Article
Deadlines extended for filing transfer pricing disclosure forms and reports
The deadline extensions include extension of the deadline for filing of the 2020 transfer pricing disclosure form to 30 May 2022.
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...
Insight
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.
Article
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...
Article
Paul Ashburn and Rohit Sharma of HLB Thailand explore how Thai transfer pricing legislation has evolved to entail greater disclosure requirements and discusses the associated risks for taxpayers.
Article
Andrew Jackomos and Rohit Sharma of HLB Thailand assess how country-by-country reporting (CbCR) regulations are evolving in Thailand, and consider the implications for businesses.
Insight
Thailand’s Ministry of Finance has issued a Ministerial Regulation under the Revenue Code prescribing the approach Thai tax officers should take when analysing and adjusting the pricing of transactions between...
Insight
The COVID-19 pandemic has had an abrupt impact on the world’s economy. A year of economic development has been turned on its head as whole countries lockdown in a bid...