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Guidance on Advance Pricing Arrangement (APA) Process
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 ...
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Corporate Income Tax. Thailand
This resource provides information about Corporate Income Taxes in Thailand.
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Personal Income Tax. Thailand
Information about Personal Income Tax in Thailand.
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Value Added Tax
Information about Value Added Tax (VAT) in Thailand. VAT has been implemented in Thailand since 1992 replacing Business Tax (BT). VAT is an indirect tax imposed on the value add...
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28 Tax Revenue Officials Implicated in Corruption Case
An article about implicating tax revenue officials in corruption case.
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Thailand’s New Transfer Pricing Guidelines
Transfer pricing refers to the sale of goods or services between branches of a company or subsidiary companies to a parent enterprise, and most countries instate some form of tr...
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Thailand Charges Philip Morris with Tax Evasion
The Wall Street Journal article about tax evasion charges against Philip Morris in Thailand.
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Thailand Slaps Philip Morris With More Tax Evasion Charges
The Wall Street Journal article about tax evasion charges against Philip Morris in Thailand.
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Statement on the Tax Status of the Business - Thailand
This dataset has no description
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Certificate of Status of Taxable Person. Thailand
This resource provides information about the Certificate of Status of Taxable Persons in Thailand.
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Taxation in Thailand
Taxation in Thailand is part of the Business Guide to Thailand 2014 and provides information about tax related issues in the country.
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Revenue Departmental Instruction No. Paw. 113/2545 on Corporate Income Tax - Determination of Transfer Price based on the Market Price
International business transactions have increased dramatically over the years. Investment has increasingly expanded at an unprecedented rate in many countries. These internatio...
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Transfer Pricing Audits: Assessment or Adjustment
KPMG Vietnam’s tax director Tran Dong Binh looks at the Ministry of Finance’s efforts to implement a new transfer pricing audit assessment.
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Tobacco giant Philip Morris faces S$3.15 billion fine in Thailand for tax evasion
Article about tobacco giant Philip Morris’ operations and allegations over tax disputes in the Kingdom of Thailand.
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Transfer Pricing Loopholes Likely to be Closed Soon
Among tax-avoidance methods, transfer pricing is the most controversial. While it is never acceptable to the Revenue Department, it has become pervasive and more complicated. Th...
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New Transfer Pricing Rule Getting Needed Adjustment
Bangkok Post article about Thai government’s attempt to amend the transfer pricing rule.
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Global Transfer Pricing Review: Thailand
The reduction of the corporate income tax rate from 30 percent to 20 percent in 2013 has increased the Thai Revenue Department’s (TRD) focus on tax compliance and tax collection...
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Changes of Tax Laws to Reduce Tax Evasion and Illegal Trade in Myanmar
On 11 March 2014, the Myanmar Parliament approved the following changes of tax law in order to boost Myanmar economy and to encourage taxpayers to comply with the tax laws. The ...
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Transfer Pricing
International business transactions have increased dramatically over the years. Investment has increasingly expanded at an unprecedented rate in many countries. These internati...
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Remarks on Fee and Charge of Land Management Sector No. 3204 / ND-CP; Vientiane Capital on December 9, 2008
Remarks on Fee and Charge of Land Management Sector No. 3204 / ND-CP; Vientiane Capital on December 9, 2008