Lowe, which withdrew from the previous round to allow its IPG sibling to contest the final (Media 22 October), is likely to work on a share of the business.
A source confirmed that while the account is unlikely to prove lucrative, the business "would make money", even after an auction to decide agency fees.
Leo Burnett was awarded TAT's domestic business last week after an e-auction with Publicis Groupe sibling Saatchi & Saatchi (Media 25 October) and Fareast DDB.
McCann WorldGroup agency will be briefed next week. The long-running "Amazing Thailand" is expected to remain, with a shift away from traditional media and an new emphasis on digital channels.