L~~~M~QP~LR~~~~~~~LU~~LL~~~$\::QUL~UQ~UM~~G~Y~

kll$~n!%R]?Q$bt~rtPnn~~kHL~ .kLnnL: 952 %ert]?yRN\n."C'

np" ni L Lprtg 91 ~H,bkuKIn;fiinLy 8 nurtye,~~~~ " HE ,,LF~,, ~b~bnnn0~nfibpnr~~n~y~1,~~nn~~~~rrt~ ,. , 8

npi u~nbS~u~b~rn~yguurnn~ru~nn+b?nn~;~kipnyin

~~u~~iwuinrppnfic,~nrt~~~,hin~nnap~~n~~~ng~,~opi

Q c n~~~w~'~lce.ynrnfihn~nl n_n~,"btno)~nficp~uopry ,. nornlnLp n~~leirnorue~uonw~nficpnr~u~pu~~i~n~yui!

rty zc n+cpnsLu noyi r tu~rtnrpn~u~l_nna~~ MLUL~I

umrnrpbohnLcu~FnLuun1nfibpnnt~Lfiiapi ptuuhu~o

rty zc n ynounspn$hapnln+bpnr~unnnpt L~PLUU~

~,tuh ~M~u~~~~~)?uP~~Q~E~M~~~_~LM~~Q~uo~~~

y~nn~hne~rtcp~ny rts~ufirt,, nQiLpbo?unsLun&qnb

uey+nldnL?nF b-E L~UULKKR~~L~LP? uu~n\uhppbt~

~nynrr~~nn~c~btn~i0~~1~1uonu~n~cpnr~u ~~l_nnrp

nQico~ioynh~rLu?nnnuLncgbtaun n,~ubbwuinrp~ k " o~ar .w.u nlurnb~tlnfi~piirLun~n~inv1 ir_ P uin~pnsp a

