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Guidance on Advance Pricing Arrangement (APA) Process

បោះពុម្ពផ្សាយដោយ៖ Open Development Thailand

Advance Pricing Arrangement (hereinafter referred as ‘APA’) is an arrangement made between the taxpayer and the tax authority, providing transfer pricing issues for intra-group of companies’ transactions for a certain period in advance with appropriate methodologies, terms, as well as conditions.

ធនធានទិន្នន័យ (2)

PDF
ទាញយក  

Guidance on Advance Pricing Arrangement (APA) Process
 
PDF
ទាញយក  

คู่มือผู้เสียภาษี ในการจัดทําข้อตกลงการกําหนดราคาเป็นการล่วงหน้า (Advanced Pricing Arrangement : APA)
 

មើល​ធនធានទិន្នន័យ - Guidance on Advance Pricing Arrangement (APA) Process

Additional Info

Field Value
ប្រភេទឯកសារ Guidelines, instruction manuals, handbooks
ភាសារបស់ឯកសារ
  • ភាសាអង់គ្លេស
  • ប្រទេសថៃ
ប្រធានបទ Taxation
តំបន់ភូមិសាស្រ្ត (ការលាតសន្ធឹងក្នុងលំហ)
  • ថៃ
សិទ្ធិ Yes
កំហិតនៃការចូល និងប្រើប្រាស់

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កំណែ/បោះពុម្ពលើកទី N/A
អាជ្ញាប័ណ្ណ unspecified
អ្នកនិពន្ធ (ជាស្ថាប័ន) The Revenue Department of Thailand
កន្លែងបោះពុម្ភផ្សាយ Bangkok, Thailand
អ្នកបោះពុម្ពផ្សាយ The Revenue Department of Thailand
ការបង់លេខ 5
កំណត់សំគាល់ទូទៅង

http://www.rd.go.th/publish/fileadmin/download/GUIDANCE-ON-APA-PROCESS-EN.pdf http://www.rd.go.th/m/fileadmin/download/GUIDANCE-ON-APA-PROCESS-TH.pdf
ពាក្យគន្លឹះ Advance Pricing Agreement,Tax treaty,Double Tax Agreement
កាលបរិច្ឆេទផ្ទុកឡើង កក្កដា 16, 2018, 16:10 (UTC)
កាលបរិច្ឆេទកែប្រែ សីហា 16, 2020, 16:05 (UTC)