The Department of Business Development has announced an extension of up to one month for holding an Annual General Meeting scheduled to be convened between 26 to 30 April 2021 due to the government restrictions on gatherings in response to the COVID-19 pandemic.
HLB lives up to “Network of the Year” title, achieving 12% growth in 2020
As the global economy begins to rally from the economic slump of the COVID-19 pandemic, it’s high time to take stock of 2020’s impact on the HLB network and assess the damage.
OECD Guidelines for Transfer Pricing during the COVID-19 Pandemic in Thailand
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 much-awaited “Guidance on the transfer pricing implications of the COVID-19 pandemic”.
The Guidance represents the consensus view of the 137 members of the OECD’s Inclusive Framework on base erosion and profit shifting (BEPS) regarding the application of the arm’s length principle and the OECD Transfer Pricing Guidelines to transfer pricing issues in the context of the COVID-19 pandemic.