nginmtnnr ,,LP~,, ag~ ~~a~n~neon~bpnyfiw k

~~~~n~nn~l_nnreanukw~n+~?nr~uc3y .uu~eon~~b,,

LpYn

(19s~ 'kmrbkun$~nu~~nnn$~?nb) ~bpnogb; RoccL$noy?noLpny O.L nUno;pun Y~~UL~P;

uLnrL~nopcn~pngi0.~6 nuna;p~ln~p u1bnbinagutnpe 8102 uuluon~kn,~tpn~~u~~pnl

uonu~n,n~r~u~r~un~ulz~~n~uo~~u~buan 9.0 nuna;ngiy ~~uag~on~,ain~uoy~n~ucos n_uy

g.1 nunepgiuk ubpu~n~~n~pn~c~~@b,~~~~~yn~u~unn1~uoic~,au8~~un~he Lpnu (L.E nuno;)

uonn~~n~mn,n~npina~~::~~fti~m~~~yu~no~nuii 1.1 nunokngie ~!n~pn~~~pok~n~n~ynku

nun 2.1 nunorngiuu n - ~~~~~,no~nnn~,'~_n~ngi~lt~~car 1.2 xuno;n~iuk ubpu~nnwoi

c~~ubrtFun~aa Lpnk (9.9 nuno;) gulnmab~m~opn~~n,nunpinap~n~~~i~nrr~a~u~n~p

uonumn_nuag.Mwnun

nLucngisLupaL;uym b.8~ nuno;)?nnrn uonq~nLpn_nknpinn L'E nuno;nuii gu\noorLuoopnL?

n_nunpina 9.9 nuno2 L ne.kin!npin~rtgina 2.91 nuno; ogLnbucor uonuMn~ur16_nnrprpl,

bps@ 6'9s Sun@& nnLnLpnlnul @@RUMn$k@b,Mu@nPMRLUbRPlRbL$IJLM 9'15 RUB@$~K\~L~ " k

81OZ uuluen~~n~opnr~uc~pnb fi1Pb,MWG"~~@b,M~@nPMRLUbnglRbnL~L~RLU@p

R~l~ldU12yp 8102

uuluanujnuauoun~pr~un~n~uugna s.16 n~no;nu~~oneu;n~ nu 902'1 ngcgnLnLp uunrny ,. nun ~~uickupn~n~na~snrpu~buR~~npinul .81oz ~ulue.nl~k~~ntquonau,, bop na~ansp

nglU~nLLldLLLLpLLUR~lLY kklbk~~$~fl~~~#~n$~?n~ib~~k~~~lbk~n~b~p~~@~b~

L nyyn_nknmi nkinguonnp

gu\noon,nrt eyurnnyn? E ujr~u~nn_~nginbi$~n_n~r~u n~nyinbi~lnuln,nurLunpinui 8.15

nuno;b;u~nu~ipa~uu~n~~co~iu~n\~~ n~nhypt~ucapn~16np~npi~~~~i9'b~ nunornncmpnl "k n,n~npi~ln~~~i~nr~~~n~in~n~di r.zL nuno;uyi unbialuulnlLpugnkbiaLrLprLuuLo

(19577 'MLU~~

n~nc~~lzr~unhlzn,nlzntrcaun~~u~~p) npi~~fingio~in_n_n~nyu~nau~~ L;uon v nl 1 L;UULR

nnLnL$nl pbnuii n~rtbntnu ~,runorldnlnuu~on,nknplu$f 8.~6 DPRO~UP L;nkb$ 1952 .WM k ~'n E; 1.n ntdnou~~uynn~_nnnkiu,nn~r~pr~u~~ n ~ULQUO~ u~nn~p ~IO'O~I ~;cDuenub

n_nkr~uu~ul6nlnnynh~npib~~ nunlzn 1.1 yuurnbrun,nknpn$ippk1Lgkn_nku,nEnu nunm 9 '2

LpunLnLp I! sz-51 h~onn~~ningi nldnLp SS. ~~rr~ebnm~lduintpn~uonukn_n~n~i~n~n~n~p?

n_nknpinui nunLp ob noyla$k z.5~ nuno;nupld L;~M (8~s) @~rhnunnuc~~nl~_~r~~o~in$~~nb &!~~LFR$LR~~LKK?)~U~PLM~ )~d~Lldk~ldl~~ld~~l 0952 'Y'U RU\ldlAlPS~nln~kLLUnU2SUMM

nun nrrutdbu -, tus~un~ulza~r~ps~un~capu~4olz yalnki OOO'EIZ cyu~npulnoon,n~npiya\n~i~ 6542-~SSZ .u.k P.L~HIL Q I narnl pulnoouon~/nu~n~mr~u ay~b~bnpinn~n~n~nunuy')?

gu\naon,nurtu Lpnw (.elze) u~unbn~lzib~;~r~unh~n,nlznhcoun~ru,n~

nu~uui~~pcanuan~~n~~~~u~~it,~~~u~

I6uLnq u~ur~~pngttB .. nh~n_~n~u~~~my@$~n~usnn~u~~n~bep~~~i~e~J?su~b~~@

