)
- Property Tax in Thailand (2022-02-07)
- Draft amendments to the Thai Copyright Act have been approved by the cabinet (2022-02-01)
- Protecting your assets during a divorce in Thailand (2022-01-19)
- What are the grounds for divorce in Thailand? (2022-01-19)
- How do i start a business in the Metaverse | Belaws (2022-01-17)
- Does my company need to create work rules for my employees in Thailand ? (2021-12-20)
- The metaverse is here to stay, what are some of the potential legal issues? (2021-12-16)
- Thailand publishes new Country-by-Country transfer pricing reporting rules (2021-12-08)
- SMART Visa: The best Visa for entrepreneurs in Thailand? (2021-12-02)
- A guide to the current entry requirements for Thailand (2021-11-29)
- Thailand long-term visa without working | Belaws (2021-11-23)
- BOI promotion for software: Why is Thailand a good destination for software development companies? (2021-11-11)
- What is a TISO promotion from the BOI? (2021-11-09)
- Thailand aims to become a leading medical marijuana hub (2021-11-05)
- The tokenization of real estate in Thailand (2021-10-30)
- What happens to my Thai company if a shareholder passes away? (2021-10-26)
- Thailand: new incentives to remain a leading hub for the automotive industries. (2021-10-26)
- Raising funds in Thailand with a SAFE | Belaws (2021-10-21)
- Registering a company in Thailand, what does it cost in 2024 (2021-10-21)
- Thailand introduces new rates for Social Security Fund contributions (2021-10-12)
- Crypto tax in Thailand, do I need to pay tax? (2021-10-07)
- What are the regulations relating to Blockchain in Thailand? (2021-09-23)
- Real-Estate & Crypto-Currencies- Belaws Thailand (2021-08-15)
Pages
- Additional Services - Belaws Thailand (2024-04-11)
- lost-password - Belaws Thailand (2024-04-01)
- Personal Income Tax Calculator - Belaws Thailand (2024-01-16)
- Visa Consultation (2024-01-05)
- Sitemap | Belaws - Plan du Site for Legal, Corporate, and Accounting Services in Thailand (2023-03-23)
- Thailand Long Term Visa, LTR Visa Thailand, Investment Visa (2022-09-14)
- Legal Services in Thailand, Corporate & Accounting | Belaws (2022-04-07)
- Terms of Use - Belaws Thailand (2021-10-02)
- Privacy Policy - Belaws Thailand (2021-10-02)
- PEO Services vs Sponsored Work Permit support (2021-10-01)
- Contact Belaws Thailand (2021-09-12)
- Work Permit Thailand | Belaws Legal Services (2021-09-06)
- Marriage visa in Thailand in 2023 | Belaws - Legal Services (2021-09-06)
- Visas in Thailand (2021-09-06)
- Thailand Elite Visa (2021-09-06)
- Non Immigrant b Visa Thailand | Belaws - Legal Services (2021-09-06)
- Retirement Visa in Thailand (2021-09-06)
- BOI Visa and WORK PERMIT in Thailand | Belaws (2021-09-06)
- Document Review (2021-09-01)
- Immediate Consultation (2021-08-30)
- Accounting & Secretary in Thailand (2021-08-27)
- Notarization and Legalisation in Thailand (2022-05-06)
- Extraordinary General Meetings in Thailand (2021-08-26)
- Increasing company capital in Thailand (2021-08-26)
- Annual General Meetings in Thailand (2021-08-26)
- Changing a registered address for a company in Thailand (2021-08-26)
- Why does drafting minutes matter in Thailand? (2021-08-26)
- Annual Audits in Thailand (2021-08-26)
- Notarization and Legalisation in Thailand (2021-08-26)
- Legal Document Translation (2021-08-26)
- Corporate Income Tax in Thailand (2021-08-26)
- Payroll Services in Thailand (2021-08-26)
- Closing a Company in Thailand: Essential Steps and Insights (2021-08-26)
- Transferring Company Shares in Thailand | Belaws (2021-08-26)
- Change Company Director in Thailand (2021-08-26)
- Personal Income Tax - Belaws (2021-08-26)
- VAT Registration in Thailand in 2024 | Belaws Legal Services (2021-08-26)
- Bookkeeping & Tax Filing in Thailand - Belaws Accounting (2021-08-26)
- Belaws: All Legal, Corporate and Accounting News in Thailand (2021-08-19)
- LEGAL - Belaws Thailand (2021-08-12)
- Startup Services | BeLaws (2021-11-25)
- Blockchain Expertise (2021-09-17)
- Metaverse (2021-12-16)
- Smart contracts (2021-09-21)
- Over the Counter Transactions in Thailand (2021-09-18)
- Decentralised Finance (DeFi) in Thailand (2021-09-18)
- NFTs (Non-Fungible Tokens) in Thailand (2021-09-18)
- Cashing Out Blockchain Income in Thailand (2021-09-18)
- Initial Coin Offering | Belaws - Legal Services (2021-09-18)
- Taxes on crypto in Thailand (2021-09-18)
- Blockchain Business feasibility check (2021-09-18)
- Real Estate legal and practical aspects (2021-08-23)
- Incorporation - Belaws Thailand (2021-08-12)
- starting a business in Thailand Ebook (2024-11-29)
- BOI Company in Thailand (2021-08-31)
- Market entry strategy in Thailand (2021-08-12)
- Market research in Thailand (2021-08-12)
- Business feasibility check Thailand | Belaws Legal Services (2021-08-12)
- Set up a Branch Office in Thailand | belaws (2021-08-12)
- U.S Treaty of Amity company (2021-08-12)
- How to Register a Thai Limited Company in 2024 - Belaws (2021-08-12)
- Representative Office in Thailand (2021-08-09)
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