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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 transfer pricing is one of the major audit areas by the TRD as the tax assessment can be significant. Based on the current practice, the transfer pricing issues are not limited to the taxpayers who are under the supervision of the Large Taxation Organization (LTO) at the TRD headquarters but also those under the supervision of the local tax offices could be questioned by the local tax authorities. KPMG in Thailand has observed more and more cases where the local tax authorities rather than the headquarters of TRD have questioned transfer pricing issues during their routine tax audits which may lead to detailed transfer pricing audits. There is an increase in investigations of inter-company service transactions.

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Kullakattimas Benjamas Tel: +66 2 677 2426 Email: Benjamas@kpmg.co.th Pinmaneekul Abhisit Tel: +66 2 677 2470 Email: abhisit@kpmg.co.th

ရေးသားသူ (အဖွဲ့) KPMG
ထုတ်ဝေသူ KPMG
ထုတ်ဝေသည့်ရက်စွဲ 2014
စာမျက်နှာခွဲ 5
အဓိကစကားလုံးများ V4MF,FLEGT,Transfer Pricing,Tax treaty
တင်ခဲ့သည့်ရက်စွဲ ဇူလိုင် 17, 2018, 15:20 (UTC)
ပြန်လည်ပြင်ဆင်သည့်ရက်စွဲ အောက်တိုဘာ 22, 2018, 04:09 (UTC)