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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 of companies’ transactions for a certain period in advance with appropriate methodologies, terms, as well as conditions.

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Guidance on Advance Pricing Arrangement (APA) Process
 
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คู่มือผู้เสียภาษี ในการจัดทําข้อตกลงการกําหนดราคาเป็นการล่วงหน้า (Advanced Pricing Arrangement : APA)
 

Data Resource Preview - Guidance on Advance Pricing Arrangement (APA) Process

Additional Info

Field Value
Document type Guidelines, instruction manuals, handbooks
Language of document
  • English
  • Thai
Topics Taxation
Geographic area (spatial range)
  • Thailand
Copyright Yes
Access and use constraints

Copyright © The Revenue Department of Thailand. Conditions of Use RD provides this Web Site as a public service for information and education purposes only. You are allowed to use, print and download the Contents presented on this Web Site subject to Terms & Conditions provided herein, and also subject to more specific restrictions that may apply to specific Contents within the Web Site.
Version / Edition N/A
License unspecified
Author (corporate) The Revenue Department of Thailand
Publication place Bangkok, Thailand
Publisher The Revenue Department of Thailand
Pagination 5
General note

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
Keywords Advance Pricing Agreement,Tax treaty,Double Tax Agreement
Date uploaded July 16, 2018, 16:10 (UTC)
Date modified August 16, 2020, 16:05 (UTC)