Foreign-Sourced Income

If you transfer your investments to Thailand, you may be subject to capital gains tax. Any tax already paid can potentially be used as a credit against the tax owed in Thailand. Remitting funds to Thailand from investments would classify as an assessable income source.

Yes, withdrawals from a Roth IRA remitted to Thailand are treated as pension income. The entire amount remitted, not just the gains, is considered taxable income.