nQiixeu ~~~co~uu~nongic~nn~~niy~ stn~Guidg~rg~~s~un~yuoar~~~~~~~~~~~enaunsp

U~L~LB~\C,B~~RLLRIUI~I p~il~nnpi~~y~&npn~~_nn~l n~~u~b~~~oj~~~un~e~co~uin~ina~~ni~l

U~LUQ!t~lt%Ub@pnQl ~M~l2Wn~MCLUn~lLIOn~lLMC@~~lL~ n~MLLUV)gnRLLRlULOUM

(6552 'mu~b lesl~gn~m

nurnuuru ~un,natt~u) rsu 9 nonoFinGin9i ?r bz-8r h~o r_su s nunoginpinpi[! LI-zr h~onbuny ,n r 2 " n_nMnyswnpnLLu e~~~pn~i~n~uitennru zr nuno;n_nUnpinui ~r-zr ~LGR~U~NR n nuno; "k 2

rpu~nn_nMrLunpinui fi bz-81 ~LG nkunul nunL; Z.Z ~~~n,n~r~urar~~~~i~~~n~~~ninunu~i~

~bhnr (555~) K?pngq_an!~nu~~~n (nanhnkn~~un_au?nb) nanhnbn~~un~~nunp~u~~uir~

o~ir~u~s~n~po~ui?nEr~nn~~~p~~uu~r~u~ .. ?u~noonuinenuon~~~n,n~~~unpis~un~i~~~n~pr~ P

nunLu n 1.1 mmnspn_nMsLuwF nunL; L m~nnsp~o~n_nbafip~~u~n~gb LRU~LEL~ LayrtnQnnupnLp

n_n~s~uugyuL!,u 000'00s rtunspup~ nun$ s mLnnspuuinrpbyLAu~nu"puFinLnLgULB " L!, (bSSZ) h~~~bbnun ,. BLU@~~@U~~PLLR~ a .. U~~F\U~~~~~~MLU~IZ_LLZ~~B~E~~LEU~L~UL~~~@~

n!ro;uUou np+nt.u elslaen uonwbn_nu u~nE_srpnngu~ue ngy~n~~npinnr~n~"1 Q bz LPULM 7

h~o~~mnn~u~nr~un~~r~unpin~i .. n_n~s~unpi~s~un~nrp~f~~roh c.9 nune;~~uu~n@yatnrz~n~

nunL; 8.z mLnnrpnLnLpgL; sssz 'u'~ n_n~~~un~i~?nn~~ninunu~in~n~~s~u~~nn~p

nun nunLy 6.1 mLnnrpop 1.b nune.;~ bz ~~uno,nh~oogn~~tnrn~ipnf~u,nnpinn~n~~n\ ' k

unnanu~~u~B~e~nu~~~n~pu~n~~~&~~~i~~~~~nn~~u~in~inun n,nMsLunvipsLunBnrpEnui

1.1~ 2uno;nmlnu~~hnr zqsz .M.M nmunun ymLnsut.u ~5% nu1 nuluuinrpnln_nMrLu

nmnruunnun nrrugbw pr~un~ulz~~u~s~uu~auii~h n ULO - n~~s~ucen~~mn~iuwnn~s"n~n~~~~~~

@.~MUl$l ogleh~u~nnunrue~n~~~n~u L~~~~sM~~Ru\~~~~L~EG~~~MLLu~,uLR~~~~B~~@$

(8SSZ '?kpLMELLIASbU Ykl2LpEL>k2L

L~LUL~L~~KLU) n!nGiugLrtnlllr suir~pvuizsp npi ~~\~QQ~~~LLU~~U,A$~EIBM~IBL~~G~~~\~~~ 2'-

~~w~p~~~n~i~pe~naan;~agrbs~unouns~~ npui a L n_nvuizs~ran~~ab~o~p~e~noon,n~b~~b 4

r~unouns~~n_un;~s~u$ng1c@,~~n ~~rt~buubrgn~ip~~n@o~@n~~n~~nyi~~ug~~~bho~~u rpr a

nynp n~ui~112oe ynennbuuizcp npi L n~uuizspn~~on~~o~~~~c~wn~z~~ttiy~r~u~ng~ur~rt~u~n - n~n~~~~brgn~lpe~n@@e@nw~n,n~runn;s~~~n~~~g~w~bh~r~~ O~H nEisuieooutuzrpnl

nwunnksLus_nfilnLM"n ,. ,. a s n~~~ubbgn~i,"qn@ae@n~~~n;~bgrhg~w~bhs~u npi vuizsp

sepnc@~~~n~;r@nr~uid,nr~~~n~~~n~nnnru tx 2 nnnp~n~eku~~~u@@~nur~n~mb~n~~kljuub~bgrh

n~ipe~noaeanu~n_n~a~shg~u~A,h@nn~n~~n~nnc x r n!np abur~uurzrpbosr~u~,ns~~~ns~u

npi ~~n~LSun~w~cyuei~~g~hn~ipe~n~oeonui.rnfi~~grbg~no~n~p~nnnn (Z

nynp ~ml, nLuuFLp sku npu; ~ur_nra~~kuvuizrpc~ns~u14_o

rLfiknrLu npi ~~~utSuuei~agsbn~ip~~n~~eon~~nfi~bgsb~~nefl~~~~n~~n~nn (1

