Insight
Thai Revenue Department rules on companies’ relationship based on common shareholding
Thai Revenue Department rules on company relationships based on common shareholding. Article by Amit Bhalla & Andrew Jackomos of HLB Thailand in ITR.
Insight
Thai Revenue Department rules on company relationships based on common shareholding. Article by Amit Bhalla & Andrew Jackomos of HLB Thailand in ITR.
Insight
Amit Bhalla and Urika Solano of HLB Thailand provides an update on Thailand’s progress towards implementation of BEPS 2.0 and explains why governmental agencies and multinational enterprises should undertake comprehensive...
Insight
Thailand’s Revenue Department has published the principles of a draft law to support a global minimum tax based on the Pillar Two Global Anti-Base Erosion (GloBE) Model Rules and invited...
Article
Paul Ashburn and Amit Bhalla of HLB Thailand discuss the approach to ‘secondary adjustments’ under Thailand's transfer pricing regulations.
Article
On 9 December 2022, Thailand became the 95th country to sign the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports.
Article
The deadline extensions include extension of the deadline for filing of the 2020 transfer pricing disclosure form to 30 May 2022.
Article
The Revenue Department has issued a notice on the documentation and evidence required to support the pricing of related party transactions.
Insight
One of the long-term effects of the pandemic – besides the business effects that vary between different activities in the hospitality industry – are the tax consequences that result from...
Article
Taxpayers and tax administrators around the world are grappling with the unprecedented impact the COVID-19 pandemic is having on transfer pricing arrangements. On 18 December 2020, the OECD published the...
Article
The Director-General of the Revenue Department has issued a notification clarifying the transfer pricing documentation that taxpayers should maintain.