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The Thailand correspondent for the prestigious International Tax Review

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Foreign e-service providers liable to VAT in Thailand starting 1 September 2021

Starting from September this year, foreign e-commerce businesses will be liable for VAT on services provided to customers in Thailand. In addition to boosting VAT collections, the law aims to create...

Article

Transfer Pricing documentation and adjustment rules clarified

The Director-General of the Revenue Department has issued a notification clarifying the transfer pricing documentation that taxpayers should maintain.

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Online filing of Transfer Pricing disclosure forms now mandatory

The Director-General of the Revenue Department has issued a notification making it mandatory for companies to submit their transfer pricing disclosure forms online unless they have reasonable grounds for filing...