nk! L U$HRLnRln .r z npi~\uoorpnus~n~u pa pe~no~eonw~n_n~nyis~ur~u~,ns~u~ns~un~~~nn~n~nnr~n~o;i

pe\nooeonubn_n~cuiin;s~ukngl

u$s_nr~~~r~u~~~nbn~~$~n~rt~~b~~@~nai~~~~~~nnagsh~~~,n~~~~~p~~~~~~~n~~~uc~pn~ ,. n;kb~shn~~s~un@uz~p~g~~~cp a ~bn~~~~~~n~~~s~~~~)~no~~n~~izsbubo~o$ldinbun~~~d

u~b~nennpiptk~n~p" vuizs~n~oun~n~u~in_nye~n@ae~nw~n_nunpir~uro;i~lzb~ .. ~uizry\b~yn~en~ooon~i.rn_n~~~unnnp2

("OqSdO) ~$~~~~~~~l~l~~~b~~bg~b~~~~Idlnl::~~~~~b~~~~~~k~~~~~b~5b~~1 - pu~noonnuagrb,~l~~~il,hop~d~inrpnl " (J~N~s) ~~?~nf@pl~~::bu_n?~y~in~~b~nn~~~u$n~~u~i~

yqn51 nLMyrlcLpa n_nMblnnnirLu$nfiuEip yailnki 82 I~CMC~ LOOZ wu nlRul RL~MGU~_M

cgn~ipqnaan_nunpis~u~pn~iw,~h::rn~n~Gu~~~~~n~~on~~o~n;~ma~~ap~~naon_n~u~n;

pqnaon_nwnuirLu:nFlurLnLebgppLr RL~LI~U~LU)~O~U~~~~~~~~@QL~~~~~~MEU~~_LLLU$~SLU

nu~"~il,h~u~r~uc~u~~i~~~~un~~co~psu .a n yailnki 8Z If (e!uJoj!)e3) ~fJl$@~gldn~inl(s~16~ sol)

e~abiconeou Q~L~EUCQL yslnki 62 ~gubmoninn;inuuart.u~ (ep!Jo)j) ~u~ou~5~nl(aiepJapnei

'lj-!we!~) nLonlconi ln wslnki ~LZ bg~usrtiop aueu uleuop nn?i nmunpn_nu yalnki 5 r - v 0

.~d.u nlnul ~p~~dui::cpubpu~n aueu u!euop nn;inmubnpucmnn yalnbi rtt~p~~m1zq-t ~Q~~Lu~~~G~~~~~Q~~~L~H~u~LuG~~~~~~~LL~~L~ r n~n~lj~u_~bgn~ipu~n~on~~npir~u

~t,n~uk~pohnmy~q L n_n~~bonn~n~~u)?~_~::e~n~ohlnu1::r~~irpu1,n~on~~n~l~~~$n~~b~u a

::en hi::epconpulnoacnn~~n_n~nuir~u~n,~lr~u ~~::e~nca~pe~no~f~uiw~eu~ue~~ur_~u

bgnbunosupl ~~p~b_~n$@n~~~~~n~~~il,$tr_nl?p~~n~~n_n~nuir~~$n~~~~un~u_~n~tu

nelnoan_nunpir~uo~in~?~l~~n~i

~;p~c:nnlnlh::~ylrty pe\naon_nublnnn~u,~$nsen n;~m_mo~tn~~~~~~pn~i~~ub~uu~$nb~~n~~

pe~noon_nunpin~~~~~n~y~n~an~~~Gun~~~,n~u~n~~u~~~iu~~~u~nginpi~opu~noon~~

~~u~na~cuc~n~~p~n~n~pn$~ni~~~~pe1,noon_n~u_nn~1o~r1,b~p~ - ,, (~ooz 'POOM rg sue!li!~)

n$npin;$nio~~ape1,no~n_nu~~r~u~n~~uh~1d~~n5p~~e1,no@n_nun~~nrp~~1g~m,~~np::nrhn~

LOOZ 'Y'U nl 0s ~eno~~in~n~i~n;~ni~pe~no~n_n~~_nr~~~n~~~gi~nr~~~~~,a::en n2knieLt.a

ne~naon_n~u_n~npqna~n_n~r~u~n~~~~~ugiu~y~ne~naon_n~clnnn~yar~n~i~a~ sz ::en@$

L~UULS~~M ~~n~~,nuirnn_nan~n~tSupu~b~~~ r .n~npin~~~Gun~~u~~~~u~~~og~~ pelnaan_nu

cunn~s~u$n~pn~uyufi::un ntn~Gu~~u~p~~nrur~un~i::~~~iu~n~~~ L CL~UIL~CR~

nuicoIbeMop LM~M nfic~nrLueMnLlnn~ngibLLa~in_nubmnn~ys\nkib~plntinLunolrLuE

pn~"u$,, LI,~LL~LLU~~~~~~~L)LU::~~UB pmln :w wauaJJojuj Su!lqwe3 laualul inpelun

)empad au) pulnoon_nwr~un_uba~~n~ipn~nHDV 9ooz wu nu~ebno!inlc~n~~nn

uMyrlnlbLmnLun_nMcunrLungLn!inpinLenLwn_nM

npirLungiL~agnLrM1 pe~n~~n_n~nplr~un$,~~uh::~p~n~~puc~~~n~liu~~y1,~~~nb~nn~~~u~~uwn

- r i o ~ n ~

~~~ iada~n~ l t j a~ry imlM '~do i8ua~~~e ia~n~ lu"u5n i~~nuwu 'uaau lau 'o in~M'u~n i5w~ud

a~uanoi~iQnsua~n.jl&1muuiGn Hong Kong Jockey Club iiarfiu$M'u?niswu'uaau~nu'siur~u?

~ii3n~Qn6a~munguuiulunisliiu~nirwu'u ~alM'u5ni5~nuw~ullaaulnu'6~un'u 3 d5amn#a

nninaomrma~aaulau' rnuwu'uniuwn$muanaaulnu' ~ n : : ~ n ~ ~ ~ u ~ i u u ~ a a ~ l a u '

- uouftni (Antigua)

iia~fiudsarnn6'uuu 1 ua~landayQim1M'g5iio~u'~aa~lnd~~~g5iioden&a~o1iunguuiu

una~~d5snnuni5g5iiowu'u~dn~y!uomna~iiuu r4ulvm' ?uun~vuu'ud~5~rnnu"~iu~u1~u'au $ 4 6 4.4 rw5 iauou~ni~~ud5rrnf lnuva~ iu4ni46 iua i~ i5~~~nnni~n i5~aa i5 ~ ~ n i i u " u u a u i n i ~ ~ f i u

~5a~nndii5auuni5~m~iiuni~uuu~~n~ (tax haven) una~~5iioufnisn14nirrjuuuu~a~ (offshore

bankinq) d.awalflu n.m. 2001 iir4u1prcn'?uunaw~udomn::~iiuuM"~iu 110 i?dulai uou5niiiar4u

u ~ i . r ~ ~ ~ a ~ t t a i u i u (sewer) d i~qva~~4~lv6fu~n~~~v~~M'u~niswuVutua~?~a~] iniugrwuimi

- ~91u(ii~~ldunz~u~fl (St. Kitts and Nevis)

qsii~wu'uaoulnu'iio~~~g~~ognn~uuiul~d5a~nnu"~mu~d~anounisoa~o~u?~~Ycyim

d s a n a u i i o n i s & o ~ ~ ~ u p i i ~ 5 5 u ~ i i u u l ~ n i ~ v o l ~ a ~ r y i m ~ ~ u a ~ s " ~ ~ 5 n ~ 1 ~ ~ ~ ~ u ~ uPioa6oio~diraniGwu'u Y ~5ud.irdivpil iauna 50 unq ~?duIvcn' 5~~un~wu'udomn::riiuuludsurnnurfiuuo~u~~n'nanvu

04 1 u n ~ ~ i f ~ ~ M ' ~ 5 n i ~ i a ~ w u ' ~ a a ~ l n u ' ~ n a ~ n u ~ u ' u n i u w n w i ~ ~ a a ~ ~ i i a i v i ~ ~ a ~ n u a ~ n ~ u n : : n ~ ~ ~ a u m a u

r ~ l r r i ~ ~ d ~ n a ~ ~ i i i ~ u u ~ d ~ server ~ l a ~ ~ ~ ~ ~ a c n ' ? u u n ~ ~ u ' ~ ~ M ' ~ ~ n i 5 w ~ ~ ' L ~ ~ n i u d s : : ~ n n L ~ U dqu ~uosuij d h n a L ~ U ~ U

wo3.)!ewS@$dno~Sedes :

8502 PPZZ o rLeru1

OLOZ bbZZ 0 'sq

SLULO~U_~L&? E LLULU~LLU~~~LER~U

nopnLru h~a~n~n

R"Lp4)

~pd~~~b~~1un~~~8iz~/sal&/~~aSedo~ne/dB~~o~qu!eqy~//:d~~q ULQ

19sz nn~nbg sz nyng ~nLnn~nb~1enrrra~::uiiprLunLaP : n,nurt.uuLnnaLLni

nwtunnueep~u p ,. (sssz) .y~~!~lr~;~ugsneii n$~s~uu~~~~hjiuuo~1::mz~~~~n~nn~neiie~pn6

4~d.698llod=2oa~l~'B810~ UU~U@~W~ n)

nu~~onou=~!do~~~s~=a1llod~dqd'698l)od~lnsa~~lod/q~~e~nq~)lodyoySueq//:d~q ULQ

19~ nn~nbs sz nyng . ~TOZ uuluen~bn;nu\eaneu,, .(19sz) .~uickun~~nu~~~nn~~pnb

~iusunm:mSu~a& i?. (14 2.u. 2561). bu?~aau\ad. iu6u 25 5quiuu 2561 ilin

https://www.thairath.co.th/contenV1307187

~i~nsiunosyua~uayuni5a~i~~aiu~"ilsli (aaa.). (10 ~ q u i u u 2561). ~~mGadommfiaiwGu

?u~orM~niauealan 2018. iu6u 25 iquiuu 2561 i l in www.thaihealth.or.th

w?ua~nlnu~mwCumuladsi~~uoaFan 2018. (9 i u l n u 2561). \wulwam'. iu6u 25 2quiuu 2561

ilin https://www.thaipost.net/main/detaiV464l